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As Northern Ireland is to remain aligned with the EU post Brexit, special measures have been adopted to deal with fiscal and other warehouses. For commentary on fiscal and other warehouses see V5.141, V3.173 and V3.138.

A supply of goods or an acquisition of goods in Northern Ireland from a member state is treated as taking place outside the United Kingdom where the following conditions are met.

1. Ìý

   •ÌýÌýÌýÌý The goods are subject to a Northern Ireland warehousing regime (see definitions below).

2. Ìý

   •ÌýÌýÌýÌý The goods have been removed:

3. Ìý
   1. Ìý

      –ÌýÌýÌýÌý from a place outside the member states (other than Northern Ireland) and have entered the territory of the EU, or

   2. Ìý

      –ÌýÌýÌýÌý from a place outside the member states and have entered Northern Ireland (including movements of goods from Great Britain to Northern Ireland).

4. Ìý

   •ÌýÌýÌýÌý The material time for their supply or, as the case may be, their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point (see definitions below).

5. Ìý

   •