PART 2Importation of goods and goods potentially for export
CHAPTER 3Importation of goods entering Northern Ireland
Goods entering Northern Ireland - relevant goods6
1
Goods are “relevant goods” for the purposes of this Chapter if—
a
they are not goods to which regulation 5 applies;
b
they are not Union goods;
c
they are imported into the United Kingdom as a result of their entry into Northern Ireland;
d
they are moved by direct transport into Northern Ireland, other than from the European Union; and
e
they are goods for the internal market.
2
In paragraph (1)(d) “moved by direct transport” has the same meaning as it has in Article 5(1) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.