http://www.legislation.gov.uk/uksi/2020/1559/part/1The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enEXITING THE EUROPEAN UNIONEXCISEStatute Law Database2024-11-19Expert Participation2024-10-01 These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement. PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOLSavings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 20102The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they had effect immediately before IP completion day (“the Northern Ireland Regulations”) shall apply in respect of the holding, movement and taxation of excise goods in Northern Ireland subject to the savings and modifications in this Part.31Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—aUK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;bUK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;cregistered commercial importers pursuant to Part 11 of the Northern Ireland Regulations;dtax representatives pursuant to Part 12 of the Northern Ireland Regulationsshall respectively be treated as NI registered consignees, NI registered consignors, NI registered commercial importers and NI tax representatives for the purposes of regulation 2.2“NI registered consignee”, “NI registered consignor”, “NI registered commercial importer” and “NI tax representative” have the meanings provided for in regulation 3(1) of the Northern Ireland Regulations as modified by these Regulations.3“Revenue trader” has the meaning given in section 1 of the Customs and Excise Management Act 1979.4The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.5In regulation 3(1) (interpretation)—zaomit the definition of “accompanying document”;ain the definition of “authorised warehousekeeper”, in sub-paragraph (b)—ifor “another Member State” substitute “an EU Member State”;iiafter “authorities of that” insert “EU”;bin the definition of “computerised system”—ibefore “computerised”, insert “EU”;iifor “Article 1 of Decision No. 1152/2003/EC” to the end, substitute “Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast)”;cfor the definition of “customs office of exit” substitute—“customs office of exit” has the meaning given by Article 1(16) of Regulation (EU) 2015/2446;;caomit the definition of “customs suspensive procedure or arrangement”;cbfor the definition of “the Directive” substitute—the Directive” means Council Directive (EU) 2020/262 of 19 December 2019 laying down the arrangements for excise duty (recast);dfor the definition of “distance selling arrangement” substitute—distance selling arrangement” means an arrangement where—a person (“the consignor”), in an EU Member State, sells or agrees to sell excise goods that have been released for consumption in that State, to a person (“the purchaser”) in Northern Ireland;those goods are dispatched by or to the order of the consignor to the purchaser or a person nominated by the purchaser and consigned to an address in Northern Ireland;those goods will be charged with duty on their importation into Northern Ireland; andthe purchaser is not a revenue trader;;dzaafter the definition of “distance selling arrangement” insert—draft electronic administrative document” means the document referred to in Article 20(2) of the Directive;;dain the definition of “duty suspension arrangement”, for “not covered by a customs suspensive procedure or arrangement” substitute “that do not have the customs status of non-Union goods, as provided for by Article 5(24) of the Union Customs Code Regulation”;dbfor the definition of “electronic administrative document” substitute—electronic administrative document” means the document referred to in Article 20(1) of the Directive;;dcfor the definition of “EU requirements” substitute—EU requirements” means—in the case of—a draft electronic administrative document and an electronic administrative document;a cancellation of, or an amendment to, an electronic administrative document allowed under regulation 42(1) and (3), respectively;a fallback accompanying document;a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods under duty suspension arrangements;a report of receipt and a report of export, where the report relates to a movement of excise goods under duty suspension arrangements;a notification required to be given under regulation 51(1);a requirement to inform of split movement under regulation 45(3)(c);the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, the items listed in paragraphs (i) to (vii);in the case of—a draft electronic simplified administrative document and an electronic simplified administrative document;an amendment to an electronic simplified administrative document allowed under regulation 63F(1);a fallback simplified accompanying document;a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods released for consumption;a report of receipt, where the report relates to a movement of excise goods released for consumption;a notification required to be given under regulation 63I(1);the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, those documents and reports;in the case of an exemption certificate, the requirements set out in Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022;;ein the definition of “excise duty”—iin subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;iiin subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;ffor the definition of “excise goods” substitute—“excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—which are chargeable with excise duty, orwhich are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979;;fain the definition of “exempt consignee”, for “Article 12(1)” substitute “Article 11(1)”;fbin the definition of “exemption certificate”, for “set out in Annex to Commission Regulation” to the end, substitute “referred to in Article 12(1) of the Directive”;fcfor the definition of “fallback report of receipt” substitute—fallback report of receipt” means, in the case of movement of excise goods under duty suspension arrangements, the document referred to in Article 27(1) of the Directive and, in the case of movements of excise goods after release for consumption, the document referred to in Article 39(1) of the Directive;;gin the definitions of “Member State” and “territory of a Member State”—ifor ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;iiin subparagraph (a) omit “, the Channel Islands”;iiiin subparagraph (b) omit “and the Isle of Man”;ivafter subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;hin the definition of “place of direct delivery”—iin subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);iiin subparagraph (a) for “UK” substitute “NI”;iii in subparagraphs (a) and (b) for “another” substitute “an EU”;ivin subparagraph (b) after “registered consignee in the” insert “EU”;iin the definition of “place of importation” for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of the Union Customs Code Regulation”;jomit the definition of “registered commercial importer”;kin the definition of “registered consignee”—iin subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;iiin subparagraph (b)—aafor “another” substitute “an EU”;bbfor “Article 4(9)” substitute “Article 3(9)”;lin the definition of “registered consignor”—iin subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;iiin subparagraph (b)—aafor “another” substitute “an EU”;bbfor “Article 4(10)” substitute “Article 3(10)”;mfor the definition of “report of export” substitute—report of export” means a report made using the EU computerised system certifying that excise goods have left the territory of the EU or Northern Ireland, which is completed by—where the export declaration is lodged in Northern Ireland, the Commissioners, orwhere the export declaration is lodged in an EU Member State, the competent authorities of that Member State;;nin the definition of “report of receipt”—iinsert “EU” before “computerised system”;iiinsert “EU” before “Member State”;iiiafter “destination” insert “or Northern Ireland”;oin the definition of “tax representative” insert “NI” before “tax representative;pin the definition of “tax warehouse”—iin subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;iiin subparagraph (b) for “another” substitute “an EU”;iiiin subparagraph (b) after “warehousekeeper in that” insert “EU”;qin the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;rafter the definition of “transporter” insert—“UK HMDP Regulations” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they have effect in relation to excise goods other than excise goods in Northern Ireland;;sin the definition of “UK registered consignee” for “UK” substitute “NI”;tin the definition of “UK registered consignor” for “UK” substitute “NI”;uomit the definition of “vendor”;vin the appropriate places insert the following definitions—“certified consignee”—in relation to a consignee in Northern Ireland, means a person who is approved and registered in accordance with Part 4A of these Regulations; andin relation to a consignee in an EU Member State, has the meaning given by Article 3(13) of the Directive;“certified consignor”—in relation to a consignor in Northern Ireland, means a person who is approved and registered in accordance with Part 4B of these Regulations; andin relation to a consignor in an EU Member State, has the meaning given by Article 3(12) of the Directive;;consignor” in relation to a distance selling arrangement, means the consignor in that arrangement;;customs declaration” has the meaning given by Article 5(12) of the Union Customs Code Regulation;;declarant”, in relation to excise goods, means the person required to declare those goods for export in a customs declaration;;electronic simplified administrative document” means the electronic simplified administrative document referred to in Article 35(1) of the Directive;;export declaration”, in relation to excise goods, means a customs declaration in which those excise goods are declared for export for the purposes of the Union Customs Code Regulation;;external transit procedure” means the procedure referred to in Article 226(2) of the Union Customs Code Regulation;;fallback simplified accompanying document” means the document referred to in Article 38(1)(a) of the Directive;;NI certified consignee” has the meaning given by regulation 33A(3);NI certified consignor” has the meaning given by regulation 33H(3);;temporary certified consignee” means a NI certified consignee—who is a private individual and whose approval is limited in accordance with regulation 33A(2); orwho is a revenue trader that only occasionally imports excise goods from an EU Member State into Northern Ireland that have been released for consumption, and whose authorisation is limited to a single movement of a specified quantity of such goods from a single consignor for a specified period;temporary certified consignor” means a NI certified consignor—who is a private individual and whose approval is limited in accordance with regulation 33H(2); orwho is a revenue trader that only occasionally exports excise goods from Northern Ireland to an EU Member State that have been released for consumption and whose authorisation is limited to a single movement of a specified quantity of such goods to a single consignee for a specified period;;Union Customs Code Regulation” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;;unique simplified administrative reference code” means a code assigned to an electronic simplified administrative document..5AFor regulation 3(2) substitute—2In any case where, under an exemption granted in accordance with Article 48 of the Directive, a person is entitled to use, and uses, a document specified by Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560—ain substitute for an electronic simplified administrative document—ireferences in these Regulations to an electronic simplified administrative document are to be treated as references to a document specified by that Regulation, andiireferences in these Regulations to EU requirements are to be treated as references to the requirements set out in Articles 8, 10, 13 to 16, and 19 of, and Annex V to, that Regulation;bin substitute for an electronic administrative document—iprovisions in these Regulations that relate to electronic administrative documents and the EU computerised system shall not apply, andiithe document accompanying the goods must comply with the requirements of that Regulation..6In regulation 3(3)—ain sub-paragraph (a)(ii) for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of the Union Customs Code Regulation”;bin sub-paragraph (b)(i), after “sub-paragraph (ii)” insert “or (iii)”;cin sub-paragraph (b)(ii)—iafter “dispatched” insert “from an EU Member State or Northern Ireland”;iiafter “EU” insert “or Northern Ireland”;dat the end of sub-paragraph (b)(ii) insert—, oriiiin a case where goods are dispatched to a customs office of exit where they will be dispatched to an EU Member State or Northern Ireland, when the goods have been placed under the external transit procedure as provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446..6AAfter regulation 3(3) insert—3AFor the purpose of these Regulations, a movement of excise goods to which regulation 63B applies—astarts when the goods leave the certified consignor’s premises or any location in the EU Member State or Northern Ireland from where the goods are dispatched; andbends when the certified consignee has taken delivery of the excise goods at their premises or any location in the EU Member State or Northern Ireland..7In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.8In regulation 6—afor “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;binsert “in Northern Ireland” in the following places—iin paragraph (1)(a) after “duty suspension arrangement”;iiin paragraph (1)(b) after “duty suspension arrangement”;iii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iv. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cin paragraph (1)(c), for “are produced” substitute “are produced or processed in Northern Ireland”;dfor paragraph (1)(d) substitute—dare charged with duty at—iimportation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; oriiirregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation.;efor paragraphs (2) and (3) substitute—2In paragraph (1)(d)—importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation;irregular entry” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty..9In regulation 7—ain paragraph (1)—ifor “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;iiin subparagraph (c) for “UK” substitute “NI”;iiiin subparagraph (d) for “another” substitute “an EU”;bin paragraph (2)(a)—iafter “export” for “,” substitute “or”;iiomit “or removal to the Isle of Man”;cin paragraph (4) for “Article 10(6)” substitute “Article 9(6)”.10Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.11In regulation 8(1) for “UK” substitute “NI”.12In regulation 9—ain paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;bin paragraph (1)(b)(ii)—ifor “UK” substitute “NI”;iifor “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;cin paragraph (3), for “Article 10(6)” substitute “Article 9(6)”.12AIn regulation 11—aafter “production”, in each place it occurs, insert “or processing”;bafter “producing”, insert “or processing”.12BIn regulation 12—ain paragraph (1), for “regulation 6(1)(d) (importation of excise goods that have not been produced or are not in free circulation in the EU)” substitute “regulation 6(1)(d)(i) (importation of excise goods)”;bin paragraph (2), for “importation” substitute “entry, as referred to in regulation 6(1)(d)(ii) (irregular entry of excise goods),”;cin paragraph (3), for “importation” substitute “entry”.13Before regulation 13 in the heading for “another” substitute “an EU”.14In regulation 13, for paragraphs (1) to (3) substitute—131Where excise goods already released for consumption in an EU Member State are moved to Northern Ireland to be delivered to Northern Ireland for a commercial purpose, the excise duty point is the time when the movement ends in accordance with regulation 3(3A).2Subject to paragraph (2A), the NI certified consignee is liable to pay the duty.2AIn the case of failure to comply with the registration requirements in Part 4A of these Regulations, any person involved in the movement is jointly and severally liable to pay the duty.3For the purposes of paragraph (1) excise goods are delivered for a commercial purpose if they are delivered to—aa person other than a private individual; orba private individual (“P”), except in a case where—ithe excise goods are for P’s own use and were acquired in, and transported to Northern Ireland from, an EU Member State by P, oriiP is the purchaser of the excise goods in a distance selling arrangement..15In regulation 14(1)—ain subparagraph (a) for “another” substitute “an EU”;bin subparagraph (b) for “the UK” substitute “Northern Ireland”.16In regulation 15—afor “the United Kingdom” substitute “Northern Ireland”;bfor “another” substitute “an EU”.17In regulation 16(2) and (3)—afor “the United Kingdom”, in each place it occurs, substitute “Northern Ireland”;bfor “vendor”, in each place it occurs, substitute “consignor”.18In regulation 17—zain paragraph (2)(a), for “in accordance with regulation 69(1)” substitute “referred to in regulation 63C(1)(a)”;ain paragraph (2)(b)—ifor “the United Kingdom” substitute “Northern Ireland”;iifor “vendor” substitute “consignor”;iiifor “vendor’s” substitute “consignor’s”;bin paragraph (5), for “article 38(4)” substitute “Article 46(4)”;cat the end of paragraph (5) insert “and includes an irregularity that is deemed to have occurred in accordance with regulation 85A(1)”.19In regulation 19—zain paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)”;ain paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;bomit paragraphs (3) and (4);comit paragraph (5);din paragraph (6)—iin subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;iiomit subparagraphs (b) and (c);iii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .eomit paragraph (7)(b) and (c).20In regulation 21—ain paragraph (1)—ifor “This regulation” substitute “Subject to paragraph (1A), this regulation”;iiin sub-paragraph (a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;bfor paragraph (2) substitute—1ABut this regulation does not apply if regulation 21A applies in relation to the same excise goods.2A “relevant event” means—athe total destruction or irretrievable loss, total or partial, of excise goods as a result of—iunforeseeable circumstances;iiforce majeure; oriiiauthorisation by the competent authorities of an EU Member State or the Commissioners; orbthe partial loss of excise goods due to the nature of the goods.;cin paragraph (3)(b) for “another” substitute “an EU”;dfor paragraph (4) substitute—4For the purposes of this regulation and regulation 21A goods are considered—atotally destroyed or irretrievably lost; orbpartially lost;when they are, or the relevant part is, rendered unusable as excise goods..20AAfter regulation 21 insert<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Partial losses due to the nature of goods</Addition>21A1This regulation applies where—athere is a partial loss of excise goods due to the nature of those goods that—ioccurs in Northern Ireland; oriiwhere it is not possible to determine where the event occurred, is detected in Northern Ireland; andbthere is a common partial loss threshold in place for those excise goods.2Only the loss of an amount of excise goods which falls below the common partial loss threshold—ain relation to goods under a duty suspension arrangement at the time of the loss, will not be considered as a release for consumption; andbin relation to goods already released for consumption in an EU Member State at the time of the loss, will not give rise to an excise duty point under regulation 16(1) or 17(1).3In this regulation—common partial loss threshold” means—in relation to manufactured tobacco products, the common partial loss threshold established by Article 1 of Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022; andin relation to other excise goods, a partial loss threshold that is specified in a notice made under regulation 21B;manufactured tobacco products” means products falling within the scope of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco.<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Specified partial loss threshold</Addition>21B1For the purposes of regulation 21A, the Commissioners must specify in a notice published by them a partial loss threshold for specified excise goods which corresponds with a common partial loss threshold established by a Commission delegated act made under Article 6(10) of the Directive in relation to the same excise goods.2A notice under paragraph (1) must be made as soon as reasonably practicable after the Commission delegated act referred to in that paragraph has been published..21In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.22In regulation 22—ain paragraph (1)—ifor “another” substitute “an EU”;iiafter “Member State” insert “into Northern Ireland”;bin paragraph (2) for “UK” substitute “NI”.23In regulation 23 for each occurrence of “UK” substitute “NI”.24In regulation 24 for each occurrence of “UK” substitute “NI”.25In regulation 25 for “UK” substitute “NI”.25AIn regulation 26—afor “UK” substitute “NI”;bfor “neither hold nor” substitute “not produce, process, hold or”.26In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.27In regulation 28 for each occurrence of “UK” substitute “NI”.28Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.29In regulation 30—ain paragraph (1)—iafter “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;iiafter “free circulation” insert “in Northern Ireland”;iii... for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;bin paragraph (2) for “UK” substitute “NI”.30In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.30AAfter regulation 33 insertPART 4A<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">NI CERTIFIED CONSIGNEES</Addition><Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Approval and Registration</Addition>33A1The Commissioners may approve—afor the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to import excise goods from an EU Member State into Northern Ireland that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, andba private individual, other than a revenue trader, who occasionally receives excise goods that—ihave been released for consumption in an EU Member State, andiiare imported into Northern Ireland to be delivered there for a commercial purpose.2An approval under paragraph (1)(b) must be limited to—aa single movement of excise goods;ba specified quantity of excise goods received from a single certified consignor; andca specified period.3A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignee.4For the purposes of determining whether excise goods are delivered to Northern Ireland for a commercial purpose, regulation 13(3) applies.33B1The Commissioners must provide every NI certified consignee with a certificate of registration.2When a person ceases to be a NI certified consignee that person must immediately destroy the certificate of registration.3A NI certified consignee must give notice in writing to the Commissioners of any change in the information contained in the consignee’s certificate of registration within seven days of the change.4Where—aa NI certified consignee gives notice in accordance with paragraph (3); orbwithout any such notice having been given it appears to the Commissioners that a consignee’s certificate of registration requires correction,the Commissioners must, unless in the case of a revenue trader they revoke the consignee’s approval and registration in accordance with section 100G(5) of CEMA 1979, provide the consignee with a corrected certificate of registration.5Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignee with a corrected certificate of registration the consignee must, upon receiving that certificate, destroy the original certificate that required correction.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Certificates of Registration</Addition>33CEvery certificate of registration must contain the following particulars—aa unique reference number assigned to the NI certified consignee by the Commissioners;bthe name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignee;cthe address of the NI certified consignee or, in the case of a revenue trader, the NI certified consignee’s place of business (including any postcode) in the United Kingdom;din the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Conditions, restrictions and requirements</Addition>33DThe approval and registration of NI certified consignees, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.33EA NI certified consignee (other than a temporary certified consignee) who has arranged the importation of excise goods from an EU Member State after release for consumption must comply with the following requirements—abefore the goods are dispatched to the NI certified consignee, provide a guarantee satisfactory to the Commissioners securing payment of the UK excise duty chargeable on those goods;bin accordance with regulation 33F, account for and pay the duty due;cconsent to any checks enabling the Commissioners to satisfy themselves that the goods have been received and the duty has been paid; anddimmediately after the goods have been received by the NI certified consignee, enter in a record the date of receipt of those goods and the quantity and description of those goods.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Accounting and payment</Addition>33F1A NI certified consignee (other than a temporary certified consignee) must each month make a return to the Commissioners on a form provided by them for the purpose or approved by them.2The NI certified consignee must declare in the return the duty due in the month to which the return relates.3The duty due is the duty the NI certified consignee is liable to pay by virtue of Part 2 of these Regulations.4The return must be made and, subject to any duty deferment arrangements, the duty due must be paid no later than the end of the fourth day immediately following the end of the month to which it relates.5But if one of those days is not a business day the return and, subject to any duty deferment arrangements, payment of the duty due must be made no later than the end of the third consecutive business day following the end of the month to which it relates.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Temporary certified consignee</Addition>33GIn respect of each consignment of excise goods imported by a temporary certified consignee, that consignee must—abefore the goods are dispatched —iinform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;iisupply such further particulars about the consignment as the Commissioners may require; andiiipay the UK excise duty chargeable on those goods or provide a guarantee satisfactory to the Commissioners securing payment of the duty;bas soon as the goods are received—iinform the Commissioners of the arrival of the goods; andiipay any duty that has not been paid in such manner as the Commissioners may direct.PART 4B<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">NI CERTIFIED CONSIGNORS</Addition><Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Approval and Registration</Addition>33H1The Commissioners may approve—afor the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to export excise goods from Northern Ireland to an EU Member State that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, andba private individual, other than a revenue trader, who occasionally exports excise goods that—ihave been released for consumption in Northern Ireland, andiiare moved to an EU Member State to be delivered there for a commercial purpose.2An approval under paragraph (1)(b) must be limited to—aa single movement of excise goods;ba specified quantity of excise goods dispatched to a single certified consignee; andca specified period.3A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignor.4For the purposes of determining whether excise goods are delivered to an EU Member State for a commercial purpose, Article 33(2) of the Directive applies.33I1The Commissioners must provide every NI certified consignor with a certificate of registration.2When a person ceases to be a NI certified consignor that person must immediately destroy the certificate of registration.3A NI certified consignor must give notice in writing to the Commissioners of any change in the information contained in the consignor’s certificate of registration within seven days of the change.4Where—aa NI certified consignor gives notice in accordance with paragraph (3); orbwithout any such notice having been given it appears to the Commissioners that a consignor’s certificate of registration requires correction,the Commissioners must, unless in the case of a revenue trader they revoke the consignor’s approval and registration in accordance with regulation 100G(5) of CEMA 1979, provide the consignor with a corrected certificate of registration.5Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignor with a corrected certificate of registration the consignor must, upon receiving that certificate, destroy the original certificate that required correction.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Certificates of Registration</Addition>33JEvery certificate of registration must contain the following particulars—aa unique reference number assigned to the NI certified consignor by the Commissioners;bthe name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignor;cthe address of the NI certified consignor, or in the case of a revenue trader, the NI certified consignor’s place of business (including any postcode) in the United Kingdom;din the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Conditions, restrictions and requirements</Addition>33KThe approval and registration of NI certified consignors, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.33LA NI certified consignor (other than a temporary certified consignor) who has arranged the exportation of excise goods to an EU Member State after release for consumption must comply with the following requirements—aimmediately after the goods have been received by the certified consignee enter in a record the date of receipt of those goods and the quantity and description of those goods;bconsent to any check enabling the Commissioners to satisfy themselves that the goods have been received.<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Temporary certified consignor</Addition>33MIn respect of each consignment of excise goods dispatched by a temporary certified consignor, that consignor must—abefore the goods are dispatched—iinform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;iisupply such further particulars about the consignment as the Commissioners may require; andbas soon as the goods are received—iinform the Commissioners of the arrival of the goods; andiikeep a record of the supply..31In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.32In regulation 35—afor each occurrence of “the United Kingdom” substitute “Northern Ireland”;bin paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;cin paragraph (a)(iv)—ifor “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;iifor “from another” substitute “from an EU”;iiifor “to the United Kingdom” substitute “Northern Ireland”;caafter paragraph (a)(iv) insert—va customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, in relation to those goods;;din paragraph (b) for “another” substitute “an EU”;ein paragraph (c) for both occurrences of “UK” substitute “NI”.33In regulation 36—afor “UK” substitute “NI”;bfor “the United Kingdom” substitute “Northern Ireland”.34In regulation 37—afor “the United Kingdom” substitute “Northern Ireland”;bin paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;cin paragraph (b) for “UK” substitute “NI”.35In regulation 39(1)—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .aafor the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;bin subparagraph (a) insert “NI” before “registered consignor”;cfor subparagraph (b) substitute—bthe applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with;dat the end of paragraph (1) insert—1AParagraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.1BParagraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them..35AAfter regulation 39 insert—<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">Movement conditions: verification against customs formalities</Addition>39A1Except in cases referred to in paragraph (2), excise goods must not be moved from a place of importation under a duty suspension arrangement unless the declarant, or any person directly or indirectly involved in the accomplishment of customs formalities relating to those goods in accordance with Article 15 of the Union Customs Code Regulation, provides the Commissioners with—athe unique excise number under point (a) of Article 19(2) of Council Regulation (EU) No 389/2012 identifying the registered consignor for the movement of those goods;bthe unique excise number under point (a) of Article 19(2) of Regulation (EU) No 389/2012 identifying the consignee to whom those goods are dispatched; andcwhere requested by the Commissioners, evidence that those imported goods are intended to be dispatched from Northern Ireland to an EU Member State.2The cases referred to in paragraph (1) are—athose where importation takes place inside a tax warehouse, orbany case which the Commissioners may specify in a notice published by them.3Information referred to in paragraph (1) must be provided in such manner, and in the case of paragraph (1)(c) at such time, as the Commissioners may specify in a notice published by them.4In paragraph (2) “importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation..36For regulation 40 substitute—401Subject to paragraphs (2) and (3) , this Part applies to the movement of excise goods dispatched to an EU Member State—afrom a tax warehouse in Northern Ireland; orbby a NI registered consignor,under duty suspension arrangements.2Regulation 42A also applies to the movement of excise goods dispatched from Northern Ireland where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447. 3Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447. 37In regulation 41—ain paragraphs (2), (4) , (5) and (6) before “computerised system” in each place it occurs insert “EU”;bin paragraph (6) for “another” substitute “an EU”;bafor paragraph (7) substitute—7In a case where—aan export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation, at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447, andbthe goods are dispatched to—ia place from where they will leave the territory of the EU or Northern Ireland, oriithe customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446,the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.;cfor paragraphs (8) and (9) substitute—8The consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique administrative reference code.9 The person accompanying the goods, the transporter or the carrier must, on request, provide the unique administrative reference code mentioned in paragraph (8) to the competent authorities of an EU Member State during the course of the movement.10 Where requested by the competent authorities of an EU Member State, the person accompanying the goods, the transporter or the carrier, must make one of the following documents available for presentation during the course of the movement—aa printed version of the electronic administrative document; orbany other commercial document on which the unique administrative reference code is clearly stated..38In regulation 42—ain paragraphs (1) and (3) insert “EU” before “computerised system”;aain paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;bin paragraph (4)—iin subparagraph (b) for “another” substitute “an EU”;iiin subparagraph (c) after “the EU” insert “or Northern Ireland”;iiaomit the “or” after subparagraph (c);iiiin subparagraph (d) for “another” substitute “an EU”;ivafter subparagraph (d) insert—orethe customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.;cin paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;domit paragraph (6).38AAfter regulation 42 insert—<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">Verification of electronic administrative documents and export declarations</Addition>42A1In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v), a declarant must, when making an export declaration in Northern Ireland in relation to those goods, provide the Commissioners with the unique administrative reference code that has been assigned to those goods.2The unique administrative reference code referred to in paragraph (1) must be provided in such manner as the Commissioners may specify in a notice published by them.3The Commissioners must verify, before the release for export of the goods, whether the data in the electronic administrative document relating to those goods corresponds to the data contained in the export declaration.4Where there are any inconsistencies between the electronic administrative document and the export declaration, the Commissioners must notify the competent authorities in the EU Member State of dispatch of that fact using the EU computerised system.5Subject to paragraph (6), in cases where excise goods will not be exported from Northern Ireland to a destination outside of the territory of the EU, the Commissioners must, using the EU computerised system, notify the competent authorities in the EU Member State of dispatch as soon as the Commissioners become aware of that fact.6The requirement to use the EU computerised system only applies to notifications required to be made on or after 14th February 2024.7Where the Commissioners receive notification from an EU Member State that excise goods dispatched from Northern Ireland will not be exported from that State to a destination outside of the territory of the EU, the Commissioners must notify the consignor that dispatched those goods without delay.8The consignor must, on receipt of the notification referred to in paragraph (7), cancel the electronic administrative document as provided for in regulation 42(1) or change the destination of the goods as provided for in regulation 42(3), as appropriate.9If the Commissioners receive a fallback notification they must send it to the consignor or keep it available for the consignor.10In this regulation and regulation 48, “fallback notification” means a document containing the same data as required in relation to a notification under paragraph (5) which certifies that the goods will not be exported from Northern Ireland to a destination outside of the territory of the EU.39In regulation 43—ain paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;bin paragraph (b) for “UK” substitute “NI”;cin the words following paragraph (b) for “another” substitute “an EU”.40In regulation 44—afor paragraph (1) substitute—1This regulation applies to the export from Northern Ireland of energy products by sea, other than in cases where those products are moved in accordance with regulation 35(a)(iii) or (v).;bin paragraph (3)—iafter “the territory of the EU” insert “or Northern Ireland”;iibefore “computerised system” insert “EU”.41In regulation 45—aomit paragraph (1);bin paragraph (2) for “another” substitute “an EU”;cin paragraph (3)—iin subparagraph (b) for “another” substitute “an EU”;iiin subparagraph (c) insert “EU” before “computerised system”;din paragraph (4) for “the requirements of Article 6(1)” to the end, substitute “the EU requirements”;eomit paragraph (5).42Before regulation 46 in the heading “report of export from territory of the EU” insert “or Northern Ireland” at the end.43For regulation 46 substitute—<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">Report of export from territory of the EU or Northern Ireland</Substitution>461Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods.2When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information.3When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements using the EU computerised system.4Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.5The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods.6Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch.7The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch..44For regulation 47 substitute—471This regulation applies where—aan export declaration is lodged in an EU Member State in relation to excise goods, andbthe goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.2When the Commissioners receive a report of export relating to the goods, they must send it to the consignor of the goods using the EU computerised system..45For regulation 48 substitute—<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">Report of export from territory of the EU or Northern Ireland when EU computerised system unavailable</Substitution>481Where, due to the unavailability of the EU computerised system—aa report of export in relation to excise goods cannot be completed in accordance with regulation 46(3) (report of export from territory of the EU or Northern Ireland), orba notification in relation to excise goods cannot be given in accordance with regulation 42A(5) (verification of electronic administrative documents and export declarations),the Commissioners must comply with paragraphs (2) to (6) of this regulation.2When they receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, the Commissioners must carry out a verification of the data resulting from that information.3The Commissioners must, except in cases which they consider are duly justified, send a fallback report of export that complies with the EU requirements, or a fallback notification, to the competent authorities in the EU Member State of dispatch.4As soon as the EU computerised system is restored, or the draft electronic document is submitted by the consignor of the goods in respect of those excise goods, the Commissioners must complete—aa report of export that complies with the EU requirements, orba notification in accordance with regulation 42A(5).5Where a report of export has been completed under paragraph (4)(a), the Commissioners must use the EU computerised system to send the report to—athe consignor of the goods, where regulation 46(5) applies to the excise goods, orbthe competent authorities in the EU Member State of dispatch, where regulation 46(7) applies to the excise goods.6Where regulation 47 applies to the excise goods, if the Commissioners receive a fallback report of export, they must—asend a copy of that report to the consignor of the goods using the EU computerised system if requested to do so by the consignor, orbkeep a copy available for the consignor of the goods..45AAfter regulation 48 insert—<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">Report of export from territory of the EU or Northern Ireland – supplementary provision</Addition>48AFor the purposes of regulations 46, 47 and 48, a report of export constitutes proof that the movement of the excise goods referred to in the report has ended..46In regulation 49—ain paragraph (1)—iafter “dispatched” insert “from Northern Ireland”;iifor “another” substitute “an EU”;bin paragraph (2) insert “EU” before “computerised system”;comit paragraphs (4) and (6).47In regulation 50—ain the heading insert “EU” before “computerised system”;bfor paragraph (1) substitute—1This regulation and regulation 51 apply when the EU computerised system is unavailable.;cin paragraph (2)—ifor “the United Kingdom” substitute “Northern Ireland”;iifor “another” substitute “an EU”;din paragraph (4) insert “EU” before “computerised system”;eafter paragraph (8) insert—9In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—athe consignor must provide a copy of the fallback accompanying document to the declarant; andbthe declarant must provide to the competent authorities of the Member State of export—ia copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; oriithe unique identifier of the fallback accompanying document..48Before regulation 51 in the heading insert “EU” before “computerised system”49In regulation 51—afor paragraph (1) substitute—1If a consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 42, but the EU computerised system is unavailable, the consignor must notify the Commissioners of the new destination.;bin paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs;cfor paragraph (5) substitute—5Where paragraph (1) or (3) applies, the consignor must comply with the EU requirements.;domit paragraphs (6) and (7).49AAfter regulation 51 insert—<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">Alternative proof of the end of a movement of excise goods under duty suspension arrangement</Substitution>51A1This regulation applies where—aa report of export referred to in regulation 46(4); orba report of receipt referred to in regulation 49(2);required in relation to a movement of excise goods has not been received by the Commissioners.2The Commissioners—amust accept an item listed in paragraphs (3) and (4)(a), as the case may be; andbmay take account of, and accept, any combination of the items listed in paragraph (4)(b);as alternative proof that the movement of excise goods has ended.3In the case of excise goods moved in accordance with regulation 35(a)(i), (ii) and (iv) and (b) and regulation 36, the item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State of destination, based on appropriate evidence, that the excise goods have reached their destination.4In the case of excise goods moved in accordance with regulation 35(a)(iii) and (v)—athe item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the EU, or certifying that the excise goods have been placed under the external transit procedure;bthe items referred to in paragraph (2)(b) are—ia delivery note;iia document signed or authenticated by the economic operator who has taken the excise goods out of the territory of the EU certifying the exit of the goods;iiia document in which the customs authority of an EU Member State or another country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country;ivrecords of goods supplied to ships, aircraft or offshore installations kept by economic operators;vother evidence which the Commissioners may specify in a notice published by them.5Where the Commissioners accept an item of alternative proof, the Commissioners must end the movement using the EU computerised system.6In paragraph (3) “appropriate evidence” includes a fallback accompanying document relating to the movement of excise goods.7In paragraph (4)(b)(ii) and (iv) “economic operator” has the meaning given in Article 5(5) of the Union Customs Code Regulation..50In regulation 52—ain paragraph (1)—ifor “another” substitute “an EU”;iifor “the United Kingdom” substitute “Northern Ireland”;bomit paragraph (2).50AIn regulation 53, for paragraphs (2) and (3) substitute—2Where the Commissioners receive an electronic administrative document from an EU Member State, the Commissioners must, using the EU computerised system, send the electronic administrative document to the consignee where the consignee is an authorised warehouse keeper or an NI registered consignee.3The person accompanying the goods, or where there is no person accompanying the goods, the transporter or the carrier, must, on request, produce or caused to be produced to the Commissioners any of the following—athe unique administrative reference code relating to those goods; orbin circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic administrative document, the fallback accompanying document or any other commercial document on which the unique administrative reference code is clearly stated..51In regulation 54—ain paragraphs (1), (4) and (5) insert “EU” before “computerised system”;bin paragraph (5)(c) insert “EU” before “Member State”.52In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—ain the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;bin paragraph (2) insert “EU” before “Member State”.53After regulation 55 insert—PARTA855AFor the avoidance of doubt Parts 8 and 9 of the UK HMDP Regulations apply in Northern Ireland in the same manner as those Regulations apply in the rest of the United Kingdom..54Omit Parts 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) and 9 (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements).54ABefore Part 10 insert—PART 9A<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">HOLDING AND MOVEMENT OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition><Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Moving excise goods after release for consumption</Addition>63B1This Part applies to movements of excise goods which are—aimported into Northern Ireland after release for consumption in an EU Member State; orbexported to an EU Member State after release for consumption in Northern Ireland.2Such movements must be from a certified consignor to a certified consignee.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Movement conditions</Addition>63C1Excise goods released for consumption may not be moved unless—athe risks inherent in the movement are covered by an approved guarantee provided by the certified consignee or any other person the Commissioners may allow in accordance with paragraph (2) which secures such amount of the duty chargeable on the goods as the Commissioners may require; andbthe applicable procedures in Part 9B or 9C of these Regulations are complied with.2Subject to such conditions as the Commissioners may specify in a notice published by them, the Commissioners may allow the guarantee referred to in paragraph (1)(a) to be provided by—athe transporter or carrier of the excise goods;bthe owner of the excise goods; orcthe certified consignor of the excise goods.3In paragraph (1)(a) “approved” means approved by the Commissioners.PART 9B<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition><Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Application of Part 9B</Addition>63D1Subject to paragraph (2), this Part applies to movements of excise goods which have been released for consumption in Northern Ireland and are exported to an EU Member State by an NI certified consignor.2This Part does not apply—ato excise goods exported under a NI distance selling arrangement;bin any case to which Part VII of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 apply;cto excise goods exported by a person for that person’s own use.3In paragraph (2), “NI distance selling arrangement” means an arrangement where—aa person (“the NI consignor”) in Northern Ireland sells or agrees to sell excise goods that have been released for consumption in Northern Ireland to a person (“the purchaser”) in an EU Member State;bthose goods are dispatched by or to the order of the NI consignor to the purchaser or a person nominated by the purchaser and consigned to an address in an EU Member State;cthose goods will be charged with the EU Member State’s duty on their importation into that State; anddthe purchaser is not an authorised warehousekeeper or a registered consignee or certified consignee.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for exports of excise goods after release for consumption</Addition>63E1Subject to regulation 63H, a movement of excise goods to which this Part applies must take place under cover of an electronic simplified administrative document.2This requirement also applies to excise goods exported to an EU Member State in the course of a movement to an ultimate destination within Northern Ireland.3Before the excise goods are dispatched, the NI certified consignor must complete a draft electronic simplified administrative document that complies with the EU requirements and send it to the Commissioners using the EU computerised system.4The Commissioners must carry out an electronic verification of the data in the draft electronic simplified administrative document.5Where the data in the document are invalid, the Commissioners must, using the EU computerised system, inform the consignor of that fact without delay.6Where the data in the document are valid, the Commissioners must assign to the document a unique simplified administrative reference code and, using the EU computerised system, inform the consignor of that code.7The Commissioners must send the electronic simplified administrative document to the competent authorities of the EU Member State of destination without delay.8The NI certified consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique simplified administrative reference code.9The person accompanying the goods, the transporter or the carrier must, on request, provide that code to the Commissioners or the competent authorities of an EU Member State during the course of the movement.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions</Addition>63F1During the course of a movement the NI certified consignor may, using the EU computerised system, amend the destination shown on the electronic simplified administrative document.2A destination may only be amended if the new destination is—aanother place of delivery in the same EU Member State operated by the same certified consignee, orbthe place of dispatch.3A NI certified consignor wishing to amend the destination must comply with the EU requirements.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods exported after release for consumption</Addition>63G1This regulation applies where excise goods have been dispatched to a certified consignee in an EU Member State.2When the Commissioners receive a report of receipt they must send it to the NI certified consignor using the EU computerised system.3A report of receipt constitutes proof that—athe movement of the excise goods referred to in the report has ended, andbthe certified consignee has fulfilled all the necessary formalities and has, if applicable, made any payments of excise duty due to the EU Member State of destination.4In cases where a report of receipt has not been received, the Commissioners may accept an endorsement by the competent authorities of the EU Member State of destination, based on appropriate evidence, that the goods have been delivered to the certified consignee.5If the Commissioners accept an endorsement mentioned in paragraph (4), the endorsement is alternative proof that—athe movement of the excise goods referred to in the endorsement has ended, andbthe certified consignee has fulfilled all the necessary formalities and has, if applicable, made any payments of excise duty due to the EU Member State of destination.6If the Commissioners receive a fallback report of receipt they must send it to the NI certified consignor or keep it available for them.7In paragraph (4), “appropriate evidence” means the fallback report of receipt relating to the movement of excise goods.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Procedure for exports of excise goods after release for consumption when EU computerised system unavailable</Addition>63H1This regulation and regulation 63I apply when the EU computerised system is unavailable.2Excise goods may only be dispatched from a NI certified consignor to an EU Member State if—athe NI certified consignor notifies the Commissioners before the goods are dispatched; andbthe goods are accompanied by a fallback simplified accompanying document that complies with the EU requirements.3Before the goods are dispatched the Commissioners may require the NI certified consignor to—aprovide a copy of the fallback simplified accompanying document;bverify the data contained in that document; andcprovide information on the reasons for the unavailability of the EU computerised system (if the consignor is responsible for that unavailability).4As soon as the EU computerised system is restored the NI certified consignor must, in accordance with regulation 63E(3), complete a draft electronic simplified administrative document and send it to the Commissioners.5The Commissioners must, in accordance with regulation 63E(4), carry out a verification of the data in the document.6If the data are valid, regulation 63E(6) to (9) apply and the electronic administrative document replaces the fallback simplified accompanying document.7If the data are invalid, the movement is treated as taking place under cover of the fallback simplified accompanying document.8The NI certified consignor must keep a copy of the fallback simplified accompanying document.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions</Addition>63I1If an NI certified consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 63F, but the EU computerised system is unavailable, the NI certified consignor must notify the Commissioners of the new destination.2As soon as the EU computerised system is restored, the NI certified consignor must notify the Commissioners of the new destination using the EU computerised system.3Where paragraph (1) applies, the consignor must comply with the EU requirements.PART 9C<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition><Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Application of Part 9C</Addition>63J1Subject to paragraph (2), this Part applies to the movement of excise goods (other than chewing tobacco and tobacco for heating imported from an EU Member State to Northern Ireland which have been released for consumption in an EU Member State.2This Part does not apply—ato excise goods imported under a distance selling arrangement;bother than regulation 63K, in any case to which the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 applies; orcto excise goods imported by a person for that person’s own use.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for imports of excise goods after release for consumption</Addition>63K1A movement to which this Part applies must take place under cover of an electronic simplified administrative document or a fallback simplified accompanying document.2Where the Commissioners receive an electronic simplified administrative document from an EU Member State, the Commissioners must, using the EU computerised system, send the electronic simplified administrative document to the NI certified consignee.3The person accompanying the goods, or where there is no person accompanying the goods, the transporter or the carrier, must, on request, produce or cause to be produced to the Commissioners any of the following—athe unique simplified administrative reference code relating to those goods; orbin circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic simplified administrative document, the fallback simplified accompanying document or any other commercial document on which the unique simplified administrative reference code is clearly stated.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods imported after release for consumption</Addition>63L1Subject to regulation 63M, and except in cases which the Commissioners consider are duly justified, on receipt of any excise goods to which this Part applies the NI certified consignee of those goods must, using the EU computerised system, send to the Commissioners without delay, and in any event no later than five business days after their receipt by the consignee (or within such other period as the Commissioners may allow), a report of receipt that complies with the EU requirements.2The Commissioners must carry out an electronic verification of the data in the report of receipt.3Where the data in the report of receipt are invalid, the Commissioners must, using the EU computerised system, inform the NI certified consignee of that fact without delay.4Where the data in the report of receipt are valid, the Commissioners must, using the EU computerised system—aregister the report;bnotify the NI certified consignee that it has been registered; andcsend it to the competent authorities of the EU Member State from where the excise goods were dispatched.<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods imported after release for consumption when EU computerised system unavailable</Addition>63M1Where, due to the unavailability of the EU computerised system, a report of receipt cannot be sent in accordance with regulation 63L(1), the NI certified consignee must, except in cases which the Commissioners consider are duly justified, send to the Commissioners a fallback report of receipt that complies with the EU requirements.2Where such a fallback report of receipt is received by the Commissioners they must send a copy of it to the competent authorities of the EU Member State from where the excise goods were dispatched.3As soon as the EU computerised system is restored the consignee must send a report of receipt to the Commissioners and regulation 63L(2) to (4) applies to that report..54BOmit Parts 10 (exports of excise goods after release for consumption) and 11 (imports of excise goods after release for consumption).55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64In the heading for Part 12 for “ANOTHER” substitute “AN EU”.65Before regulation 76 in the heading “Tax representatives – approval and registration” insert “NI” before “Tax representatives” and for “Tax” substitute “tax”.66In regulation 76—ain paragraph (1), for “vendors” substitute “consignors”;bin paragraphs (2), (3) and (4) insert “NI” before “tax”;cin paragraph (3), for both occurrences of “the United Kingdom” substitute “Northern Ireland”.67Before regulation 77 in the heading insert “NI” before “Tax” and for “Tax” substitute “tax”;68In regulation 77—afor paragraph (1) substitute—1This regulation applies where—aexcise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, andba NI tax representative has been appointed by the consignor.;bin paragraph (2), for “A tax representative” substitute “The NI tax representative”.68AAfter regulation 77 insert—<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">EU consignors – procedure, accounting and payment</Addition>77A1This regulation applies where—aexcise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, andba NI tax representative has not been appointed by the consignor.2The consignor must—abefore the goods are dispatched—iinform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them,iisupply to the Commissioners such further particulars about the consignment as the Commissioners may specify in a notice published by them, andiiiaccount for and pay the excise duty payable on those goods in such manner as the Commissioners may specify in a notice published by them, or provide a guarantee satisfactory to the Commissioners securing payment of the duty;bimmediately after the goods have been received—iinform the Commissioners of the arrival of the goods, andiipay any duty that has not been paid in such manner as the Commissioners may specify in a notice published by them..69In regulation 78 in paragraphs (1) and (2) insert “NI” before “tax”.69AIn regulation 79 for “Article 10(6)” substitute “Article 9(6)”.70Before regulation 80 in the heading for “the United Kingdom” substitute “Northern Ireland”.71In regulation 80—ain paragraph (1)—iin subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;iiin subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;bin paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;cin paragraph (3)—ifor both occurrences of “the United Kingdom” substitute “Northern Ireland”;iifor “in which Member State” substitute “whether”;iiiafter “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;din paragraph (4) for “another” substitute “an EU”.72In regulation 81—ain paragraph (1)—iin subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;iiin subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;bin paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;cin paragraphs (3)(b) and (4)(b) for “another” substitute “an EU”;cain paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”;domit paragraph (7)(i).73In regulation 82—ain paragraph (1)—iin subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;iiin subparagraph (b) for “another” substitute “an EU”;bin paragraph (3) insert “EU” before both occurrences of “Member State”.74In regulation 83—afor “Part 11” substitute “Part 9C”;bfor “another” substitute “an EU”;cfor “Article 38(4)” substitute “Article 46(4)”.75Before regulation 84 in the heading for “the United Kingdom” substitute “Northern Ireland”.76In regulation 84—ain paragraph (1)—iin subparagraph (a) for “another” substitute “an EU”;iiin subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;bin paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;cin paragraph (3)—ifor both occurrences of “the United Kingdom” substitute “Northern Ireland”;iifor “in which Member State” substitute “whether”;iiiafter “the irregularity occurred” insert “in Northern Ireland or in an EU Member State”.77In regulation 85—ain paragraph (1)—iin subparagraph (b) omit “the Member State in which” and for “is another” substitute “in an EU”;iiin subparagraph (c) insert “EU” before both occurrences of “Member State”;bin paragraph (3) insert “EU” before both occurrences of “Member State”.77AAfter regulation 85 insert—<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">Deemed irregularity: non-compliance with registration and electronic simplified administrative document requirements</Addition>85A1Subject to paragraph (2), where—athere is a commercial movement of excise goods from an EU Member State to Northern Ireland; andbin relation to those goods and that movement, there is non-compliance with a requirement listed in paragraph (3),an irregularity is deemed to have occurred and regulations 84 and 85 apply accordingly.2Paragraph (1) does not apply in cases where the consignee is liable to pay the excise duty in respect of those goods under regulation 16(3)(b).3The requirements referred to in paragraph (1)(b) are—aany registration requirement under Part 4A (NI certified consignee);ba requirement for excise goods to be dispatched by a certified consignor under regulation 63B (moving excise goods after release for consumption);cany requirement under Part 9C (imports of excise goods after release for consumption);dany registration requirement under Part 12 (distance sales of excise goods from an EU Member State)..78In regulation 86—ain paragraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise warehouses” insert “in Northern Ireland”;bin paragraphs (b) and (c) for “UK” substitute “NI”.79Omit Part 17.80In Schedule 1—ain the entries for regulations 50(2) and (4), 51 and 55(1) and (3) insert “EU” before “computerised system”;bomit the entries for 57(2), 58(2) and (5), 59(1), 60(2) and (4), 60A, 61, 62(3), 63(3) “, 63A(2), 65, 66, 68 and 69;cin the appropriate places in the list insert—33D (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);33G (temporary certified consignee: requirements in respect of imported excise goods), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);33K (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);33M (temporary certified consignor: requirements in respect of exported excise goods), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);; 63E(3) and (9) (completion of draft electronic simplified administrative document for exports of excise goods after release for consumption);63F(3) (electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions);63H(2) and (4) (procedure for exports of excise goods after release for consumption when EU computerised system unavailable);63I (procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions); 63K(3) (electronic simplified administrative documents for imports of excise goods after release for consumption);63L(1) (report of receipt of excise goods imported after release for consumption);63M(1) and (3) (report of receipt of excise goods imported after release for consumption when EU computerised system unavailable);.<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Saving provision in relation to excise goods released for consumption and dispatched before 13th February 2023</Addition>80A1This regulation applies to excise goods which were dispatched before 13th February 2023—afrom Northern Ireland to an EU Member State and, in relation to the movement of those goods, Part 10 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied, andbto Northern Ireland from an EU Member State and, in relation to the movement of those goods, Part 11 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied.2In relation to those goods, Parts 10 and 11 of the Northern Ireland Regulations continue in effect as if regulations 54A and 54B of these Regulations had not come into force.3For the purposes of paragraph (2), regulations 5 and 55 to 63 of these Regulations continue to apply as they had effect immediately before 13th February 2023.4This regulation ceases to have effect on 1st January 2024.<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Transitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023</Addition>80B1For the purposes of regulations 63H and 63I of the Northern Ireland Regulations, the EU computerised system is to be treated as—acontinuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, andbrestored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.2Until the date referred to in paragraph (1)(a), a NI certified consignor may amend the destination shown on a fallback simplified accompanying document.3A destination may only be amended if the conditions set out in regulation 63F(2) of the Northern Ireland Regulations, relating to the new destination, are met.4For the purposes of paragraphs (2) and (3), regulation 63I of the Northern Ireland Regulations applies in relation to the amendment as if the destination is shown on an electronic simplified administrative document.<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Transitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023</Addition>80C1This regulation applies if, on or before midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, the Commissioners receive an electronic simplified administrative document from an EU Member State.2The requirement in regulation 63K(2) of the Northern Ireland Regulations will be treated as met if the Commissioners send the electronic simplified administrative document to the NI certified consignee otherwise than using the EU computerised system.80D1For the purpose of regulations 63M of the Northern Ireland Regulations, the EU computerised system is to be treated as—acontinuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, andbrestored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.2The requirement in regulation 63M(3) of the Northern Ireland Regulations does not apply if the receipt of excise goods has already been registered on the EU computerised system by the competent authorities in the EU Member State of dispatch.<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Specified dates for the purposes of the transitional provisions</Addition>80E1A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.2If a date is specified in a notice—athe same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), andbthe day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 201981The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are amended as follows.82Insert “UK” before “computerised system” in these places—aregulation 7(2)(c) (insertion of definition of “change of destination message”);bregulation 7(2)(f) (substitution of definition of “electronic administrative document”);cregulation 22(4) (insertion of regulation 56(1A) and (2)) in the inserted paragraph (2);dregulation 24(2), (3) in the inserted paragraph (2C), (5) and (7) in the inserted paragraph (8) (amendments of regulation 58);eregulation 26 (insertion of regulation 59A).83After regulation 4 insert—4AInsert “UK” before “computerised system” in these places—aregulation 3, in the definitions “report of export” and “report of receipt;bregulation 19(3)(b);cregulation 56(2)(a);dregulation 57(4), (5) and (6);eregulation 58(1) and (3);fregulation 59(1), (3) and (4);gin the heading to regulation 60;hregulation 60(1), (3)(c) and (4);iin the heading to regulation 60A;jregulation 60A(2);kin the heading to regulation 61;lregulation 61(1);min Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61..84In regulation 6 (insertion of regulation 2A), omit “”.” at the end of inserted regulation 2A and insert—2BThese Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.”..85In regulation 7(2) (amendment of regulation 3)—ain subparagraph (a), after paragraph (i) insert—ia“computerised system”;;bomit subparagraph (d);cafter subparagraph (m) insert—maafter the definition of “irregularity” insert—“Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020;;dafter subparagraph (s) insert—tafter the definition of “transporter” insert—UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;. .86After regulation 8 and before the heading “Amendments to Part 2” insert—8AIn regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”..87In regulation 9 (amendments to regulation 6)—aafter paragraph (3) insert—3AAt end of paragraph (2)(a) omit “or”.”;3BAfter paragraph 2(a) insert—abthe entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;..88After regulation 10 (amendments to regulation 7) insert—10AAfter regulation 7 insert—7A1An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.2The Commissioners may in a notice published by them specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with...89For regulation 19 (amendment to regulation 37) substitute—19In regulation 37—amake the existing text paragraph (1);bin paragraph (1)(a)(ii) for “EU” substitute “United Kingdom”;cafter the paragraph (1) insert—2The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland).3Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—athe references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; butbregulation 59A does not apply to the movement.4Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland...90For regulation 22(3)(a) (amendments to regulation 56) substitute—afor “regulation 58(3)” substitute “regulation 56A(1);”..91After regulation 22 insert—22AAfter regulation 56 insert—Northern Ireland – special provisions56A1Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—athe goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;bthe movement ends in a tax warehouse in Northern Ireland.2In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020...92In regulation 23 (amendment of regulation 57) insert—1AAfter paragraph (1) insert—1AWhere the excise goods are dispatched from Great Britain to Northern Ireland (or vice versa) in duty suspension and the goods are placed under a further duty suspension arrangement immediately upon importation into Northern Ireland or Great Britain (as the case may be) only one electronic administrative document needs to be used... S.I. 2010/593 amended by S.I. 2011/2225, S.I. 2015/368 and S.I. 2019/975. 1979 c. 2. Section 1 was amended by paragraph 1 of Schedule 8 to the Finance Act 1981 (c.35); section 11(2) of the Finance Act 1991 (c. 31); section 30(3) and Part 1 of the Finance Act 1993 (c. 34); paragraph 2 of Schedule 18 to the Finance Act 1997 (c. 16); paragraph 41 of Schedule 24 to the Finance Act 2012 (c. 14) and paragraph 11 of Schedule 28 to the Finance Act 2014 (c. 26); there are other amendments but none are relevant. O.J. L 343 29.12.2015 p. 1. 1979 c. 5. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). S.I. 2019/13 prospectively amended by S.I 2019/474 and S.I 2019/1216. To be brought into force by way of commencement regulations to be made by HM Treasury. Regulation 22(4) of S.I. 2019/13 was substituted by S.I. 2019/1216. S.I. 2020/1559. As amended by regulation 5(2) of S.I. 2019/1216. Any notices mentioned in this instrument will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A hard copy may be obtained free of charge by arrangement with HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ. Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 3 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 4 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 5 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 7 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 8 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 9 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 10 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 11 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 13 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 15 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 16 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 19 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 21 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 22 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 23 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 24 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 26 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 27 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 28 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 29 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 30 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 31 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 32 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 33 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 34 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 35 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 37 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 39 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 40 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 41 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 42 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 46 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 47 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 48 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 50 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 51 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 52 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 53 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 54 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 64 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 65 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 67 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 69 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 70 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 71 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 72 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 73 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 75 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 76 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 77 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 78 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 79 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 80 in force at 31.12.2020 on IP completion day, see reg. 1(1)Reg. 81 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 82 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 83 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 84 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 85 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 86 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 87 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 88 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 89 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 90 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 91 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 92 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)Reg. 5A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 2 Regs. 6, 6A substituted for reg. 6 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 3Reg. 20A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 12Regs. 25, 25A substituted for reg. 25 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 13Reg. 30A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 15Reg. 35A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 18Reg. 38A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 22 Regs. 49, 49A substituted for reg. 49 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 30Reg. 50A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 31Regs. 54A, 54B inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 32Reg. 69A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 35Reg. 77A inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 37Regs. 12-12B substituted for reg. 12 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6Regs. 80A-80E inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 39Regs. 55-63 omitted (13.2.2023) by virtue of The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 33Reg. 5(za) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(a)Reg. 5(b) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(b)Words in reg. 5(c) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(c)Reg. 5(ca)(cb) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(d)Regs. 5(d)-(dc) substituted for reg. 5(d) (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(e)Regs. 5(fa)-(fc) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(f)Words in reg. 5(h)(iii) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(g)Words in reg. 5(i) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(h)Reg. 5(j) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(i)Reg. 5(k)(ii) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(j)Reg. 5(l)(ii) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(k)Reg. 5(u)(v) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 1(m)Reg. 8(b)(iii)(iv) omitted (13.2.2023) by virtue of The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 4(a)Regs. 8(c)-(e) substituted for reg. 8(c) (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 4(b)Reg. 9(c) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 5Reg. 14 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 7Reg. 17 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 8Reg. 18 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 9Reg. 19(za) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 10(a)Reg. 19(c) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 10(b)Words in reg. 19(d)(ii) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 10(c)Reg. 19(d)(iii) omitted (13.2.2023) by virtue of The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 10(d)Words in reg. 19(e) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 10(e)Reg. 20 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 11Words in reg. 29(a)(iii) omitted (13.2.2023) by virtue of The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 14(a)Words in reg. 29(a)(iii) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 14(b)Reg. 32(ca) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 16(a)Word in reg. 32(e) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 16(b)Reg. 35(a) omitted (13.2.2023) by virtue of The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 17(a)Reg. 35(aa) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 17(b)Reg. 35(d) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 17(c)Reg. 36 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 19Words in reg. 37(a) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 20(a)Reg. 37(c) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 20(b)Reg. 38(aa) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 21(a)Reg. 38(c)(d) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 21(b)Reg. 40(a) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 23Reg. 41(d)(e) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 24Reg. 46(c) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 28Reg. 47(b) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 29(a)Reg. 47(e) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 29(b)Reg. 66 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 34Reg. 74 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 36Words in reg. 80(b) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 38(a)Reg. 80(c) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 38(b)Reg. 45A inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 11Reg. 68A inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 13Reg. 5(db) substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 3(b)Reg. 5(dza) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 3(a)Reg. 5(m) substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 3(c)Reg. 18(za) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 4Words in reg. 36 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 5(a)Words in reg. 36 inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 5(b)Words in reg. 37(b) substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 6(a)Reg. 37(ba) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 6(b)Reg. 38(b)(iia) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 7(a)Reg. 38(b)(iv) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 7(b)Reg. 43 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 8Reg. 44 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 9Reg. 45 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 10Reg. 68 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 12Reg. 72(ca) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 14Words in reg. 80(c) substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 15(a)Word in reg. 80(c) substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 15(b)
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<dc:title>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-11-19</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-10-01</dct:valid>
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<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2020/1559/regulation/1" title="Provision; Regulation 1"/>
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<Part DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/part/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/part/1" NumberOfProvisions="160" id="part-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-10-01">
<Number>PART 1</Number>
<Title>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/2" id="regulation-2">
<Pnumber>
<CommentaryRef Ref="key-e719060929487644d8d5f9d796442ccc"/>
2
</Pnumber>
<P1para>
<Text>
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
<FootnoteRef Ref="f00004"/>
as they had effect immediately before IP completion day (“the Northern Ireland Regulations”) shall apply in respect of the holding, movement and taxation of excise goods in Northern Ireland subject to the savings and modifications in this Part.
</Text>
</P1para>
</P1>
</P1group>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3" id="regulation-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-882b66207402b41909efbe9187007f14"/>
3
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/1" id="regulation-3-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/1/a" id="regulation-3-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>UK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/1/b" id="regulation-3-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>UK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/1/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/1/c" id="regulation-3-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>registered commercial importers pursuant to Part 11 of the Northern Ireland Regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/1/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/1/d" id="regulation-3-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>tax representatives pursuant to Part 12 of the Northern Ireland Regulations</Text>
</P3para>
</P3>
<Text>shall respectively be treated as NI registered consignees, NI registered consignors, NI registered commercial importers and NI tax representatives for the purposes of regulation 2.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/2" id="regulation-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>“NI registered consignee”, “NI registered consignor”, “NI registered commercial importer” and “NI tax representative” have the meanings provided for in regulation 3(1) of the Northern Ireland Regulations as modified by these Regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/3/3" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/3/3" id="regulation-3-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
“Revenue trader” has the meaning given in section 1 of the Customs and Excise Management Act 1979
<FootnoteRef Ref="f00005"/>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/4" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/4" id="regulation-4" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-b6c86bd134530ff8247432cee1886cd8"/>
4
</Pnumber>
<P1para>
<Text>The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5" id="regulation-5" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-10-01">
<Pnumber>
<CommentaryRef Ref="key-564d290ac881376f0c2f0e176647ddca"/>
5
</Pnumber>
<P1para>
<Text>In regulation 3(1) (interpretation)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/za" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/za" id="regulation-5-za">
<Pnumber>
<Addition ChangeId="key-db51346f73ff95f64fda201ba2f4a3a5-1679322780297" CommentaryRef="key-db51346f73ff95f64fda201ba2f4a3a5">za</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-db51346f73ff95f64fda201ba2f4a3a5-1679322780297" CommentaryRef="key-db51346f73ff95f64fda201ba2f4a3a5">omit the definition of “accompanying document”;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/a" id="regulation-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/a/i" id="regulation-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “another Member State” substitute “an EU Member State”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/a/ii" id="regulation-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>after “authorities of that” insert “EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/b" id="regulation-5-b">
<Pnumber>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">in the definition of “computerised system”—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/b/i" id="regulation-5-b-i">
<Pnumber>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">before “computerised”, insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">“EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/b/ii" id="regulation-5-b-ii">
<Pnumber>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">for “Article 1 of Decision No. </Substitution>
<Citation URI="http://www.legislation.gov.uk/european/decision/1152/2003" id="c00001" Class="EuropeanUnionDecision" Year="1152" Number="2003">
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">1152/2003/EC</Substitution>
</Citation>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">” to the end, substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-57d54b15be0063cc660b949ebf61d3cd-1679322824785" CommentaryRef="key-57d54b15be0063cc660b949ebf61d3cd">“Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast)”</Substitution>
;
</InlineAmendment>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/c" id="regulation-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for the definition of “customs office of exit” substitute—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
“customs office of exit” has the meaning given by
<Substitution ChangeId="key-135a2e6e91b1b408fa0b072847e3abbb-1679322884941" CommentaryRef="key-135a2e6e91b1b408fa0b072847e3abbb">Article 1(16)</Substitution>
of
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2446" id="c00001" Class="EuropeanUnionRegulation" Year="2015" Number="2446">Regulation (EU) 2015/2446</Citation>
<FootnoteRef Ref="f00006"/>
;
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/ca" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/ca" id="regulation-5-ca">
<Pnumber>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">omit the definition of “customs suspensive procedure or arrangement”;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/cb" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/cb" id="regulation-5-cb">
<Pnumber>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">cb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">for the definition of “the Directive” substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b"></Addition>
<Term>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">the Directive</Addition>
</Term>
<Addition ChangeId="key-15d024df82fe0f86a81f8d86ae79af9b-1679322926358" CommentaryRef="key-15d024df82fe0f86a81f8d86ae79af9b">” means Council Directive (EU) 2020/262 of 19 December 2019 laying down the arrangements for excise duty (recast);</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/d" id="regulation-5-d">
<Pnumber>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">for the definition of “distance selling arrangement” substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1"></Substitution>
<Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">distance selling arrangement</Substitution>
</Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">” means an arrangement where—</Substitution>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a person (“the consignor”), in an EU Member State, sells or agrees to sell excise goods that have been released for consumption in that State, to a person (“</Substitution>
<Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">the purchaser</Substitution>
</Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">”) in Northern Ireland;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">those goods are dispatched by or to the order of the consignor to the purchaser or a person nominated by the purchaser and consigned to an address in Northern Ireland;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">those goods will be charged with duty on their importation into Northern Ireland; and</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">the purchaser is not a revenue trader;</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/dza" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/dza" id="regulation-5-dza">
<Pnumber>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8">dza</Addition>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8">after the definition of “distance selling arrangement” insert—</Addition>
</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text Hanging="indented">
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8"></Addition>
</Substitution>
<Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8">draft electronic administrative document</Addition>
</Substitution>
</Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8">” means the document referred to in Article 20(2) of the Directive;</Addition>
</Substitution>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Addition ChangeId="key-a13552a5eaf00e9254eaa0ba9d57b6a8-1731939881050" CommentaryRef="key-a13552a5eaf00e9254eaa0ba9d57b6a8">;</Addition>
</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/da" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/da" id="regulation-5-da">
<Pnumber>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">da</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">in the definition of “duty suspension arrangement”, for “not covered by a customs suspensive procedure or arrangement” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">“that do not have the customs status of non-Union goods, as provided for by Article 5(24) of the Union Customs Code Regulation”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/db" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/db" id="regulation-5-db">
<Pnumber>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9">db</Substitution>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9">for the definition of “electronic administrative document” substitute—</Substitution>
</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text Hanging="indented">
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9"></Substitution>
</Substitution>
<Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9">electronic administrative document</Substitution>
</Substitution>
</Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9">” means the document referred to in Article 20(1) of the Directive;</Substitution>
</Substitution>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">
<Substitution ChangeId="key-dc2d6173f3ecd6560554f2fef6f287c9-1731934799257" CommentaryRef="key-dc2d6173f3ecd6560554f2fef6f287c9">;</Substitution>
</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/dc" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/dc" id="regulation-5-dc">
<Pnumber>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">dc</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">for the definition of “EU requirements” substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1"></Substitution>
<Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">EU requirements</Substitution>
</Term>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">” means—</Substitution>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">in the case of—</Substitution>
</Text>
<OrderedList Type="roman" Decoration="parens">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a draft electronic administrative document and an electronic administrative document;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a cancellation of, or an amendment to, an electronic administrative document allowed under regulation 42(1) and (3), respectively;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a fallback accompanying document;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods under duty suspension arrangements;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a report of receipt and a report of export, where the report relates to a movement of excise goods under duty suspension arrangements;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a notification required to be given under regulation 51(1);</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a requirement to inform of split movement under regulation 45(3)(c);</Substitution>
</Text>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, the items listed in paragraphs (i) to (vii);</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">in the case of—</Substitution>
</Text>
<OrderedList Type="roman" Decoration="parens">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a draft electronic simplified administrative document and an electronic simplified administrative document;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">an amendment to an electronic simplified administrative document allowed under regulation 63F(1);</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a fallback simplified accompanying document;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods released for consumption;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a report of receipt, where the report relates to a movement of excise goods released for consumption;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">a notification required to be given under regulation 63I(1);</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, those documents and reports;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ea9dc9346a95ac867ec346abdd14e1e1-1679322976024" CommentaryRef="key-ea9dc9346a95ac867ec346abdd14e1e1">in the case of an exemption certificate, the requirements set out in Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022;</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/e" id="regulation-5-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in the definition of “excise duty”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/e/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/e/i" id="regulation-5-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/e/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/e/ii" id="regulation-5-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/f" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/f" id="regulation-5-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>for the definition of “excise goods” substitute—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>“excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—</Text>
<OrderedList Decoration="parens" Type="alpha">
<ListItem>
<Para>
<Text>which are chargeable with excise duty, or</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979
<FootnoteRef Ref="f00007"/>
;
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/fa" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/fa" id="regulation-5-fa">
<Pnumber>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">fa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">in the definition of “exempt consignee”, for “Article 12(1)” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">“Article 11(1)”</Addition>
</InlineAmendment>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/fb" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/fb" id="regulation-5-fb">
<Pnumber>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">fb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">in the definition of “exemption certificate”, for “set out in Annex to Commission Regulation” to the end, substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">“referred to in Article 12(1) of the Directive”</Addition>
</InlineAmendment>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/fc" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/fc" id="regulation-5-fc">
<Pnumber>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">fc</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">for the definition of “fallback report of receipt” substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0"></Addition>
<Term>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">fallback report of receipt</Addition>
</Term>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">” means, in the case of movement of excise goods under duty suspension arrangements, the document referred to in Article 27(1) of the Directive and, in the case of movements of excise goods after release for consumption, the document referred to in Article 39(1) of the Directive;</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-36bc315cb9ff8e7bdff9af3a48cc01b0-1679323142306" CommentaryRef="key-36bc315cb9ff8e7bdff9af3a48cc01b0">;</Addition>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/g" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/g" id="regulation-5-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>in the definitions of “Member State” and “territory of a Member State”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/g/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/g/i" id="regulation-5-g-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/g/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/g/ii" id="regulation-5-g-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (a) omit “, the Channel Islands”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/g/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/g/iii" id="regulation-5-g-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in subparagraph (b) omit “and the Isle of Man”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/g/iv" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/g/iv" id="regulation-5-g-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/h" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/h" id="regulation-5-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>in the definition of “place of direct delivery”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/h/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/h/i" id="regulation-5-h-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/h/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/h/ii" id="regulation-5-h-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (a) for “UK” substitute “NI”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/h/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/h/iii" id="regulation-5-h-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-3a496e61b02909800c34cb411f46fcd7-1679323204262" CommentaryRef="key-3a496e61b02909800c34cb411f46fcd7">in subparagraphs (a) and (b)</Substitution>
for “another” substitute “an EU”;
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/h/iv" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/h/iv" id="regulation-5-h-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>in subparagraph (b) after “registered consignee in the” insert “EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/i" id="regulation-5-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>
in the definition of “place of importation” for “Article 79 of
<Citation URI="http://www.legislation.gov.uk/european/regulation/1992/2913" id="c00002" Class="EuropeanEconomicCommunityRegulation" Year="1992" Number="2913">Regulation (EEC) 2913/92</Citation>
” substitute “
<Substitution ChangeId="key-cfc9971f9e38612f1e37727e4bc2ad0f-1679323300782" CommentaryRef="key-cfc9971f9e38612f1e37727e4bc2ad0f">Article 201 of the Union Customs Code Regulation</Substitution>
”;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/j" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/j" id="regulation-5-j">
<Pnumber>
<Substitution ChangeId="key-b4cc4ae019e0f085eafd4bf10ba1dc83-1679323411138" CommentaryRef="key-b4cc4ae019e0f085eafd4bf10ba1dc83">j</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b4cc4ae019e0f085eafd4bf10ba1dc83-1679323411138" CommentaryRef="key-b4cc4ae019e0f085eafd4bf10ba1dc83">omit the definition of “registered commercial importer”;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/k" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/k" id="regulation-5-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>in the definition of “registered consignee”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/k/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/k/i" id="regulation-5-k-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/k/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/k/ii" id="regulation-5-k-ii">
<Pnumber>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">in subparagraph (b)—</Substitution>
</Text>
<P5 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/k/ii/aa" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/k/ii/aa" id="regulation-5-k-ii-aa">
<Pnumber>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">aa</Substitution>
</Pnumber>
<P5para>
<Text>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">for “another” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">“an EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">;</Substitution>
</Text>
</P5para>
</P5>
<P5 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/k/ii/bb" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/k/ii/bb" id="regulation-5-k-ii-bb">
<Pnumber>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">bb</Substitution>
</Pnumber>
<P5para>
<Text>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">for “Article 4(9)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">“Article 3(9)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5c530e336afbe79c9a975717eeae6892-1679323443879" CommentaryRef="key-5c530e336afbe79c9a975717eeae6892">;</Substitution>
</Text>
</P5para>
</P5>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/l" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/l" id="regulation-5-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>in the definition of “registered consignor”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/l/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/l/i" id="regulation-5-l-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/l/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/l/ii" id="regulation-5-l-ii">
<Pnumber>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">in subparagraph (b)—</Substitution>
</Text>
<P5 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/l/ii/aa" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/l/ii/aa" id="regulation-5-l-ii-aa">
<Pnumber>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">aa</Substitution>
</Pnumber>
<P5para>
<Text>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">for “another” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">“an EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">;</Substitution>
</Text>
</P5para>
</P5>
<P5 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/l/ii/bb" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/l/ii/bb" id="regulation-5-l-ii-bb">
<Pnumber>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">bb</Substitution>
</Pnumber>
<P5para>
<Text>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">for “Article 4(10)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">“Article 3(10)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-9082a9945cb25737dc153b12dd93b19f-1679323548915" CommentaryRef="key-9082a9945cb25737dc153b12dd93b19f">;</Substitution>
</Text>
</P5para>
</P5>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/m" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/m" id="regulation-5-m">
<Pnumber>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">m</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">for the definition of “report of export” substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text Hanging="indented">
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4"></Substitution>
<Term>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">report of export</Substitution>
</Term>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">” means a report made using the EU computerised system certifying that excise goods have left the territory of the EU or Northern Ireland, which is completed by—</Substitution>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">where the export declaration is lodged in Northern Ireland, the Commissioners, or</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">where the export declaration is lodged in an EU Member State, the competent authorities of that Member State;</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-df39aa7ea210d9e295f04cd1338573b4-1731940536393" CommentaryRef="key-df39aa7ea210d9e295f04cd1338573b4">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/n" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/n" id="regulation-5-n">
<Pnumber>n</Pnumber>
<P3para>
<Text>in the definition of “report of receipt”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/n/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/n/i" id="regulation-5-n-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>insert “EU” before “computerised system”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/n/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/n/ii" id="regulation-5-n-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>insert “EU” before “Member State”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/n/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/n/iii" id="regulation-5-n-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>after “destination” insert “or Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/o" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/o" id="regulation-5-o">
<Pnumber>o</Pnumber>
<P3para>
<Text>in the definition of “tax representative” insert “NI” before “tax representative;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/p" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/p" id="regulation-5-p">
<Pnumber>p</Pnumber>
<P3para>
<Text>in the definition of “tax warehouse”—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/p/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/p/i" id="regulation-5-p-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/p/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/p/ii" id="regulation-5-p-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/p/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/p/iii" id="regulation-5-p-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in subparagraph (b) after “warehousekeeper in that” insert “EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/q" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/q" id="regulation-5-q">
<Pnumber>q</Pnumber>
<P3para>
<Text>in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/r" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/r" id="regulation-5-r">
<Pnumber>r</Pnumber>
<P3para>
<Text>after the definition of “transporter” insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>“UK HMDP Regulations” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they have effect in relation to excise goods other than excise goods in Northern Ireland;</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/s" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/s" id="regulation-5-s">
<Pnumber>s</Pnumber>
<P3para>
<Text>in the definition of “UK registered consignee” for “UK” substitute “NI”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/t" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/t" id="regulation-5-t">
<Pnumber>t</Pnumber>
<P3para>
<Text>in the definition of “UK registered consignor” for “UK” substitute “NI”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/u" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/u" id="regulation-5-u">
<Pnumber>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">u</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">omit the definition of “vendor”;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5/v" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5/v" id="regulation-5-v">
<Pnumber>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">v</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">in the appropriate places insert the following definitions—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">“certified consignee”—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">in relation to a consignee in Northern Ireland, means a person who is approved and registered in accordance with Part 4A of these Regulations; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">in relation to a consignee in an EU Member State, has the meaning given by Article 3(13) of the Directive;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">“certified consignor”—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">in relation to a consignor in Northern Ireland, means a person who is approved and registered in accordance with Part 4B of these Regulations; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">in relation to a consignor in an EU Member State, has the meaning given by Article 3(12) of the Directive;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">consignor</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” in relation to a distance selling arrangement, means the consignor in that arrangement;</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">customs declaration</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” has the meaning given by Article 5(12) of the Union Customs Code Regulation;</Addition>
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<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
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<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">declarant</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">”, in relation to excise goods, means the person required to declare those goods for export in a customs declaration;</Addition>
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<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">electronic simplified administrative document</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means the electronic simplified administrative document referred to in Article 35(1) of the Directive;</Addition>
</Text>
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<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">export declaration</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">”, in relation to excise goods, means a customs declaration in which those excise goods are declared for export for the purposes of the Union Customs Code Regulation;</Addition>
</Text>
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<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">external transit procedure</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means the procedure referred to in Article 226(2) of the Union Customs Code Regulation;</Addition>
</Text>
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<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">fallback simplified accompanying document</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means the document referred to in Article 38(1)(a) of the Directive;</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">NI certified consignee</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” has the meaning given by regulation 33A(3);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">NI certified consignor</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” has the meaning given by regulation 33H(3);</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">temporary certified consignee</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means a NI certified consignee—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">who is a private individual and whose approval is limited in accordance with regulation 33A(2); or</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">who is a revenue trader that only occasionally imports excise goods from an EU Member State into Northern Ireland that have been released for consumption, and whose authorisation is limited to a single movement of a specified quantity of such goods from a single consignor for a specified period;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">temporary certified consignor</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means a NI certified consignor—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">who is a private individual and whose approval is limited in accordance with regulation 33H(2); or</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">who is a revenue trader that only occasionally exports excise goods from Northern Ireland to an EU Member State that have been released for consumption and whose authorisation is limited to a single movement of a specified quantity of such goods to a single consignee for a specified period;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">Union Customs Code Regulation</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616"></Addition>
<Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">unique simplified administrative reference code</Addition>
</Term>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">” means a code assigned to an electronic simplified administrative document.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-f4089101197eb10564deb09d2abaf616-1679323640033" CommentaryRef="key-f4089101197eb10564deb09d2abaf616">.</Addition>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/5A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/5A" id="regulation-5A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">5A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">For regulation 3(2) substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">In any case where, under an exemption granted in accordance with Article 48 of the Directive, a person is entitled to use, and uses, a document specified by Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2008/0555" id="c00002" Year="2008" Number="555" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">(EC) No 555/2008</Addition>
</Citation>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">, </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2009/0606" id="c00003" Year="2009" Number="606" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">(EC) No 606/2009</Addition>
</Citation>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494"> and </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2009/0607" id="c00004" Year="2009" Number="607" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">(EC) No 607/2009</Addition>
</Citation>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494"> and repealing </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2009/0436" id="c00005" Year="2009" Number="436" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">Commission Regulation (EC) No 436/2009</Addition>
</Citation>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494"> and Commission Delegated Regulation (EU) 2015/560—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">in substitute for an electronic simplified administrative document—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">references in these Regulations to an electronic simplified administrative document are to be treated as references to a document specified by that Regulation, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">references in these Regulations to EU requirements are to be treated as references to the requirements set out in Articles 8, 10, 13 to 16, and 19 of, and Annex V to, that Regulation;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">in substitute for an electronic administrative document—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">provisions in these Regulations that relate to electronic administrative documents and the EU computerised system shall not apply, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">the document accompanying the goods must comply with the requirements of that Regulation.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-61a3e6a87e8e181422119655caf90494-1679310832561" CommentaryRef="key-61a3e6a87e8e181422119655caf90494">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6" id="regulation-6" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">6</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">In regulation 3(3)—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/a" id="regulation-6-a">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">in sub-paragraph (a)(ii) for “Article 79 of Regulation </Substitution>
<Citation URI="http://www.legislation.gov.uk/european/regulation/1992/2913" id="c00006" Class="EuropeanEconomicCommunityRegulation" Year="1992" Number="2913">
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">(EEC) 2913/92</Substitution>
</Citation>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">“Article 201 of the Union Customs Code Regulation”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/b" id="regulation-6-b">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">in sub-paragraph (b)(i), after “sub-paragraph (ii)” insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">“or (iii)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/c" id="regulation-6-c">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">in sub-paragraph (b)(ii)—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/c/i" id="regulation-6-c-i">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">after “dispatched” insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">“from an EU Member State or Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/c/ii" id="regulation-6-c-ii">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">after “EU” insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">“or Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">;</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6/d" id="regulation-6-d">
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">at the end of sub-paragraph (b)(ii) insert—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P4para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">, or</Substitution>
</Text>
</P4para>
<P4>
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">iii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">in a case where goods are dispatched to a customs office of exit where they will be dispatched to an EU Member State or Northern Ireland, when the goods have been placed under the external transit procedure as provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.</Substitution>
</Text>
</P4para>
</P4>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">.</Substitution>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/6A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/6A" id="regulation-6A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">6A</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">After regulation 3(3) insert—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">3A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">For the purpose of these Regulations, a movement of excise goods to which regulation 63B applies—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">starts when the goods leave the certified consignor’s premises or any location in the EU Member State or Northern Ireland from where the goods are dispatched; and</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d31abec3de685e584b124dc17fdc3f16-1679310930785" CommentaryRef="key-d31abec3de685e584b124dc17fdc3f16">ends when the certified consignee has taken delivery of the excise goods at their premises or any location in the EU Member State or Northern Ireland.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/7" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/7" id="regulation-7" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-ecd4a447b4a4dda9325fda33c2dc31af"/>
7
</Pnumber>
<P1para>
<Text>In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8" id="regulation-8" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-91b1960676a678e6c5f0d07ba36523e1"/>
8
</Pnumber>
<P1para>
<Text>In regulation 6—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/a" id="regulation-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/b" id="regulation-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>insert “in Northern Ireland” in the following places—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/b/i" id="regulation-8-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in paragraph (1)(a) after “duty suspension arrangement”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/b/ii" id="regulation-8-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in paragraph (1)(b) after “duty suspension arrangement”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/b/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/b/iii" id="regulation-8-b-iii">
<Pnumber>
<CommentaryRef Ref="key-959e13c4932e09b35d180be538693673"/>
iii
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/b/iv" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/b/iv" id="regulation-8-b-iv">
<Pnumber>
<CommentaryRef Ref="key-959e13c4932e09b35d180be538693673"/>
iv
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/c" id="regulation-8-c">
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">in paragraph (1)(c), for “are produced” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">“are produced or processed in Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/d" id="regulation-8-d">
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">for paragraph (1)(d) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P3>
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">are charged with duty at—</Substitution>
</Text>
<P4>
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">importation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; or</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">irregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/8/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/8/e" id="regulation-8-e">
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">e</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">for paragraphs (2) and (3) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">In paragraph (1)(d)—</Substitution>
</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba"></Substitution>
<Term>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">importation</Substitution>
</Term>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba"></Substitution>
<Term>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">irregular entry</Substitution>
</Term>
<Substitution ChangeId="key-a0e4802b45a9510c1e3f7658fb3a80ba-1679327460478" CommentaryRef="key-a0e4802b45a9510c1e3f7658fb3a80ba">” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty.</Substitution>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9" id="regulation-9" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-06b69509390eeae0dc3e938474f2f33b"/>
9
</Pnumber>
<P1para>
<Text>In regulation 7—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/a" id="regulation-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/a/i" id="regulation-9-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/a/ii" id="regulation-9-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (c) for “UK” substitute “NI”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/a/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/a/iii" id="regulation-9-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in subparagraph (d) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/b" id="regulation-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2)(a)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/b/i" id="regulation-9-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>after “export” for “,” substitute “or”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/b/ii" id="regulation-9-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>omit “or removal to the Isle of Man”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/9/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/9/c" id="regulation-9-c">
<Pnumber>
<Addition ChangeId="key-33179b44740598c532454cc3912567e8-1679328053144" CommentaryRef="key-33179b44740598c532454cc3912567e8">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-33179b44740598c532454cc3912567e8-1679328053144" CommentaryRef="key-33179b44740598c532454cc3912567e8">in paragraph (4) for “Article 10(6)” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-33179b44740598c532454cc3912567e8-1679328053144" CommentaryRef="key-33179b44740598c532454cc3912567e8">“Article 9(6)”</Addition>
</InlineAmendment>
<Addition ChangeId="key-33179b44740598c532454cc3912567e8-1679328053144" CommentaryRef="key-33179b44740598c532454cc3912567e8">.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/10" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/10" id="regulation-10" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-7e2863686cbaa97b4bd6715d6fe02c09"/>
10
</Pnumber>
<P1para>
<Text>Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/11" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/11" id="regulation-11" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-85800c0619588b53fff5028bae233033"/>
11
</Pnumber>
<P1para>
<Text>In regulation 8(1) for “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12" id="regulation-12" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">12</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">In regulation 9—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12/a" id="regulation-12-a">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (1) for “</Substitution>
<Term>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">the United Kingdom</Substitution>
</Term>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">” (in each place it occurs) substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12/b" id="regulation-12-b">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (1)(b)(ii)—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12/b/i" id="regulation-12-b-i">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">for “UK” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“NI”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12/b/ii" id="regulation-12-b-ii">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">for “Article 79 of Council Regulation 2913/92 EEC” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“Article 201 of the Union Customs Code Regulation”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12/c" id="regulation-12-c">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (3), for “Article 10(6)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“Article 9(6)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12A" id="regulation-12A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">12A</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">In regulation 11—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12A/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12A/a" id="regulation-12A-a">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">after “production”, in each place it occurs, insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“or processing”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12A/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12A/b" id="regulation-12A-b">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">after “producing”, insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“or processing”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12B" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12B" id="regulation-12B" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">12B</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">In regulation 12—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12B/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12B/a" id="regulation-12B-a">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (1), for “regulation 6(1)(d) (importation of excise goods that have not been produced or are not in free circulation in the EU)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“regulation 6(1)(d)(i) (importation of excise goods)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12B/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12B/b" id="regulation-12B-b">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (2), for “importation” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“entry, as referred to in regulation 6(1)(d)(ii) (irregular entry of excise goods),”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/12B/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/12B/c" id="regulation-12B-c">
<Pnumber>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">in paragraph (3), for “importation” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">“entry”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-5d887df0ccf9005875330c2390dae3ee-1679312148365" CommentaryRef="key-5d887df0ccf9005875330c2390dae3ee">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/13" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/13" id="regulation-13" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-f5d434c1e60f7b2df4a0101e79232dda"/>
13
</Pnumber>
<P1para>
<Text>Before regulation 13 in the heading for “another” substitute “an EU”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/14" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/14" id="regulation-14" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">14</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">In regulation 13, for paragraphs (1) to (3) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">13</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">Where excise goods already released for consumption in an EU Member State are moved to Northern Ireland to be delivered to Northern Ireland for a commercial purpose, the excise duty point is the time when the movement ends in accordance with regulation 3(3A).</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">Subject to paragraph (2A), the NI certified consignee is liable to pay the duty.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">2A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">In the case of failure to comply with the registration requirements in Part 4A of these Regulations, any person involved in the movement is jointly and severally liable to pay the duty.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">For the purposes of paragraph (1) excise goods are delivered for a commercial purpose if they are delivered to—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">a person other than a private individual; or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">a private individual (“</Substitution>
<Term>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">P</Substitution>
</Term>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">”), except in a case where—</Substitution>
</Text>
<P4>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">the excise goods are for P’s own use and were acquired in, and transported to Northern Ireland from, an EU Member State by P, or</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">P is the purchaser of the excise goods in a distance selling arrangement.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-c13b096bac386811b933b9fca048acf4-1679328165072" CommentaryRef="key-c13b096bac386811b933b9fca048acf4">.</Substitution>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/15" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/15" id="regulation-15" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-6f416b2df09a09c0c8129a2461e210bb"/>
15
</Pnumber>
<P1para>
<Text>In regulation 14(1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/15/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/15/a" id="regulation-15-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subparagraph (a) for “another” substitute “an EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/15/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/15/b" id="regulation-15-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subparagraph (b) for “the UK” substitute “Northern Ireland”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/16" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/16" id="regulation-16" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-68e7e1e47463163bdbcb1f5d44c1e5cf"/>
16
</Pnumber>
<P1para>
<Text>In regulation 15—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/16/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/16/a" id="regulation-16-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/16/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/16/b" id="regulation-16-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “another” substitute “an EU”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/17" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/17" id="regulation-17" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">17</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">In regulation 16(2) and (3)—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/17/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/17/a" id="regulation-17-a">
<Pnumber>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">for “the United Kingdom”, in each place it occurs, substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">“Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/17/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/17/b" id="regulation-17-b">
<Pnumber>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">for “vendor”, in each place it occurs, substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">“consignor”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-36514854be498dcf542587e280598944-1679328372509" CommentaryRef="key-36514854be498dcf542587e280598944">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18" id="regulation-18" RestrictStartDate="2024-10-01">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">18</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">In regulation 17—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/za" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/za" id="regulation-18-za">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">
<Addition ChangeId="key-35401f25e50818f0cfd81b04d6a9a5f3-1731940923826" CommentaryRef="key-35401f25e50818f0cfd81b04d6a9a5f3">za</Addition>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">
<Addition ChangeId="key-35401f25e50818f0cfd81b04d6a9a5f3-1731940923826" CommentaryRef="key-35401f25e50818f0cfd81b04d6a9a5f3">in paragraph (2)(a), for “in accordance with regulation 69(1)” substitute </Addition>
</Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">
<Addition ChangeId="key-35401f25e50818f0cfd81b04d6a9a5f3-1731940923826" CommentaryRef="key-35401f25e50818f0cfd81b04d6a9a5f3">“referred to in regulation 63C(1)(a)”</Addition>
</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">
<Addition ChangeId="key-35401f25e50818f0cfd81b04d6a9a5f3-1731940923826" CommentaryRef="key-35401f25e50818f0cfd81b04d6a9a5f3">;</Addition>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/a" id="regulation-18-a">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">in paragraph (2)(b)—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/a/i" id="regulation-18-a-i">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">for “the United Kingdom” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">“Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/a/ii" id="regulation-18-a-ii">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">for “vendor” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">“consignor”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/a/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/a/iii" id="regulation-18-a-iii">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">iii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">for “vendor’s” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">“consignor’s”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">;</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/b" id="regulation-18-b">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">in paragraph (5), for “article 38(4)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">“Article 46(4)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/18/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/c" id="regulation-18-c">
<Pnumber>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">at the end of paragraph (5) insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">“and includes an irregularity that is deemed to have occurred in accordance with regulation 85A(1)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-fa4ecb32607215d1ff429196bd3bcc12-1679328541386" CommentaryRef="key-fa4ecb32607215d1ff429196bd3bcc12">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19" id="regulation-19" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-6004e82aa114e35034b1244150172a20"/>
19
</Pnumber>
<P1para>
<Text>In regulation 19—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/za" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/za" id="regulation-19-za">
<Pnumber>
<Addition ChangeId="key-11ebddf4d9e26af6f3237b1c73f9e42a-1679328643315" CommentaryRef="key-11ebddf4d9e26af6f3237b1c73f9e42a">za</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-11ebddf4d9e26af6f3237b1c73f9e42a-1679328643315" CommentaryRef="key-11ebddf4d9e26af6f3237b1c73f9e42a">in paragraph (1) for “any of paragraphs (2) to (5)” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-11ebddf4d9e26af6f3237b1c73f9e42a-1679328643315" CommentaryRef="key-11ebddf4d9e26af6f3237b1c73f9e42a">“paragraph (2)”</Addition>
</InlineAmendment>
<Addition ChangeId="key-11ebddf4d9e26af6f3237b1c73f9e42a-1679328643315" CommentaryRef="key-11ebddf4d9e26af6f3237b1c73f9e42a">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/a" id="regulation-19-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/b" id="regulation-19-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>omit paragraphs (3) and (4);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/c" id="regulation-19-c">
<Pnumber>
<Substitution ChangeId="key-d4d13d0c5a5e770887bd196e221ee936-1679328661867" CommentaryRef="key-d4d13d0c5a5e770887bd196e221ee936">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d4d13d0c5a5e770887bd196e221ee936-1679328661867" CommentaryRef="key-d4d13d0c5a5e770887bd196e221ee936">omit paragraph (5);</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/d" id="regulation-19-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph (6)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/d/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/d/i" id="regulation-19-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/d/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/d/ii" id="regulation-19-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
omit
<Substitution ChangeId="key-77b82989e9624dd57494622b7223a3c7-1679328690495" CommentaryRef="key-77b82989e9624dd57494622b7223a3c7">subparagraphs (b) and (c)</Substitution>
;
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/d/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/d/iii" id="regulation-19-d-iii">
<Pnumber>
<CommentaryRef Ref="key-a1a22c9fc22eab78d31375cdde62172c"/>
iii
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/19/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/19/e" id="regulation-19-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
omit paragraph (7)(b)
<Addition ChangeId="key-62c08c72ef7695d110796dcd07344901-1679328737634" CommentaryRef="key-62c08c72ef7695d110796dcd07344901">and (c)</Addition>
.
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20" id="regulation-20" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">20</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">In regulation 21—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/a" id="regulation-20-a">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">in paragraph (1)—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/a/i" id="regulation-20-a-i">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">for “This regulation” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">“Subject to paragraph (1A), this regulation”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">;</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/a/ii" id="regulation-20-a-ii">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">in sub-paragraph (a) for both occurrences of “the United Kingdom” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">“Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">;</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/b" id="regulation-20-b">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">for paragraph (2) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">1A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">But this regulation does not apply if regulation 21A applies in relation to the same excise goods.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">A “</Substitution>
<Term>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">relevant event</Substitution>
</Term>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">” means—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">the total destruction or irretrievable loss, total or partial, of excise goods as a result of—</Substitution>
</Text>
<P4>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">unforeseeable circumstances;</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">force majeure; or</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">iii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">authorisation by the competent authorities of an EU Member State or the Commissioners; or</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">the partial loss of excise goods due to the nature of the goods.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/c" id="regulation-20-c">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">in paragraph (3)(b) for “another” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">“an EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20/d" id="regulation-20-d">
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">for paragraph (4) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">For the purposes of this regulation and regulation 21A goods are considered—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">totally destroyed or irretrievably lost; or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">partially lost;</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">when they are, or the relevant part is, rendered unusable as excise goods.</Substitution>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-835fec79303b98038321cede6d89a518-1679329123485" CommentaryRef="key-835fec79303b98038321cede6d89a518">.</Substitution>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/20A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/20A" id="regulation-20A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">20A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">After regulation 21 insert</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Partial losses due to the nature of goods</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">21A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">This regulation applies where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">there is a partial loss of excise goods due to the nature of those goods that—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">occurs in Northern Ireland; or</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">where it is not possible to determine where the event occurred, is detected in Northern Ireland; and</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">there is a common partial loss threshold in place for those excise goods.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Only the loss of an amount of excise goods which falls below the common partial loss threshold—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">in relation to goods under a duty suspension arrangement at the time of the loss, will not be considered as a release for consumption; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">in relation to goods already released for consumption in an EU Member State at the time of the loss, will not give rise to an excise duty point under regulation 16(1) or 17(1).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">In this regulation—</Addition>
</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5"></Addition>
<Term>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">common partial loss threshold</Addition>
</Term>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">” means—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">in relation to manufactured tobacco products, the common partial loss threshold established by Article 1 of Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">in relation to other excise goods, a partial loss threshold that is specified in a notice made under regulation 21B;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5"></Addition>
<Term>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">manufactured tobacco products</Addition>
</Term>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">” means products falling within the scope of Council </Addition>
<Citation URI="http://www.legislation.gov.uk/european/directive/2011/0064" id="c00007" Year="2011" Number="64" Class="EuropeanUnionDirective">
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Directive 2011/64/EU</Addition>
</Citation>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5"> of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">Specified partial loss threshold</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">21B</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">For the purposes of regulation 21A, the Commissioners must specify in a notice published by them a partial loss threshold for specified excise goods which corresponds with a common partial loss threshold established by a Commission delegated act made under Article 6(10) of the Directive in relation to the same excise goods.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">A notice under paragraph (1) must be made as soon as reasonably practicable after the Commission delegated act referred to in that paragraph has been published.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-db982af2c4ce2693d2c0444f4d964ef5-1679311181428" CommentaryRef="key-db982af2c4ce2693d2c0444f4d964ef5">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/21" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/21" id="regulation-21" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-1021c3ed67b604aea21ec08c093e8d1d"/>
21
</Pnumber>
<P1para>
<Text>In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/22" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/22" id="regulation-22" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-7ccb46c8e84ebf9607458f0d13b1db86"/>
22
</Pnumber>
<P1para>
<Text>In regulation 22—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/22/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/22/a" id="regulation-22-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/22/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/22/a/i" id="regulation-22-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/22/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/22/a/ii" id="regulation-22-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>after “Member State” insert “into Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/22/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/22/b" id="regulation-22-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for “UK” substitute “NI”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/23" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/23" id="regulation-23" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-89f3332e28afb0d7c726c56ab7a40571"/>
23
</Pnumber>
<P1para>
<Text>In regulation 23 for each occurrence of “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/24" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/24" id="regulation-24" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-095eaed50a3493d79a317a736435ddc4"/>
24
</Pnumber>
<P1para>
<Text>In regulation 24 for each occurrence of “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/25" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/25" id="regulation-25" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">25</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">In regulation 25 for “UK” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">“NI”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">.</Substitution>
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/25A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/25A" id="regulation-25A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">25A</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">In regulation 26—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/25A/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/25A/a" id="regulation-25A-a">
<Pnumber>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">for “UK” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">“NI”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/25A/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/25A/b" id="regulation-25A-b">
<Pnumber>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">for “neither hold nor” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">“not produce, process, hold or”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-65b7b65b31d3a982219ef5a9475de6b9-1679311244446" CommentaryRef="key-65b7b65b31d3a982219ef5a9475de6b9">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/26" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/26" id="regulation-26" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-7d600025dc3ec48ae896572a0b1da720"/>
26
</Pnumber>
<P1para>
<Text>In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/27" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/27" id="regulation-27" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-e06ccb87883fd1e18f98fc088fff9503"/>
27
</Pnumber>
<P1para>
<Text>In regulation 28 for each occurrence of “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/28" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/28" id="regulation-28" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-1db401bac8385de72197b010471dd3cb"/>
28
</Pnumber>
<P1para>
<Text>Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29" id="regulation-29" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-9fbca6c3df26c2635ca83c75b99dc4ae"/>
29
</Pnumber>
<P1para>
<Text>In regulation 30—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29/a" id="regulation-29-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29/a/i" id="regulation-29-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29/a/ii" id="regulation-29-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>after “free circulation” insert “in Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29/a/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29/a/iii" id="regulation-29-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
<CommentaryRef Ref="key-9f12c2cd40b1a07ea2cca1d3d449a89d"/>
... for “Article 79 of
<Citation URI="http://www.legislation.gov.uk/european/regulation/1992/2913" id="c00008" Class="EuropeanEconomicCommunityRegulation" Year="1992" Number="2913">Council Regulation 2913/92 EEC</Citation>
” substitute “
<Substitution ChangeId="key-92eaeeb2dae1f37fdcd617ad3137e547-1679329525518" CommentaryRef="key-92eaeeb2dae1f37fdcd617ad3137e547">Article 201 of the Union Customs Code Regulation</Substitution>
”;
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/29/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/29/b" id="regulation-29-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for “UK” substitute “NI”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/30" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/30" id="regulation-30" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-4493067bfeb06f7164b44212679918b9"/>
30
</Pnumber>
<P1para>
<Text>In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/30A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/30A" id="regulation-30A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">30A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">After regulation 33 insert</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<Part>
<Number>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">PART 4A</Addition>
</Number>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">NI CERTIFIED CONSIGNEES</Addition>
</Title>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Approval and Registration</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The Commissioners may approve—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">for the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to import excise goods from an EU Member State into Northern Ireland that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a private individual, other than a revenue trader, who occasionally receives excise goods that—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">have been released for consumption in an EU Member State, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">are imported into Northern Ireland to be delivered there for a commercial purpose.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">An approval under paragraph (1)(b) must be limited to—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a single movement of excise goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a specified quantity of excise goods received from a single certified consignor; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a specified period.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignee.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">For the purposes of determining whether excise goods are delivered to Northern Ireland for a commercial purpose, regulation 13(3) applies.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33B</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The Commissioners must provide every NI certified consignee with a certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">When a person ceases to be a NI certified consignee that person must immediately destroy the certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A NI certified consignee must give notice in writing to the Commissioners of any change in the information contained in the consignee’s certificate of registration within seven days of the change.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a NI certified consignee gives notice in accordance with paragraph (3); or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">without any such notice having been given it appears to the Commissioners that a consignee’s certificate of registration requires correction,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the Commissioners must, unless in the case of a revenue trader they revoke the consignee’s approval and registration in accordance with section 100G(5) of CEMA 1979, provide the consignee with a corrected certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignee with a corrected certificate of registration the consignee must, upon receiving that certificate, destroy the original certificate that required correction.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Certificates of Registration</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33C</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Every certificate of registration must contain the following particulars—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a unique reference number assigned to the NI certified consignee by the Commissioners;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignee;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the address of the NI certified consignee or, in the case of a revenue trader, the NI certified consignee’s place of business (including any postcode) in the United Kingdom;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">in the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Conditions, restrictions and requirements</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33D</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The approval and registration of NI certified consignees, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.</Addition>
</Text>
</P1para>
</P1>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33E</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A NI certified consignee (other than a temporary certified consignee) who has arranged the importation of excise goods from an EU Member State after release for consumption must comply with the following requirements—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">before the goods are dispatched to the NI certified consignee, provide a guarantee satisfactory to the Commissioners securing payment of the UK excise duty chargeable on those goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">in accordance with regulation 33F, account for and pay the duty due;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">consent to any checks enabling the Commissioners to satisfy themselves that the goods have been received and the duty has been paid; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">immediately after the goods have been received by the NI certified consignee, enter in a record the date of receipt of those goods and the quantity and description of those goods.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Accounting and payment</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33F</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A NI certified consignee (other than a temporary certified consignee) must each month make a return to the Commissioners on a form provided by them for the purpose or approved by them.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The NI certified consignee must declare in the return the duty due in the month to which the return relates.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The duty due is the duty the NI certified consignee is liable to pay by virtue of Part 2 of these Regulations.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The return must be made and, subject to any duty deferment arrangements, the duty due must be paid no later than the end of the fourth day immediately following the end of the month to which it relates.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">But if one of those days is not a business day the return and, subject to any duty deferment arrangements, payment of the duty due must be made no later than the end of the third consecutive business day following the end of the month to which it relates.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Temporary certified consignee</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33G</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">In respect of each consignment of excise goods imported by a temporary certified consignee, that consignee must—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">before the goods are dispatched —</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">supply such further particulars about the consignment as the Commissioners may require; and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">pay the UK excise duty chargeable on those goods or provide a guarantee satisfactory to the Commissioners securing payment of the duty;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">as soon as the goods are received—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">inform the Commissioners of the arrival of the goods; and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">pay any duty that has not been paid in such manner as the Commissioners may direct.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Part>
<Part>
<Number>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">PART 4B</Addition>
</Number>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">NI CERTIFIED CONSIGNORS</Addition>
</Title>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Approval and Registration</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33H</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The Commissioners may approve—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">for the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to export excise goods from Northern Ireland to an EU Member State that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a private individual, other than a revenue trader, who occasionally exports excise goods that—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">have been released for consumption in Northern Ireland, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">are moved to an EU Member State to be delivered there for a commercial purpose.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">An approval under paragraph (1)(b) must be limited to—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a single movement of excise goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a specified quantity of excise goods dispatched to a single certified consignee; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a specified period.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignor.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">For the purposes of determining whether excise goods are delivered to an EU Member State for a commercial purpose, Article 33(2) of the Directive applies.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33I</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The Commissioners must provide every NI certified consignor with a certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">When a person ceases to be a NI certified consignor that person must immediately destroy the certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A NI certified consignor must give notice in writing to the Commissioners of any change in the information contained in the consignor’s certificate of registration within seven days of the change.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a NI certified consignor gives notice in accordance with paragraph (3); or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">without any such notice having been given it appears to the Commissioners that a consignor’s certificate of registration requires correction,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the Commissioners must, unless in the case of a revenue trader they revoke the consignor’s approval and registration in accordance with regulation 100G(5) of CEMA 1979, provide the consignor with a corrected certificate of registration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignor with a corrected certificate of registration the consignor must, upon receiving that certificate, destroy the original certificate that required correction.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Certificates of Registration</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33J</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Every certificate of registration must contain the following particulars—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a unique reference number assigned to the NI certified consignor by the Commissioners;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignor;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">the address of the NI certified consignor, or in the case of a revenue trader, the NI certified consignor’s place of business (including any postcode) in the United Kingdom;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">in the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Conditions, restrictions and requirements</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33K</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">The approval and registration of NI certified consignors, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.</Addition>
</Text>
</P1para>
</P1>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33L</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">A NI certified consignor (other than a temporary certified consignor) who has arranged the exportation of excise goods to an EU Member State after release for consumption must comply with the following requirements—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">immediately after the goods have been received by the certified consignee enter in a record the date of receipt of those goods and the quantity and description of those goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">consent to any check enabling the Commissioners to satisfy themselves that the goods have been received.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">Temporary certified consignor</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">33M</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">In respect of each consignment of excise goods dispatched by a temporary certified consignor, that consignor must—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">before the goods are dispatched—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">supply such further particulars about the consignment as the Commissioners may require; and</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">as soon as the goods are received—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">inform the Commissioners of the arrival of the goods; and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">keep a record of the supply.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Part>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-b8002d1005c17f87a93edab8b2c1c0d9-1679311360037" CommentaryRef="key-b8002d1005c17f87a93edab8b2c1c0d9">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/31" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/31" id="regulation-31" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-62d199c50277720ca1d8f1f5c4f0ee7a"/>
31
</Pnumber>
<P1para>
<Text>In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32" id="regulation-32" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-5e790d674f98df883eff3d43bce8d274"/>
32
</Pnumber>
<P1para>
<Text>In regulation 35—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/a" id="regulation-32-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for each occurrence of “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/b" id="regulation-32-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/c" id="regulation-32-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (a)(iv)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/c/i" id="regulation-32-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/c/ii" id="regulation-32-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “from another” substitute “from an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/c/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/c/iii" id="regulation-32-c-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>for “to the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/ca" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/ca" id="regulation-32-ca">
<Pnumber>
<Addition ChangeId="key-dd24b35928923268363edbb10893c53b-1679329782179" CommentaryRef="key-dd24b35928923268363edbb10893c53b">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-dd24b35928923268363edbb10893c53b-1679329782179" CommentaryRef="key-dd24b35928923268363edbb10893c53b">after paragraph (a)(iv) insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P4 id="p00130">
<Pnumber>
<Addition ChangeId="key-dd24b35928923268363edbb10893c53b-1679329782179" CommentaryRef="key-dd24b35928923268363edbb10893c53b">v</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dd24b35928923268363edbb10893c53b-1679329782179" CommentaryRef="key-dd24b35928923268363edbb10893c53b">a customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, in relation to those goods;</Addition>
</Text>
</P4para>
</P4>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-dd24b35928923268363edbb10893c53b-1679329782179" CommentaryRef="key-dd24b35928923268363edbb10893c53b">;</Addition>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/d" id="regulation-32-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph (b) for “another” substitute “an EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/32/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/32/e" id="regulation-32-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
in paragraph (c) for both occurrences of “UK” substitute “
<Substitution ChangeId="key-b7c4f8e4d64ee79254da9adf1fca35a2-1679329812268" CommentaryRef="key-b7c4f8e4d64ee79254da9adf1fca35a2">NI</Substitution>
”.
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/33" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/33" id="regulation-33" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-733de8a372d74486bacca06803336c57"/>
33
</Pnumber>
<P1para>
<Text>In regulation 36—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/33/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/33/a" id="regulation-33-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “UK” substitute “NI”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/33/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/33/b" id="regulation-33-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “the United Kingdom” substitute “Northern Ireland”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/34" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/34" id="regulation-34" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-ad365ae754bec949c19fe2ae53abe007"/>
34
</Pnumber>
<P1para>
<Text>In regulation 37—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/34/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/34/a" id="regulation-34-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/34/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/34/b" id="regulation-34-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/34/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/34/c" id="regulation-34-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (b) for “UK” substitute “NI”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35" id="regulation-35" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-0bd1a34a3b0502005f220cee621d91f0"/>
35
</Pnumber>
<P1para>
<Text>In regulation 39(1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35/a" id="regulation-35-a">
<Pnumber>
<CommentaryRef Ref="key-77cf071d2337d8b48571cc30445cde9d"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35/aa" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35/aa" id="regulation-35-aa">
<Pnumber>
<Addition ChangeId="key-5198b380f868e1304029d4a656c227de-1679330054139" CommentaryRef="key-5198b380f868e1304029d4a656c227de">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-5198b380f868e1304029d4a656c227de-1679330054139" CommentaryRef="key-5198b380f868e1304029d4a656c227de">for the words from “Except for movements” to “specify in a notice” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-5198b380f868e1304029d4a656c227de-1679330054139" CommentaryRef="key-5198b380f868e1304029d4a656c227de">“Subject to paragraphs (1A) and (1B)”</Addition>
</InlineAmendment>
<Addition ChangeId="key-5198b380f868e1304029d4a656c227de-1679330054139" CommentaryRef="key-5198b380f868e1304029d4a656c227de">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35/b" id="regulation-35-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subparagraph (a) insert “NI” before “registered consignor”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35/c" id="regulation-35-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for subparagraph (b) substitute—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35/d" id="regulation-35-d">
<Pnumber>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">at the end of paragraph (1) insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-e49ad56090d23b044a884435235d862b-1679330077762" CommentaryRef="key-e49ad56090d23b044a884435235d862b">.</Addition>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/35A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/35A" id="regulation-35A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">35A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">After regulation 39 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">Movement conditions: verification against customs formalities</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">39A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">Except in cases referred to in paragraph (2), excise goods must not be moved from a place of importation under a duty suspension arrangement unless the declarant, or any person directly or indirectly involved in the accomplishment of customs formalities relating to those goods in accordance with Article 15 of the Union Customs Code Regulation, provides the Commissioners with—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">the unique excise number under point (a) of Article 19(2) of Council Regulation (EU) No 389/2012 identifying the registered consignor for the movement of those goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">the unique excise number under point (a) of Article 19(2) of Regulation (EU) No 389/2012 identifying the consignee to whom those goods are dispatched; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">where requested by the Commissioners, evidence that those imported goods are intended to be dispatched from Northern Ireland to an EU Member State.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">The cases referred to in paragraph (1) are—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">those where importation takes place inside a tax warehouse, or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">any case which the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">Information referred to in paragraph (1) must be provided in such manner, and in the case of paragraph (1)(c) at such time, as the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">In paragraph (2) “</Addition>
<Term>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">importation</Addition>
</Term>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-40b5b2c7078a723ff4d55eeb3bbecd18-1679311478216" CommentaryRef="key-40b5b2c7078a723ff4d55eeb3bbecd18">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/36" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/36" id="regulation-36" RestrictStartDate="2024-10-01">
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">36</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">For regulation 40 substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">40</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">Subject to </Substitution>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">
<Substitution ChangeId="key-29a35148ecfc077c43491afa3dd8ac6d-1731943112952" CommentaryRef="key-29a35148ecfc077c43491afa3dd8ac6d">paragraphs (2) and (3)</Substitution>
</Substitution>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c"> , this Part applies to the movement of excise goods dispatched to an EU Member State—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">from a tax warehouse in Northern Ireland; or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">by a NI registered consignor,</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
<P1para>
<Text Hanging="indented">
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">under duty suspension arrangements.</Substitution>
</Text>
<P2>
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">Regulation 42A also applies to the movement of excise goods dispatched from Northern Ireland where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447. </Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">
<Addition ChangeId="key-4b47776d5a3533281797100f429ca1f8-1731943810342" CommentaryRef="key-4b47776d5a3533281797100f429ca1f8">3</Addition>
</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">
<Addition ChangeId="key-4b47776d5a3533281797100f429ca1f8-1731943810342" CommentaryRef="key-4b47776d5a3533281797100f429ca1f8">Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing </Addition>
</Substitution>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2447" id="c00002" Year="2015" Number="2447" Class="EuropeanUnionRegulation">
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">
<Addition ChangeId="key-4b47776d5a3533281797100f429ca1f8-1731943810342" CommentaryRef="key-4b47776d5a3533281797100f429ca1f8">Regulation (EU) 2015/2447</Addition>
</Substitution>
</Citation>
<Substitution ChangeId="key-1cd929b8774ae6f1c38c274709a20c6c-1679330395421" CommentaryRef="key-1cd929b8774ae6f1c38c274709a20c6c">
<Addition ChangeId="key-4b47776d5a3533281797100f429ca1f8-1731943810342" CommentaryRef="key-4b47776d5a3533281797100f429ca1f8">. </Addition>
</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
<AppendText/>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/37" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37" id="regulation-37" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-10-01">
<Pnumber>
<CommentaryRef Ref="key-e3120e92470a3bfd0e8961ac3ec5feee"/>
37
</Pnumber>
<P1para>
<Text>In regulation 41—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/37/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/a" id="regulation-37-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraphs (2), (4)
<Substitution ChangeId="key-d65e47f6ff8a0ddd6ba516e88f13a339-1679330519128" CommentaryRef="key-d65e47f6ff8a0ddd6ba516e88f13a339">, (5) and (6)</Substitution>
before “computerised system” in each place it occurs insert “EU”;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/37/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/b" id="regulation-37-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in
<Substitution ChangeId="key-44c43ac4b2da73ccbd306ad6b3f950cf-1731944468701" CommentaryRef="key-44c43ac4b2da73ccbd306ad6b3f950cf">paragraph (6)</Substitution>
for “another” substitute “an EU”;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/37/ba" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/ba" id="regulation-37-ba">
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">ba</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">for paragraph (7) substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">In a case where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation</Addition>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">, at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2447" id="c00003" Year="2015" Number="2447" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">Regulation (EU) 2015/2447</Addition>
</Citation>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">the goods are dispatched to—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">a place from where they will leave the territory of the EU or Northern Ireland, or</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">the customs office of exit</Addition>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">, where provided for in Article 329(5) of Implementing </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2447" id="c00004" Year="2015" Number="2447" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">Regulation (EU) 2015/2447</Addition>
</Citation>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">, which is at the same time the customs office of departure for the external transit procedure</Addition>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">, where provided for in Article 189(4) of Delegated </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2446" id="c00005" Year="2015" Number="2446" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">Regulation (EU) 2015/2446</Addition>
</Citation>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.</Addition>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-fedbb6e29a963a4f9662f12fb0a2e55c-1731944578150" CommentaryRef="key-fedbb6e29a963a4f9662f12fb0a2e55c">;</Addition>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/37/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/c" id="regulation-37-c">
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">for paragraphs (8) and (9) substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">The consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique administrative reference code.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">9</Addition>
</Pnumber>
<P2para>
<Text>
<Character Name="NonBreakingSpace"/>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">The person accompanying the goods, the transporter or the carrier must, on request, provide the unique administrative reference code mentioned in paragraph (8) to the competent authorities of an EU Member State during the course of the movement.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">10</Addition>
</Pnumber>
<P2para>
<Text>
<Character Name="NonBreakingSpace"/>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">Where requested by the competent authorities of an EU Member State, the person accompanying the goods, the transporter or the carrier, must make one of the following documents available for presentation during the course of the movement—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">a printed version of the electronic administrative document; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">any other commercial document on which the unique administrative reference code is clearly stated.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-022c346aee1d060b9830209b782c2e97-1679330545681" CommentaryRef="key-022c346aee1d060b9830209b782c2e97">.</Addition>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38" id="regulation-38" RestrictStartDate="2024-10-01">
<Pnumber>
<CommentaryRef Ref="key-dcd090feb995dc275a3b15de216e647f"/>
38
</Pnumber>
<P1para>
<Text>In regulation 42—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/a" id="regulation-38-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraphs (1) and (3) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/aa" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/aa" id="regulation-38-aa">
<Pnumber>
<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">in paragraph (2) for “the requirements of Article 4(1)” to the end substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">“the EU requirements”</Addition>
</InlineAmendment>
<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b" id="regulation-38-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (4)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/i" id="regulation-38-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (b) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/ii" id="regulation-38-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (c) after “the EU” insert “or Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b/iia" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iia" id="regulation-38-b-iia">
<Pnumber>
<Addition ChangeId="key-82e5c2be0cdd68422735fa7c4761220c-1731945845061" CommentaryRef="key-82e5c2be0cdd68422735fa7c4761220c">iia</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-82e5c2be0cdd68422735fa7c4761220c-1731945845061" CommentaryRef="key-82e5c2be0cdd68422735fa7c4761220c">omit the “or” after subparagraph (c);</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iii" id="regulation-38-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in subparagraph (d) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/b/iv" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iv" id="regulation-38-b-iv">
<Pnumber>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">after subparagraph (d) insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P1para>
<Text>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">or</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">the customs office of exit, where provided for in Article 329(5) of Implementing </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2447" id="c00006" Year="2015" Number="2447" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">Regulation (EU) 2015/2447</Addition>
</Citation>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2446" id="c00007" Year="2015" Number="2446" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">Regulation (EU) 2015/2446</Addition>
</Citation>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">;</Addition>
</AppendText>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/c" id="regulation-38-c">
<Pnumber>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">in paragraph (5) for “the requirements of Article 5(1)” to the end substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">“the EU requirements”</Addition>
</InlineAmendment>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/d" id="regulation-38-d">
<Pnumber>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">omit paragraph (6).</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38A" id="regulation-38A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">38A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">After regulation 42 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">Verification of electronic administrative documents and export declarations</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">42A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v), a declarant must, when making an export declaration in Northern Ireland in relation to those goods, provide the Commissioners with the unique administrative reference code that has been assigned to those goods.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">The unique administrative reference code referred to in paragraph (1) must be provided in such manner as the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">The Commissioners must verify, before the release for export of the goods, whether the data in the electronic administrative document relating to those goods corresponds to the data contained in the export declaration.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">Where there are any inconsistencies between the electronic administrative document and the export declaration, the Commissioners must notify the competent authorities in the EU Member State of dispatch of that fact using the EU computerised system.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">Subject to paragraph (6), in cases where excise goods will not be exported from Northern Ireland to a destination outside of the territory of the EU, the Commissioners must, using the EU computerised system, notify the competent authorities in the EU Member State of dispatch as soon as the Commissioners become aware of that fact.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">The requirement to use the EU computerised system only applies to notifications required to be made on or after 14th February 2024.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">Where the Commissioners receive notification from an EU Member State that excise goods dispatched from Northern Ireland will not be exported from that State to a destination outside of the territory of the EU, the Commissioners must notify the consignor that dispatched those goods without delay.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">The consignor must, on receipt of the notification referred to in paragraph (7), cancel the electronic administrative document as provided for in regulation 42(1) or change the destination of the goods as provided for in regulation 42(3), as appropriate.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">If the Commissioners receive a fallback notification they must send it to the consignor or keep it available for the consignor.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">In this regulation and regulation 48, “</Addition>
<Term>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">fallback notification</Addition>
</Term>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">” means a document containing the same data as required in relation to a notification under paragraph (5) which certifies that the goods will not be exported from Northern Ireland to a destination outside of the territory of the EU</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-531db4d4fb082d5599efefc880c730b8-1679311559147" CommentaryRef="key-531db4d4fb082d5599efefc880c730b8">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/39" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/39" id="regulation-39" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-61240742cd7a3130d5eb47b68cfd029c"/>
39
</Pnumber>
<P1para>
<Text>In regulation 43—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/39/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/39/a" id="regulation-39-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/39/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/39/b" id="regulation-39-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (b) for “UK” substitute “NI”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/39/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/39/c" id="regulation-39-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the words following paragraph (b) for “another” substitute “an EU”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/40" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/40" id="regulation-40" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-df4380006c8f04bcd4ab0fecd32fd7c4"/>
40
</Pnumber>
<P1para>
<Text>In regulation 44—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/40/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/40/a" id="regulation-40-a">
<Pnumber>
<Substitution ChangeId="key-c7620896cbb5cc17dae45908f3a8ef99-1679331096998" CommentaryRef="key-c7620896cbb5cc17dae45908f3a8ef99">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c7620896cbb5cc17dae45908f3a8ef99-1679331096998" CommentaryRef="key-c7620896cbb5cc17dae45908f3a8ef99">for paragraph (1) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-c7620896cbb5cc17dae45908f3a8ef99-1679331096998" CommentaryRef="key-c7620896cbb5cc17dae45908f3a8ef99">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c7620896cbb5cc17dae45908f3a8ef99-1679331096998" CommentaryRef="key-c7620896cbb5cc17dae45908f3a8ef99">This regulation applies to the export from Northern Ireland of energy products by sea, other than in cases where those products are moved in accordance with regulation 35(a)(iii) or (v).</Substitution>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-c7620896cbb5cc17dae45908f3a8ef99-1679331096998" CommentaryRef="key-c7620896cbb5cc17dae45908f3a8ef99">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/40/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/40/b" id="regulation-40-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (3)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/40/b/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/40/b/i" id="regulation-40-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>after “the territory of the EU” insert “or Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/40/b/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/40/b/ii" id="regulation-40-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>before “computerised system” insert “EU”.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41" id="regulation-41" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-2e93e68bd36e8d8b58db3d10d6ca5b07"/>
41
</Pnumber>
<P1para>
<Text>In regulation 45—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/a" id="regulation-41-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>omit paragraph (1);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/b" id="regulation-41-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for “another” substitute “an EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/c" id="regulation-41-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (3)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/c/i" id="regulation-41-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (b) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/c/ii" id="regulation-41-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (c) insert “EU” before “computerised system”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/d" id="regulation-41-d">
<Pnumber>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">in paragraph (4) for “the requirements of Article 6(1)” to the end, substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">“the EU requirements”</Addition>
</InlineAmendment>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/41/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/41/e" id="regulation-41-e">
<Pnumber>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7423f8e9b0b2d0d4706b042db6c99a03-1679331206839" CommentaryRef="key-7423f8e9b0b2d0d4706b042db6c99a03">omit paragraph (5).</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/42" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/42" id="regulation-42" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-b323bd847de65f95c9cbd1945a4bf001"/>
42
</Pnumber>
<P1para>
<Text>Before regulation 46 in the heading “report of export from territory of the EU” insert “or Northern Ireland” at the end.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/43" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/43" id="regulation-43" RestrictStartDate="2024-10-01">
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">43</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">For regulation 46 substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">Report of export from territory of the EU or Northern Ireland</Substitution>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">46</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements using the EU computerised system.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">7</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-97db0e118568363fca2807e304769233-1731946810537" CommentaryRef="key-97db0e118568363fca2807e304769233">.</Substitution>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/44" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/44" RestrictStartDate="2024-10-01" id="regulation-44">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">44</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">For regulation 47 substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">47</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">This regulation applies where—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">an export declaration is lodged in an EU Member State in relation to excise goods, and</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">the goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">When the Commissioners receive a report of export relating to the goods, they must send it to the consignor of the goods using the EU computerised system.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-68ba175c511647889d0da057c3e7fbfa-1731955093447" CommentaryRef="key-68ba175c511647889d0da057c3e7fbfa">.</Substitution>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/45" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/45" RestrictStartDate="2024-10-01" id="regulation-45">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">45</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">For regulation 48 substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">Report of export from territory of the EU or Northern Ireland when EU computerised system unavailable</Substitution>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">48</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">Where, due to the unavailability of the EU computerised system—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a report of export in relation to excise goods cannot be completed in accordance with regulation 46(3) (report of export from territory of the EU or Northern Ireland), or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a notification in relation to excise goods cannot be given in accordance with regulation 42A(5) (verification of electronic administrative documents and export declarations),</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
<P1para>
<Text Hanging="indented">
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">the Commissioners must comply with paragraphs (2) to (6) of this regulation.</Substitution>
</Text>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">When they receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, the Commissioners must carry out a verification of the data resulting from that information.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">The Commissioners must, except in cases which they consider are duly justified, send a fallback report of export</Substitution>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8"> that complies with the EU requirements, or a fallback notification</Substitution>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">, to the competent authorities in the EU Member State of dispatch.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">As soon as the EU computerised system is restored, or the draft electronic document is submitted by the consignor of the goods in respect of those excise goods, the Commissioners must complete—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a report of export that complies with the EU requirements, or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a notification in accordance with regulation 42A(5).</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">Where a report of export has been completed under paragraph (4)(a), the Commissioners must use the EU computerised system to send the report to—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">the consignor of the goods, where regulation 46(5) applies to the excise goods, or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">the competent authorities in the EU Member State of dispatch, where regulation 46(7) applies to the excise goods.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">Where regulation 47 applies to the excise goods, if the Commissioners receive a fallback report of export, they must—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">send a copy of that report to the consignor of the goods using the EU computerised system if requested to do so by the consignor, or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">keep a copy available for the consignor of the goods.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-44b18ed397212a892faae9635881bcd8-1731955822917" CommentaryRef="key-44b18ed397212a892faae9635881bcd8">.</Substitution>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/45A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/45A" RestrictStartDate="2024-10-01" id="regulation-45A">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">45A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">After regulation 48 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">Report of export from territory of the EU or Northern Ireland – supplementary provision</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">48A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">For the purposes of regulations 46, 47 and 48, a report of export constitutes proof that the movement of the excise goods referred to in the report has ended.</Addition>
</Text>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-b30ccb99f67d2afa87e6e79669055fcb-1731933950430" CommentaryRef="key-b30ccb99f67d2afa87e6e79669055fcb">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46" id="regulation-46" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-71878dca6d33b2e3b86cde6e3821fba1"/>
46
</Pnumber>
<P1para>
<Text>In regulation 49—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46/a" id="regulation-46-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46/a/i" id="regulation-46-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>after “dispatched” insert “from Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46/a/ii" id="regulation-46-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “another” substitute “an EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46/b" id="regulation-46-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/46/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/46/c" id="regulation-46-c">
<Pnumber>
<Substitution ChangeId="key-7aa20257f826201bbe7ffe0afe200d91-1679331715666" CommentaryRef="key-7aa20257f826201bbe7ffe0afe200d91">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-7aa20257f826201bbe7ffe0afe200d91-1679331715666" CommentaryRef="key-7aa20257f826201bbe7ffe0afe200d91">omit paragraphs (4) and (6).</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47" id="regulation-47" RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-ae56ad7acb2f52f8352232f4747b37f1"/>
47
</Pnumber>
<P1para>
<Text>In regulation 50—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/a" id="regulation-47-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the heading insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/b" id="regulation-47-b">
<Pnumber>
<Substitution ChangeId="key-8f3537e75854c65f52129206468c2dec-1679331850028" CommentaryRef="key-8f3537e75854c65f52129206468c2dec">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-8f3537e75854c65f52129206468c2dec-1679331850028" CommentaryRef="key-8f3537e75854c65f52129206468c2dec">for paragraph (1) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-8f3537e75854c65f52129206468c2dec-1679331850028" CommentaryRef="key-8f3537e75854c65f52129206468c2dec">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-8f3537e75854c65f52129206468c2dec-1679331850028" CommentaryRef="key-8f3537e75854c65f52129206468c2dec">This regulation and regulation 51 apply when the EU computerised system is unavailable.</Substitution>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-8f3537e75854c65f52129206468c2dec-1679331850028" CommentaryRef="key-8f3537e75854c65f52129206468c2dec">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/c" id="regulation-47-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/c/i" id="regulation-47-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/c/ii" id="regulation-47-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “another” substitute “an EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/d" id="regulation-47-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph (4) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/47/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/47/e" id="regulation-47-e">
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">after paragraph (8) insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">the consignor must provide a copy of the fallback accompanying document to the declarant; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">the declarant must provide to the competent authorities of the Member State of export—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">the unique identifier of the fallback accompanying document.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-c8f2cf0c9e97ad09dd58410d8a2f777c-1679331871100" CommentaryRef="key-c8f2cf0c9e97ad09dd58410d8a2f777c">.</Addition>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/48" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/48" id="regulation-48" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-375dbb0dec6c8b851c9f49723af4a816"/>
48
</Pnumber>
<P1para>
<Text>Before regulation 51 in the heading insert “EU” before “computerised system”</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49" id="regulation-49" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">49</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">In regulation 51—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49/a" id="regulation-49-a">
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">for paragraph (1) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">If a consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 42, but the EU computerised system is unavailable, the consignor must notify the Commissioners of the new destination.</Substitution>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49/b" id="regulation-49-b">
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">in paragraphs (2) and (4) insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">“EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada"> before </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">“computerised system”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada"> in each place it occurs;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49/c" id="regulation-49-c">
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">for paragraph (5) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">Where paragraph (1) or (3) applies, the consignor must comply with the EU requirements.</Substitution>
</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49/d" id="regulation-49-d">
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">omit paragraphs (6) and (7).</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/49A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/49A" id="regulation-49A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">49A</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">After regulation 51 insert—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">Alternative proof of the end of a movement of excise goods under duty suspension arrangement</Substitution>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">51A</Substitution>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">This regulation applies where—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a report of export referred to in regulation 46(4); or</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a report of receipt referred to in regulation 49(2);</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">required in relation to a movement of excise goods has not been received by the Commissioners.</Substitution>
</Text>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">The Commissioners—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">must accept an item listed in paragraphs (3) and (4)(a), as the case may be; and</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">may take account of, and accept, any combination of the items listed in paragraph (4)(b);</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">as alternative proof that the movement of excise goods has ended.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">In the case of excise goods moved in accordance with regulation 35(a)(i), (ii) and (iv) and (b) and regulation 36, the item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State of destination, based on appropriate evidence, that the excise goods have reached their destination.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">In the case of excise goods moved in accordance with regulation 35(a)(iii) and (v)—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">the item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the EU, or certifying that the excise goods have been placed under the external transit procedure;</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">the items referred to in paragraph (2)(b) are—</Substitution>
</Text>
<P4>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a delivery note;</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a document signed or authenticated by the economic operator who has taken the excise goods out of the territory of the EU certifying the exit of the goods;</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">iii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">a document in which the customs authority of an EU Member State or another country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country;</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">iv</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">records of goods supplied to ships, aircraft or offshore installations kept by economic operators;</Substitution>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">v</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">other evidence which the Commissioners may specify in a notice published by them.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">Where the Commissioners accept an item of alternative proof, the Commissioners must end the movement using the EU computerised system.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">In paragraph (3) “</Substitution>
<Term>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">appropriate evidence</Substitution>
</Term>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">” includes a fallback accompanying document relating to the movement of excise goods.</Substitution>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">7</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">In paragraph (4)(b)(ii) and (iv) “</Substitution>
<Term>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">economic operator</Substitution>
</Term>
<Substitution ChangeId="key-4f6c55a077c91e8a89d6423227442ada-1679311652409" CommentaryRef="key-4f6c55a077c91e8a89d6423227442ada">” has the meaning given in Article 5(5) of the Union Customs Code Regulation.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50" id="regulation-50" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-4fd3bcf4949be05cb0d07f4a92f692e0"/>
50
</Pnumber>
<P1para>
<Text>In regulation 52—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50/a" id="regulation-50-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50/a/i" id="regulation-50-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50/a/ii" id="regulation-50-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50/b" id="regulation-50-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>omit paragraph (2).</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/50A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/50A" id="regulation-50A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">50A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">In regulation 53, for paragraphs (2) and (3) substitute—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">Where the Commissioners receive an electronic administrative document from an EU Member State, the Commissioners must, using the EU computerised system, send the electronic administrative document to the consignee where the consignee is an authorised warehouse keeper or an NI registered consignee.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">The person accompanying the goods, or where there is no person accompanying the goods, the transporter or the carrier, must, on request, produce or caused to be produced to the Commissioners any of the following—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">the unique administrative reference code relating to those goods; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">in circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic administrative document, the fallback accompanying document or any other commercial document on which the unique administrative reference code is clearly stated.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-e2831b7c6a0711f38fa62355ab548791-1679311805972" CommentaryRef="key-e2831b7c6a0711f38fa62355ab548791">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/51" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/51" id="regulation-51" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-7c0312c571588d9fb1658c003cbadf62"/>
51
</Pnumber>
<P1para>
<Text>In regulation 54—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/51/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/51/a" id="regulation-51-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraphs (1), (4) and (5) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/51/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/51/b" id="regulation-51-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (5)(c) insert “EU” before “Member State”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/52" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/52" id="regulation-52" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-1321508d0b8a1904e96e6a33f59fc2a9"/>
52
</Pnumber>
<P1para>
<Text>In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/52/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/52/a" id="regulation-52-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/52/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/52/b" id="regulation-52-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) insert “EU” before “Member State”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/53" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/53" id="regulation-53" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-e86bf4e60d10abf946ffee82329800fa"/>
53
</Pnumber>
<P1para>
<Text>After regulation 55 insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<Part>
<Number>
PART
<Character Name="NonBreakingSpace"/>
A8
</Number>
<P1>
<Pnumber PuncAfter=".">55A</Pnumber>
<P1para>
<Text>For the avoidance of doubt Parts 8 and 9 of the UK HMDP Regulations apply in Northern Ireland in the same manner as those Regulations apply in the rest of the United Kingdom.</Text>
</P1para>
</P1>
</Part>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/54" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/54" id="regulation-54" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-23ab789aa220fcffc069e6ccb357a68c"/>
54
</Pnumber>
<P1para>
<Text>Omit Parts 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) and 9 (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements).</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/54A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/54A" id="regulation-54A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">54A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Before Part 10 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<Part>
<Number>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">PART 9A</Addition>
</Number>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">HOLDING AND MOVEMENT OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition>
</Title>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Moving excise goods after release for consumption</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63B</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This Part applies to movements of excise goods which are—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">imported into Northern Ireland after release for consumption in an EU Member State; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">exported to an EU Member State after release for consumption in Northern Ireland.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Such movements must be from a certified consignor to a certified consignee.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Movement conditions</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63C</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Excise goods released for consumption may not be moved unless—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the risks inherent in the movement are covered by an approved guarantee provided by the certified consignee or any other person the Commissioners may allow in accordance with paragraph (2) which secures such amount of the duty chargeable on the goods as the Commissioners may require; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the applicable procedures in Part 9B or 9C of these Regulations are complied with.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Subject to such conditions as the Commissioners may specify in a notice published by them, the Commissioners may allow the guarantee referred to in paragraph (1)(a) to be provided by—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the transporter or carrier of the excise goods;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the owner of the excise goods; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the certified consignor of the excise goods.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">In paragraph (1)(a) “</Addition>
<Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">approved</Addition>
</Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">” means approved by the Commissioners.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
<Part>
<Number>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">PART 9B</Addition>
</Number>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition>
</Title>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Application of Part 9B</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63D</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Subject to paragraph (2), this Part applies to movements of excise goods which have been released for consumption in Northern Ireland and are exported to an EU Member State by an NI certified consignor.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This Part does not apply—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">to excise goods exported under a NI distance selling arrangement;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">in any case to which Part VII of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 apply;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">to excise goods exported by a person for that person’s own use.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">In paragraph (2), “</Addition>
<Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">NI distance selling arrangement</Addition>
</Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">” means an arrangement where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a person (“the NI consignor”) in Northern Ireland sells or agrees to sell excise goods that have been released for consumption in Northern Ireland to a person (“</Addition>
<Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the purchaser</Addition>
</Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">”) in an EU Member State;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">those goods are dispatched by or to the order of the NI consignor to the purchaser or a person nominated by the purchaser and consigned to an address in an EU Member State;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">those goods will be charged with the EU Member State’s duty on their importation into that State; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the purchaser is not an authorised warehousekeeper or a registered consignee or certified consignee.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for exports of excise goods after release for consumption</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63E</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Subject to regulation 63H, a movement of excise goods to which this Part applies must take place under cover of an electronic simplified administrative document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This requirement also applies to excise goods exported to an EU Member State in the course of a movement to an ultimate destination within Northern Ireland.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Before the excise goods are dispatched, the NI certified consignor must complete a draft electronic simplified administrative document that complies with the EU requirements and send it to the Commissioners using the EU computerised system.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The Commissioners must carry out an electronic verification of the data in the draft electronic simplified administrative document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where the data in the document are invalid, the Commissioners must, using the EU computerised system, inform the consignor of that fact without delay.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where the data in the document are valid, the Commissioners must assign to the document a unique simplified administrative reference code and, using the EU computerised system, inform the consignor of that code.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The Commissioners must send the electronic simplified administrative document to the competent authorities of the EU Member State of destination without delay.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The NI certified consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique simplified administrative reference code.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The person accompanying the goods, the transporter or the carrier must, on request, provide that code to the Commissioners or the competent authorities of an EU Member State during the course of the movement.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63F</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">During the course of a movement the NI certified consignor may, using the EU computerised system, amend the destination shown on the electronic simplified administrative document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">A destination may only be amended if the new destination is—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">another place of delivery in the same EU Member State operated by the same certified consignee, or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the place of dispatch.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">A NI certified consignor wishing to amend the destination must comply with the EU requirements.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods exported after release for consumption</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63G</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This regulation applies where excise goods have been dispatched to a certified consignee in an EU Member State.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">When the Commissioners receive a report of receipt they must send it to the NI certified consignor using the EU computerised system.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">A report of receipt constitutes proof that—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the movement of the excise goods referred to in the report has ended, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the certified consignee has fulfilled all the necessary formalities and has, if applicable, made any payments of excise duty due to the EU Member State of destination.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">In cases where a report of receipt has not been received, the Commissioners may accept an endorsement by the competent authorities of the EU Member State of destination, based on appropriate evidence, that the goods have been delivered to the certified consignee.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">If the Commissioners accept an endorsement mentioned in paragraph (4), the endorsement is alternative proof that—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the movement of the excise goods referred to in the endorsement has ended, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the certified consignee has fulfilled all the necessary formalities and has, if applicable, made any payments of excise duty due to the EU Member State of destination.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">If the Commissioners receive a fallback report of receipt they must send it to the NI certified consignor or keep it available for them.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">In paragraph (4), “</Addition>
<Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">appropriate evidence</Addition>
</Term>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">” means the fallback report of receipt relating to the movement of excise goods.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Procedure for exports of excise goods after release for consumption when EU computerised system unavailable</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63H</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This regulation and regulation 63I apply when the EU computerised system is unavailable.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Excise goods may only be dispatched from a NI certified consignor to an EU Member State if—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the NI certified consignor notifies the Commissioners before the goods are dispatched; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the goods are accompanied by a fallback simplified accompanying document that complies with the EU requirements.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Before the goods are dispatched the Commissioners may require the NI certified consignor to—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">provide a copy of the fallback simplified accompanying document;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">verify the data contained in that document; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">provide information on the reasons for the unavailability of the EU computerised system (if the consignor is responsible for that unavailability).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">As soon as the EU computerised system is restored the NI certified consignor must, in accordance with regulation 63E(3), complete a draft electronic simplified administrative document and send it to the Commissioners.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The Commissioners must, in accordance with regulation 63E(4), carry out a verification of the data in the document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">If the data are valid, regulation 63E(6) to (9) apply and the electronic administrative document replaces the fallback simplified accompanying document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">If the data are invalid, the movement is treated as taking place under cover of the fallback simplified accompanying document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The NI certified consignor must keep a copy of the fallback simplified accompanying document.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63I</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">If an NI certified consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 63F, but the EU computerised system is unavailable, the NI certified consignor must notify the Commissioners of the new destination.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">As soon as the EU computerised system is restored, the NI certified consignor must notify the Commissioners of the new destination using the EU computerised system.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where paragraph (1) applies, the consignor must comply with the EU requirements.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
<Part>
<Number>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">PART 9C</Addition>
</Number>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION</Addition>
</Title>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Application of Part 9C</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63J</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Subject to paragraph (2), this Part applies to the movement of excise goods (other than chewing tobacco and tobacco for heating imported from an EU Member State to Northern Ireland which have been released for consumption in an EU Member State.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">This Part does not apply—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">to excise goods imported under a distance selling arrangement;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">other than regulation 63K, in any case to which the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 applies; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">to excise goods imported by a person for that person’s own use.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Electronic simplified administrative document for imports of excise goods after release for consumption</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63K</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">A movement to which this Part applies must take place under cover of an electronic simplified administrative document or a fallback simplified accompanying document.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where the Commissioners receive an electronic simplified administrative document from an EU Member State, the Commissioners must, using the EU computerised system, send the electronic simplified administrative document to the NI certified consignee.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The person accompanying the goods, or where there is no person accompanying the goods, the transporter or the carrier, must, on request, produce or cause to be produced to the Commissioners any of the following—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">the unique simplified administrative reference code relating to those goods; or</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">in circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic simplified administrative document, the fallback simplified accompanying document or any other commercial document on which the unique simplified administrative reference code is clearly stated.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods imported after release for consumption</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63L</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Subject to regulation 63M, and except in cases which the Commissioners consider are duly justified, on receipt of any excise goods to which this Part applies the NI certified consignee of those goods must, using the EU computerised system, send to the Commissioners without delay, and in any event no later than five business days after their receipt by the consignee (or within such other period as the Commissioners may allow), a report of receipt that complies with the EU requirements.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">The Commissioners must carry out an electronic verification of the data in the report of receipt.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where the data in the report of receipt are invalid, the Commissioners must, using the EU computerised system, inform the NI certified consignee of that fact without delay.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where the data in the report of receipt are valid, the Commissioners must, using the EU computerised system—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">register the report;</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">notify the NI certified consignee that it has been registered; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">send it to the competent authorities of the EU Member State from where the excise goods were dispatched.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Report of receipt of excise goods imported after release for consumption when EU computerised system unavailable</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">63M</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where, due to the unavailability of the EU computerised system, a report of receipt cannot be sent in accordance with regulation 63L(1), the NI certified consignee must, except in cases which the Commissioners consider are duly justified, send to the Commissioners a fallback report of receipt that complies with the EU requirements.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Where such a fallback report of receipt is received by the Commissioners they must send a copy of it to the competent authorities of the EU Member State from where the excise goods were dispatched.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">As soon as the EU computerised system is restored the consignee must send a report of receipt to the Commissioners and regulation 63L(2) to (4) applies to that report.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/54B" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/54B" id="regulation-54B" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">54B</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-ba38cfb29bcb44b4ad9719e1a93a20f7-1679311854707" CommentaryRef="key-ba38cfb29bcb44b4ad9719e1a93a20f7">Omit Parts 10 (exports of excise goods after release for consumption) and 11 (imports of excise goods after release for consumption).</Addition>
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/55" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/55" id="regulation-55" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
55
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/56" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/56" id="regulation-56" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
56
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/57" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/57" id="regulation-57" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
57
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/58" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/58" id="regulation-58" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
58
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/59" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/59" id="regulation-59" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
59
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/60" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/60" id="regulation-60" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
60
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/61" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/61" id="regulation-61" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
61
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/62" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/62" id="regulation-62" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
62
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/63" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/63" id="regulation-63" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Pnumber>
<CommentaryRef Ref="key-7836e40fd01ddbdc9c6adbc4766c2d95"/>
63
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/64" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/64" id="regulation-64" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-6132bd598fd64d313638df49f340fde5"/>
64
</Pnumber>
<P1para>
<Text>In the heading for Part 12 for “ANOTHER” substitute “AN EU”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/65" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/65" id="regulation-65" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-270ed294c73fef3d6ce53bdd5f7c7c43"/>
65
</Pnumber>
<P1para>
<Text>Before regulation 76 in the heading “Tax representatives – approval and registration” insert “NI” before “Tax representatives” and for “Tax” substitute “tax”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/66" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/66" id="regulation-66" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">66</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">In regulation 76—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/66/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/66/a" id="regulation-66-a">
<Pnumber>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">in paragraph (1), for “vendors” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">“consignors”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/66/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/66/b" id="regulation-66-b">
<Pnumber>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">in paragraphs (2), (3) and (4) insert </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">“NI”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3"> before </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">“tax”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/66/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/66/c" id="regulation-66-c">
<Pnumber>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">in paragraph (3), for both occurrences of “the United Kingdom” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">“Northern Ireland”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-cde9955c602adc7dacc61b2932fc8ea3-1679332773900" CommentaryRef="key-cde9955c602adc7dacc61b2932fc8ea3">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/67" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/67" id="regulation-67" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-13a32045d6633db383f6919920880890"/>
67
</Pnumber>
<P1para>
<Text>Before regulation 77 in the heading insert “NI” before “Tax” and for “Tax” substitute “tax”;</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68" RestrictStartDate="2024-10-01" id="regulation-68">
<Pnumber PuncAfter=".">
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">68</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">In regulation 77—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68/a" id="regulation-68-a">
<Pnumber>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">for paragraph (1) substitute—</Substitution>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">This regulation applies where—</Substitution>
</Text>
<P3>
<Pnumber>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement</Substitution>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">, and</Substitution>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">a NI tax representative</Substitution>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5"> has been appointed by the consignor.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">;</Substitution>
</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68/b" id="regulation-68-b">
<Pnumber>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">in paragraph (2), for “A tax representative” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">“The NI tax representative”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-02b326399ce3054b19105095bfe5c9d5-1731956069319" CommentaryRef="key-02b326399ce3054b19105095bfe5c9d5">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68A" RestrictStartDate="2024-10-01" id="regulation-68A">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">68A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">After regulation 77 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">EU consignors – procedure, accounting and payment</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">77A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">This regulation applies where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">a NI tax representative has not been appointed by the consignor.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">The consignor must—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">before the goods are dispatched—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them,</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">supply to the Commissioners such further particulars about the consignment as the Commissioners may specify in a notice published by them, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">account for and pay the excise duty payable on those goods in such manner as the Commissioners may specify in a notice published by them, or provide a guarantee satisfactory to the Commissioners securing payment of the duty;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">immediately after the goods have been received—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">inform the Commissioners of the arrival of the goods, and</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">pay any duty that has not been paid in such manner as the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-dc0a608b437342fe4b3a05c1c6d619d7-1731934360439" CommentaryRef="key-dc0a608b437342fe4b3a05c1c6d619d7">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/69" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/69" id="regulation-69" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-7abb89bd22ba7496e4cd46953b0cd606"/>
69
</Pnumber>
<P1para>
<Text>In regulation 78 in paragraphs (1) and (2) insert “NI” before “tax”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/69A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/69A" id="regulation-69A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-55a8f97a8de01c441954c7cae8cd13e3-1679311976022" CommentaryRef="key-55a8f97a8de01c441954c7cae8cd13e3">69A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-55a8f97a8de01c441954c7cae8cd13e3-1679311976022" CommentaryRef="key-55a8f97a8de01c441954c7cae8cd13e3">In regulation 79 for “Article 10(6)” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-55a8f97a8de01c441954c7cae8cd13e3-1679311976022" CommentaryRef="key-55a8f97a8de01c441954c7cae8cd13e3">“Article 9(6)”</Addition>
</InlineAmendment>
<Addition ChangeId="key-55a8f97a8de01c441954c7cae8cd13e3-1679311976022" CommentaryRef="key-55a8f97a8de01c441954c7cae8cd13e3">.</Addition>
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/70" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/70" id="regulation-70" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-9610da8da07c70a0da1d4dec228b1cbb"/>
70
</Pnumber>
<P1para>
<Text>Before regulation 80 in the heading for “the United Kingdom” substitute “Northern Ireland”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71" id="regulation-71" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-59f477a7444a3cf2670f3d9224025fed"/>
71
</Pnumber>
<P1para>
<Text>In regulation 80—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/a" id="regulation-71-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/a/i" id="regulation-71-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/a/ii" id="regulation-71-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/b" id="regulation-71-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/c" id="regulation-71-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (3)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/c/i" id="regulation-71-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/c/ii" id="regulation-71-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “in which Member State” substitute “whether”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/c/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/c/iii" id="regulation-71-c-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/71/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/71/d" id="regulation-71-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph (4) for “another” substitute “an EU”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72" id="regulation-72" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-10-01">
<Pnumber>
<CommentaryRef Ref="key-89d725967dd2e2612a57ac2cc42dee4d"/>
72
</Pnumber>
<P1para>
<Text>In regulation 81—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/a" id="regulation-72-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/a/i" id="regulation-72-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/a/ii" id="regulation-72-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/b" id="regulation-72-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/c" id="regulation-72-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraphs (3)(b) and (4)(b) for “another” substitute “an EU”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/ca" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/ca" id="regulation-72-ca">
<Pnumber>
<Addition ChangeId="key-b0c28a5ce23e48b849bd2d41bbc00cd2-1731956278102" CommentaryRef="key-b0c28a5ce23e48b849bd2d41bbc00cd2">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b0c28a5ce23e48b849bd2d41bbc00cd2-1731956278102" CommentaryRef="key-b0c28a5ce23e48b849bd2d41bbc00cd2">in paragraph (6)(i), for “fallback electronic administrative document” substitute </Addition>
<InlineAmendment>
<Addition ChangeId="key-b0c28a5ce23e48b849bd2d41bbc00cd2-1731956278102" CommentaryRef="key-b0c28a5ce23e48b849bd2d41bbc00cd2">“fallback accompanying document”</Addition>
</InlineAmendment>
<Addition ChangeId="key-b0c28a5ce23e48b849bd2d41bbc00cd2-1731956278102" CommentaryRef="key-b0c28a5ce23e48b849bd2d41bbc00cd2">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/72/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/d" id="regulation-72-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>omit paragraph (7)(i).</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/73" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/73" id="regulation-73" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-5288616293441294faa4a95ef7603e2e"/>
73
</Pnumber>
<P1para>
<Text>In regulation 82—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/73/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/73/a" id="regulation-73-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/73/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/73/a/i" id="regulation-73-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/73/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/73/a/ii" id="regulation-73-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/73/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/73/b" id="regulation-73-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (3) insert “EU” before both occurrences of “Member State”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/74" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/74" id="regulation-74" RestrictStartDate="2023-02-13">
<Pnumber>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">74</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">In regulation 83—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/74/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/74/a" id="regulation-74-a">
<Pnumber>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">for “Part 11” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">“Part 9C”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/74/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/74/b" id="regulation-74-b">
<Pnumber>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">for “another” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">“an EU”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/74/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/74/c" id="regulation-74-c">
<Pnumber>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">for “Article 38(4)” substitute </Substitution>
<InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">“Article 46(4)”</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-f85266bbcb67aa30845b432e212564e8-1679332928011" CommentaryRef="key-f85266bbcb67aa30845b432e212564e8">.</Substitution>
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/75" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/75" id="regulation-75" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-cc40cb4a03f2efce1e10a4b10563f1ba"/>
75
</Pnumber>
<P1para>
<Text>Before regulation 84 in the heading for “the United Kingdom” substitute “Northern Ireland”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76" id="regulation-76" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-9f6aff635be9641eb7a643cacfac5928"/>
76
</Pnumber>
<P1para>
<Text>In regulation 84—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/a" id="regulation-76-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/a/i" id="regulation-76-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (a) for “another” substitute “an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/a/ii" id="regulation-76-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/b" id="regulation-76-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/c" id="regulation-76-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (3)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/c/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/c/i" id="regulation-76-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/c/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/c/ii" id="regulation-76-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “in which Member State” substitute “whether”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/76/c/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/76/c/iii" id="regulation-76-c-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>after “the irregularity occurred” insert “in Northern Ireland or in an EU Member State”.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77" id="regulation-77" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-f4f1fbc5e65ad522eac7b39246e12647"/>
77
</Pnumber>
<P1para>
<Text>In regulation 85—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77/a" id="regulation-77-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77/a/i" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77/a/i" id="regulation-77-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in subparagraph (b) omit “the Member State in which” and for “is another” substitute “in an EU”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77/a/ii" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77/a/ii" id="regulation-77-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in subparagraph (c) insert “EU” before both occurrences of “Member State”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77/b" id="regulation-77-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (3) insert “EU” before both occurrences of “Member State”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/77A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/77A" id="regulation-77A" RestrictStartDate="2023-02-13">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">77A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">After regulation 85 insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="secondary" TargetSubClass="unknown">
<P1group>
<Title>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">Deemed irregularity: non-compliance with registration and electronic simplified administrative document requirements</Addition>
</Title>
<P1>
<Pnumber PuncAfter=".">
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">85A</Addition>
</Pnumber>
<P1para>
<P2>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">Subject to paragraph (2), where—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">there is a commercial movement of excise goods from an EU Member State to Northern Ireland; and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">in relation to those goods and that movement, there is non-compliance with a requirement listed in paragraph (3),</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">an irregularity is deemed to have occurred and regulations 84 and 85 apply accordingly.</Addition>
</Text>
<P2>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">Paragraph (1) does not apply in cases where the consignee is liable to pay the excise duty in respect of those goods under regulation 16(3)(b).</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">The requirements referred to in paragraph (1)(b) are—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">any registration requirement under Part 4A (NI certified consignee);</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">a requirement for excise goods to be dispatched by a certified consignor under regulation 63B (moving excise goods after release for consumption);</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">any requirement under Part 9C (imports of excise goods after release for consumption);</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">any registration requirement under Part 12 (distance sales of excise goods from an EU Member State).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-47f2ab107830ea94e334117c7aa4453b-1679312033682" CommentaryRef="key-47f2ab107830ea94e334117c7aa4453b">.</Addition>
</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/78" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/78" id="regulation-78" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-c9d71063f36b208ecc95037e01523f73"/>
78
</Pnumber>
<P1para>
<Text>In regulation 86—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/78/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/78/a" id="regulation-78-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise warehouses” insert “in Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/78/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/78/b" id="regulation-78-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraphs (b) and (c) for “UK” substitute “NI”.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/79" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/79" id="regulation-79" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-e016da1ff60fe18409ac6e715836442b"/>
79
</Pnumber>
<P1para>
<Text>Omit Part 17.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80" id="regulation-80" RestrictStartDate="2024-10-01">
<Pnumber>
<CommentaryRef Ref="key-7250e9d738ae9da542bd3413adbab0a3"/>
80
</Pnumber>
<P1para>
<Text>In Schedule 1—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80/a" id="regulation-80-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the entries for regulations 50(2) and (4), 51 and 55(1) and (3) insert “EU” before “computerised system”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80/b" id="regulation-80-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
omit the entries for 57(2), 58(2) and (5), 59(1), 60(2) and (4), 60A, 61, 62(3), 63(3)
<Substitution ChangeId="key-b13b2eba9fe4ebe9cfcf66fbba5e7176-1679333091892" CommentaryRef="key-b13b2eba9fe4ebe9cfcf66fbba5e7176">“, 63A(2), 65, 66, 68 and 69</Substitution>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80/c" id="regulation-80-c">
<Pnumber>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">in the appropriate places in the list insert—</Addition>
</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">33D (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">33G (temporary certified consignee: requirements in respect of imported excise goods), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">33K (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">33M (temporary certified consignor: requirements in respect of exported excise goods), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);</Addition>
</Text>
</P3para>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">;</Addition>
</AppendText>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">
<Substitution ChangeId="key-f6b8c1e7ca9b0bd65c6714ea7c412868-1731956662986" CommentaryRef="key-f6b8c1e7ca9b0bd65c6714ea7c412868">63E(3) and (9)</Substitution>
</Addition>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc"> (completion of draft electronic simplified administrative document for exports of excise goods after release for consumption);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">63F(3) (electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">63H(2) and (4) (procedure for exports of excise goods after release for consumption when EU computerised system unavailable);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">63I (procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">
<Substitution ChangeId="key-50b9e24c26b766a7173068dd8068d4b0-1731956763372" CommentaryRef="key-50b9e24c26b766a7173068dd8068d4b0">63K(3)</Substitution>
</Addition>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc"> (electronic simplified administrative documents for imports of excise goods after release for consumption);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">63L(1) (report of receipt of excise goods imported after release for consumption);</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">63M(1) and (3) (report of receipt of excise goods imported after release for consumption when EU computerised system unavailable);</Addition>
</Text>
</P3para>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-6f6398506e4f38486b5512feecf78bcc-1679333123286" CommentaryRef="key-6f6398506e4f38486b5512feecf78bcc">.</Addition>
</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1group RestrictStartDate="2023-02-13">
<Title>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Saving provision in relation to excise goods released for consumption and dispatched before 13th February 2023</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A" id="regulation-80A">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/1" id="regulation-80A-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">This regulation applies to excise goods which were dispatched before 13th February 2023—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/1/a" id="regulation-80A-1-a">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">from Northern Ireland to an EU Member State and, in relation to the movement of those goods, Part 10 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/1/b" id="regulation-80A-1-b">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">to Northern Ireland from an EU Member State and, in relation to the movement of those goods, Part 11 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/2" id="regulation-80A-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">In relation to those goods, Parts 10 and 11 of the Northern Ireland Regulations continue in effect as if regulations 54A and 54B of these Regulations had not come into force.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/3" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/3" id="regulation-80A-3">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">For the purposes of paragraph (2), regulations 5 and 55 to 63 of these Regulations continue to apply as they had effect immediately before 13th February 2023.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80A/4" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80A/4" id="regulation-80A-4">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">This regulation ceases to have effect on 1st January 2024.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2023-02-13">
<Title>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Transitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B" id="regulation-80B">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/1" id="regulation-80B-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">For the purposes of regulations 63H and 63I of the Northern Ireland Regulations, the EU computerised system is to be treated as—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/1/a" id="regulation-80B-1-a">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">continuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/1/b" id="regulation-80B-1-b">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">restored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/2" id="regulation-80B-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Until the date referred to in paragraph (1)(a), a NI certified consignor may amend the destination shown on a fallback simplified accompanying document.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/3" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/3" id="regulation-80B-3">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">A destination may only be amended if the conditions set out in regulation 63F(2) of the Northern Ireland Regulations, relating to the new destination, are met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80B/4" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80B/4" id="regulation-80B-4">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">For the purposes of paragraphs (2) and (3), regulation 63I of the Northern Ireland Regulations applies in relation to the amendment as if the destination is shown on an electronic simplified administrative document.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2023-02-13">
<Title>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Transitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80C" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80C" id="regulation-80C">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80C/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80C/1" id="regulation-80C-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">This regulation applies if, on or before midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, the Commissioners receive an electronic simplified administrative document from an EU Member State.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80C/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80C/2" id="regulation-80C-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">The requirement in regulation 63K(2) of the Northern Ireland Regulations will be treated as met if the Commissioners send the electronic simplified administrative document to the NI certified consignee otherwise than using the EU computerised system.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80D" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80D" id="regulation-80D">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80D/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80D/1" id="regulation-80D-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">For the purpose of regulations 63M of the Northern Ireland Regulations, the EU computerised system is to be treated as—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80D/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80D/1/a" id="regulation-80D-1-a">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">continuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80D/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80D/1/b" id="regulation-80D-1-b">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">restored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80D/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80D/2" id="regulation-80D-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">The requirement in regulation 63M(3) of the Northern Ireland Regulations does not apply if the receipt of excise goods has already been registered on the EU computerised system by the competent authorities in the EU Member State of dispatch.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2023-02-13">
<Title>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">Specified dates for the purposes of the transitional provisions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E" id="regulation-80E">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">80E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/1" id="regulation-80E-1">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2" id="regulation-80E-2">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">If a date is specified in a notice—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2/a" id="regulation-80E-2-a">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">the same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/80E/2/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/80E/2/b" id="regulation-80E-2-b">
<Pnumber>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-811ef5a53860da03f26bd4c02fb75b29-1679312239984" CommentaryRef="key-811ef5a53860da03f26bd4c02fb75b29">the day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/81" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/81" id="regulation-81">
<Pnumber>
<CommentaryRef Ref="key-6a5220f5783c0641f556c835eaade762"/>
81
</Pnumber>
<P1para>
<Text>
The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
<FootnoteRef Ref="f00009"/>
are amended as follows.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82" id="regulation-82">
<Pnumber>
<CommentaryRef Ref="key-d192f6ed3d6cf525304f9546a196e080"/>
82
</Pnumber>
<P1para>
<Text>Insert “UK” before “computerised system” in these places—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82/a" id="regulation-82-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>regulation 7(2)(c) (insertion of definition of “change of destination message”);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82/b" id="regulation-82-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>regulation 7(2)(f) (substitution of definition of “electronic administrative document”);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82/c" id="regulation-82-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
regulation 22(4)
<FootnoteRef Ref="f00010"/>
(insertion of regulation 56(1A) and (2)) in the inserted paragraph (2);
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82/d" id="regulation-82-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>regulation 24(2), (3) in the inserted paragraph (2C), (5) and (7) in the inserted paragraph (8) (amendments of regulation 58);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/82/e" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/82/e" id="regulation-82-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>regulation 26 (insertion of regulation 59A).</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/83" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/83" id="regulation-83">
<Pnumber>
<CommentaryRef Ref="key-7e44b5f3d47b3d42b250088da435ca47"/>
83
</Pnumber>
<P1para>
<Text>After regulation 4 insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">4A</Pnumber>
<P1para>
<Text>Insert “UK” before “computerised system” in these places—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>regulation 3, in the definitions “report of export” and “report of receipt;</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>regulation 19(3)(b);</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>regulation 56(2)(a);</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>regulation 57(4), (5) and (6);</Text>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>regulation 58(1) and (3);</Text>
</P3para>
</P3>
<P3>
<Pnumber>f</Pnumber>
<P3para>
<Text>regulation 59(1), (3) and (4);</Text>
</P3para>
</P3>
<P3>
<Pnumber>g</Pnumber>
<P3para>
<Text>in the heading to regulation 60;</Text>
</P3para>
</P3>
<P3>
<Pnumber>h</Pnumber>
<P3para>
<Text>regulation 60(1), (3)(c) and (4);</Text>
</P3para>
</P3>
<P3>
<Pnumber>i</Pnumber>
<P3para>
<Text>in the heading to regulation 60A;</Text>
</P3para>
</P3>
<P3>
<Pnumber>j</Pnumber>
<P3para>
<Text>regulation 60A(2);</Text>
</P3para>
</P3>
<P3>
<Pnumber>k</Pnumber>
<P3para>
<Text>in the heading to regulation 61;</Text>
</P3para>
</P3>
<P3>
<Pnumber>l</Pnumber>
<P3para>
<Text>regulation 61(1);</Text>
</P3para>
</P3>
<P3>
<Pnumber>m</Pnumber>
<P3para>
<Text>in Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61.</Text>
</P3para>
</P3>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/84" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/84" id="regulation-84">
<Pnumber>
<CommentaryRef Ref="key-9701a1fea7d8723be105afc3a7e7e281"/>
84
</Pnumber>
<P1para>
<Text>In regulation 6 (insertion of regulation 2A), omit “”.” at the end of inserted regulation 2A and insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">2B</Pnumber>
<P1para>
<Text>These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.”.</Text>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/85" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/85" id="regulation-85">
<Pnumber>
<CommentaryRef Ref="key-3ce84e747b9285a9f793938df739e654"/>
85
</Pnumber>
<P1para>
<Text>In regulation 7(2) (amendment of regulation 3)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/85/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/85/a" id="regulation-85-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subparagraph (a), after paragraph (i) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P4>
<Pnumber>ia</Pnumber>
<P4para>
<Text>“computerised system”;</Text>
</P4para>
</P4>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/85/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/85/b" id="regulation-85-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>omit subparagraph (d);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/85/c" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/85/c" id="regulation-85-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>after subparagraph (m) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P3>
<Pnumber>ma</Pnumber>
<P3para>
<Text>after the definition of “irregularity” insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
“Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
<FootnoteRef Ref="f00011"/>
;
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/85/d" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/85/d" id="regulation-85-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>after subparagraph (s) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P3>
<Pnumber>t</Pnumber>
<P3para>
<Text>after the definition of “transporter” insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>. </AppendText>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/86" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/86" id="regulation-86">
<Pnumber>
<CommentaryRef Ref="key-04c4f46709d4c21bcfc662750cfe3970"/>
86
</Pnumber>
<P1para>
<Text>After regulation 8 and before the heading “Amendments to Part 2” insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">8A</Pnumber>
<P1para>
<Text>In regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”.</Text>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/87" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/87" id="regulation-87">
<Pnumber>
<CommentaryRef Ref="key-f330ae3faac2bd79fd31366ef3015e9c"/>
87
</Pnumber>
<P1para>
<Text>
In regulation 9
<FootnoteRef Ref="f00012"/>
(amendments to regulation 6)—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/87/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/87/a" id="regulation-87-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after paragraph (3) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>At end of paragraph (2)(a) omit “or”.”;</Text>
</P2para>
</P2>
<P2>
<Pnumber>3B</Pnumber>
<P2para>
<Text>After paragraph 2(a) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P3>
<Pnumber>ab</Pnumber>
<P3para>
<Text>the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/88" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/88" id="regulation-88">
<Pnumber>
<CommentaryRef Ref="key-224e839b0c2cdcf79f8b0355ab732809"/>
88
</Pnumber>
<P1para>
<Text>After regulation 10 (amendments to regulation 7) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">10A</Pnumber>
<P1para>
<Text>After regulation 7 insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">7A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>
The Commissioners may in a notice published by them
<FootnoteRef Ref="f00013"/>
specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/89" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/89" id="regulation-89">
<Pnumber>
<CommentaryRef Ref="key-72e7c4fb623f6e72f315d8494a8bb7c3"/>
89
</Pnumber>
<P1para>
<Text>For regulation 19 (amendment to regulation 37) substitute—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">19</Pnumber>
<P1para>
<Text>In regulation 37—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>make the existing text paragraph (1);</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (1)(a)(ii) for “EU” substitute “United Kingdom”;</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>after the paragraph (1) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland).</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; but</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>regulation 59A does not apply to the movement.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/90" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/90" id="regulation-90">
<Pnumber>
<CommentaryRef Ref="key-bfd96d8534a99f9c068900f128ff1746"/>
90
</Pnumber>
<P1para>
<Text>For regulation 22(3)(a) (amendments to regulation 56) substitute—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>for “regulation 58(3)” substitute “regulation 56A(1);”.</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/91" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/91" id="regulation-91">
<Pnumber>
<CommentaryRef Ref="key-6f63190d3736666f1db0e2601eeda71b"/>
91
</Pnumber>
<P1para>
<Text>After regulation 22 insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1>
<Pnumber PuncAfter=".">22A</Pnumber>
<P1para>
<Text>After regulation 56 insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P1group>
<Title>Northern Ireland – special provisions</Title>
<P1>
<Pnumber PuncAfter=".">56A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the movement ends in a tax warehouse in Northern Ireland.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/92" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/92" id="regulation-92">
<Pnumber>
<CommentaryRef Ref="key-a978c2b217320aafadd55ce77fce6b2a"/>
92
</Pnumber>
<P1para>
<Text>In regulation 23 (amendment of regulation 57) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>After paragraph (1) insert—</Text>
<BlockAmendment Context="main" TargetClass="secondary" TargetSubClass="regulation" Format="double">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>Where the excise goods are dispatched from Great Britain to Northern Ireland (or vice versa) in duty suspension and the goods are placed under a further duty suspension arrangement immediately upon importation into Northern Ireland or Great Britain (as the case may be) only one electronic administrative document needs to be used.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Secondary>
<Footnotes>
<Footnote id="f00004">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="c00026" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="0593">S.I. 2010/593</Citation>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2225" id="c00027" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2225">S.I. 2011/2225</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/368" id="c00028" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="0368">S.I. 2015/368</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/975" id="c00029" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="0975">S.I. 2019/975</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00005">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00030" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0002">1979 c. 2</Citation>
. Section 1 was amended by paragraph 1 of Schedule 8 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00031" Class="UnitedKingdomPublicGeneralAct" Year="1981" Number="0035">1981 (c.35)</Citation>
; section 11(2) of the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00032" Class="UnitedKingdomPublicGeneralAct" Year="1991" Number="0031">1991 (c. 31)</Citation>
; section 30(3) and Part 1 of the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00033" Class="UnitedKingdomPublicGeneralAct" Year="1993" Number="0034">1993 (c. 34)</Citation>
; paragraph 2 of Schedule 18 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00034" Class="UnitedKingdomPublicGeneralAct" Year="1997" Number="0016">1997 (c. 16)</Citation>
; paragraph 41 of Schedule 24 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c00035" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="0014">2012 (c. 14)</Citation>
and paragraph 11 of Schedule 28 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c00036" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="0026">2014 (c. 26)</Citation>
; there are other amendments but none are relevant.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00006">
<FootnoteText>
<Para>
<Text>O.J. L 343 29.12.2015 p. 1.</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00007">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00037" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0005">1979 c. 5</Citation>
. Section 23C was inserted by section 13 of the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c00038" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="0012">2004 (c. 12)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00009">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/13" id="c00039" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="0013">S.I. 2019/13</Citation>
prospectively amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/474" id="c00040" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="0474">S.I 2019/474</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1216" id="c00041" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1216">S.I 2019/1216</Citation>
. To be brought into force by way of commencement regulations to be made by HM Treasury.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00010">
<FootnoteText>
<Para>
<Text>
Regulation 22(4) of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/13" id="c00042" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="0013">S.I. 2019/13</Citation>
was substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1216" id="c00043" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1216">S.I. 2019/1216</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00011">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1559" id="c00044" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1559">S.I. 2020/1559</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00012">
<FootnoteText>
<Para>
<Text>
As amended by regulation 5(2) of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1216" id="c00045" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1216">S.I. 2019/1216</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00013">
<FootnoteText>
<Para>
<Text>
Any notices mentioned in this instrument will be published at:
<ExternalLink URI="https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021" Title="Customs, VAT and Excise UK transition legislation from 1 January 2021">https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021</ExternalLink>
. A hard copy may be obtained free of charge by arrangement with HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary Type="I" id="key-e719060929487644d8d5f9d796442ccc">
<Para>
<Text>
Reg. 2 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n3a0944a11c649a9" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-882b66207402b41909efbe9187007f14">
<Para>
<Text>
Reg. 3 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n252a474b50a3f3d8" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-b6c86bd134530ff8247432cee1886cd8">
<Para>
<Text>
Reg. 4 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n498127ce8b31cbd" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-564d290ac881376f0c2f0e176647ddca">
<Para>
<Text>
Reg. 5 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nc57a56bee91d7218" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-ecd4a447b4a4dda9325fda33c2dc31af">
<Para>
<Text>
Reg. 7 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n87861ec22733300a" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-91b1960676a678e6c5f0d07ba36523e1">
<Para>
<Text>
Reg. 8 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n31fcdb5c79bb6037" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-06b69509390eeae0dc3e938474f2f33b">
<Para>
<Text>
Reg. 9 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="na71f111be41754d5" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7e2863686cbaa97b4bd6715d6fe02c09">
<Para>
<Text>
Reg. 10 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n9df45192e8bf4c13" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-85800c0619588b53fff5028bae233033">
<Para>
<Text>
Reg. 11 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n73e5aecf1f6c7407" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-f5d434c1e60f7b2df4a0101e79232dda">
<Para>
<Text>
Reg. 13 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="ne64f77a35c234585" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-6f416b2df09a09c0c8129a2461e210bb">
<Para>
<Text>
Reg. 15 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n55f67788f3e1fbf2" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-68e7e1e47463163bdbcb1f5d44c1e5cf">
<Para>
<Text>
Reg. 16 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n9f12f7b5c6be7dcc" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-6004e82aa114e35034b1244150172a20">
<Para>
<Text>
Reg. 19 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nb785472066298a1f" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-1021c3ed67b604aea21ec08c093e8d1d">
<Para>
<Text>
Reg. 21 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n1d5ab753060c14d2" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7ccb46c8e84ebf9607458f0d13b1db86">
<Para>
<Text>
Reg. 22 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n4161c1a5d988bb52" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-89f3332e28afb0d7c726c56ab7a40571">
<Para>
<Text>
Reg. 23 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n35360ab0ce13b48a" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-095eaed50a3493d79a317a736435ddc4">
<Para>
<Text>
Reg. 24 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n425eba3314333eaf" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7d600025dc3ec48ae896572a0b1da720">
<Para>
<Text>
Reg. 26 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n7c7cac3e9979c72e" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e06ccb87883fd1e18f98fc088fff9503">
<Para>
<Text>
Reg. 27 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n37aad9ca05c614b3" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-1db401bac8385de72197b010471dd3cb">
<Para>
<Text>
Reg. 28 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="na46eaba97e1f04c2" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-9fbca6c3df26c2635ca83c75b99dc4ae">
<Para>
<Text>
Reg. 29 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nc6e077703b4a366b" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-4493067bfeb06f7164b44212679918b9">
<Para>
<Text>
Reg. 30 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="ne964ebd8d24daf40" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-62d199c50277720ca1d8f1f5c4f0ee7a">
<Para>
<Text>
Reg. 31 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n755a0868cf232af1" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-5e790d674f98df883eff3d43bce8d274">
<Para>
<Text>
Reg. 32 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n53c611759514569f" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-733de8a372d74486bacca06803336c57">
<Para>
<Text>
Reg. 33 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nb50f21f25a90ae49" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-ad365ae754bec949c19fe2ae53abe007">
<Para>
<Text>
Reg. 34 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n966a04a98189caab" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-0bd1a34a3b0502005f220cee621d91f0">
<Para>
<Text>
Reg. 35 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n6f8aac15a743f97a" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e3120e92470a3bfd0e8961ac3ec5feee">
<Para>
<Text>
Reg. 37 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n2b607c772dfaf7e2" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-dcd090feb995dc275a3b15de216e647f">
<Para>
<Text>
Reg. 38 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n27d21e5098991ddd" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-61240742cd7a3130d5eb47b68cfd029c">
<Para>
<Text>
Reg. 39 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n5b0cc1603e312da4" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-df4380006c8f04bcd4ab0fecd32fd7c4">
<Para>
<Text>
Reg. 40 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n4a52f54cbe6e0c45" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-2e93e68bd36e8d8b58db3d10d6ca5b07">
<Para>
<Text>
Reg. 41 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nf00131a30ef836ce" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-b323bd847de65f95c9cbd1945a4bf001">
<Para>
<Text>
Reg. 42 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n18f8eba43818d9b4" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-71878dca6d33b2e3b86cde6e3821fba1">
<Para>
<Text>
Reg. 46 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n93c5fb3152ecc7ec" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-ae56ad7acb2f52f8352232f4747b37f1">
<Para>
<Text>
Reg. 47 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nc91f80f242521b88" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-375dbb0dec6c8b851c9f49723af4a816">
<Para>
<Text>
Reg. 48 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n1833b4e918567186" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-4fd3bcf4949be05cb0d07f4a92f692e0">
<Para>
<Text>
Reg. 50 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n67b65e6667d86556" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7c0312c571588d9fb1658c003cbadf62">
<Para>
<Text>
Reg. 51 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n11bc0b516ad75aad" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-1321508d0b8a1904e96e6a33f59fc2a9">
<Para>
<Text>
Reg. 52 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n7040b28aaa5516b8" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e86bf4e60d10abf946ffee82329800fa">
<Para>
<Text>
Reg. 53 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n36c2a85c3f87d5cd" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-23ab789aa220fcffc069e6ccb357a68c">
<Para>
<Text>
Reg. 54 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n3482a4033fb7bda7" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-6132bd598fd64d313638df49f340fde5">
<Para>
<Text>
Reg. 64 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="na82db9b939eb4653" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-270ed294c73fef3d6ce53bdd5f7c7c43">
<Para>
<Text>
Reg. 65 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n1ec2fd3cf227bba7" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-13a32045d6633db383f6919920880890">
<Para>
<Text>
Reg. 67 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="ne0027f6978581dc0" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7abb89bd22ba7496e4cd46953b0cd606">
<Para>
<Text>
Reg. 69 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n5eb827524827dd56" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-9610da8da07c70a0da1d4dec228b1cbb">
<Para>
<Text>
Reg. 70 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n4b4b1e75c08934ca" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-59f477a7444a3cf2670f3d9224025fed">
<Para>
<Text>
Reg. 71 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n6148450cc1682a32" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-89d725967dd2e2612a57ac2cc42dee4d">
<Para>
<Text>
Reg. 72 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n1ce72698a6c2ab44" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-5288616293441294faa4a95ef7603e2e">
<Para>
<Text>
Reg. 73 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n4f946ad6b42b4959" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-cc40cb4a03f2efce1e10a4b10563f1ba">
<Para>
<Text>
Reg. 75 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n9d5c546a9bdfb154" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-9f6aff635be9641eb7a643cacfac5928">
<Para>
<Text>
Reg. 76 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n9b419df2ee99542b" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-f4f1fbc5e65ad522eac7b39246e12647">
<Para>
<Text>
Reg. 77 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nd21215aaac5f3185" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-c9d71063f36b208ecc95037e01523f73">
<Para>
<Text>
Reg. 78 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="n25e1d22c140f04b4" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e016da1ff60fe18409ac6e715836442b">
<Para>
<Text>
Reg. 79 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="na67e350b47c87d96" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7250e9d738ae9da542bd3413adbab0a3">
<Para>
<Text>
Reg. 80 in force at 31.12.2020 on IP completion day, see
<CitationSubRef id="nf20456ddcd90320d" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-6a5220f5783c0641f556c835eaade762">
<Para>
<Text>
Reg. 81 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n72b2d652b4f09fa0" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-d192f6ed3d6cf525304f9546a196e080">
<Para>
<Text>
Reg. 82 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="nef5c7e12a69dbfba" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7e44b5f3d47b3d42b250088da435ca47">
<Para>
<Text>
Reg. 83 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n7d2eaf10311148a4" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-9701a1fea7d8723be105afc3a7e7e281">
<Para>
<Text>
Reg. 84 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n30bbf1244d068e6c" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-3ce84e747b9285a9f793938df739e654">
<Para>
<Text>
Reg. 85 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="nc548f84f6749d72b" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-04c4f46709d4c21bcfc662750cfe3970">
<Para>
<Text>
Reg. 86 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n91138a3752d27443" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-f330ae3faac2bd79fd31366ef3015e9c">
<Para>
<Text>
Reg. 87 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n5b01cc2fdad1a7fc" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-224e839b0c2cdcf79f8b0355ab732809">
<Para>
<Text>
Reg. 88 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="nd1c14693bc591798" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-72e7c4fb623f6e72f315d8494a8bb7c3">
<Para>
<Text>
Reg. 89 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n8def165a1f367b55" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-bfd96d8534a99f9c068900f128ff1746">
<Para>
<Text>
Reg. 90 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="nd6618d309ba3e0f2" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-6f63190d3736666f1db0e2601eeda71b">
<Para>
<Text>
Reg. 91 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="n1281252ac486f337" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-a978c2b217320aafadd55ce77fce6b2a">
<Para>
<Text>
Reg. 92 in force at 31.12.2020 immediately before IP completion day, see
<CitationSubRef id="ne03bc13a69efdd9c" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/2" Operative="true">reg. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-61a3e6a87e8e181422119655caf90494" Type="F">
<Para>
<Text>
Reg. 5A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00034" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00034" id="cx2zbx464-00035" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00034" id="cx2zbx464-00036" SectionRef="schedule-2-paragraph-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/2" Operative="true">Sch. 2 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d31abec3de685e584b124dc17fdc3f16" Type="F">
<Para>
<Text>
Regs. 6, 6A substituted for reg. 6 (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00041" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00041" id="cx2zbx464-00042" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00041" id="cx2zbx464-00043" SectionRef="schedule-2-paragraph-3" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/3" Operative="true">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-db982af2c4ce2693d2c0444f4d964ef5" Type="F">
<Para>
<Text>
Reg. 20A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00050" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00050" id="cx2zbx464-00051" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00050" id="cx2zbx464-00052" SectionRef="schedule-2-paragraph-12" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/12" Operative="true">Sch. 2 para. 12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-65b7b65b31d3a982219ef5a9475de6b9" Type="F">
<Para>
<Text>
Regs. 25, 25A substituted for reg. 25 (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00057" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00057" id="cx2zbx464-00058" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00057" id="cx2zbx464-00059" SectionRef="schedule-2-paragraph-13" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/13" Operative="true">Sch. 2 para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8002d1005c17f87a93edab8b2c1c0d9" Type="F">
<Para>
<Text>
Reg. 30A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00066" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00066" id="cx2zbx464-00067" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00066" id="cx2zbx464-00068" SectionRef="schedule-2-paragraph-15" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/15" Operative="true">Sch. 2 para. 15</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-40b5b2c7078a723ff4d55eeb3bbecd18" Type="F">
<Para>
<Text>
Reg. 35A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00075" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00075" id="cx2zbx464-00076" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00075" id="cx2zbx464-00077" SectionRef="schedule-2-paragraph-18" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/18" Operative="true">Sch. 2 para. 18</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-531db4d4fb082d5599efefc880c730b8" Type="F">
<Para>
<Text>
Reg. 38A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00084" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00084" id="cx2zbx464-00085" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00084" id="cx2zbx464-00086" SectionRef="schedule-2-paragraph-22" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/22" Operative="true">Sch. 2 para. 22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4f6c55a077c91e8a89d6423227442ada" Type="F">
<Para>
<Text>
Regs. 49, 49A substituted for reg. 49 (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00091" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00091" id="cx2zbx464-00092" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00091" id="cx2zbx464-00093" SectionRef="schedule-2-paragraph-30" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/30" Operative="true">Sch. 2 para. 30</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e2831b7c6a0711f38fa62355ab548791" Type="F">
<Para>
<Text>
Reg. 50A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00100" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00100" id="cx2zbx464-00101" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00100" id="cx2zbx464-00102" SectionRef="schedule-2-paragraph-31" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/31" Operative="true">Sch. 2 para. 31</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba38cfb29bcb44b4ad9719e1a93a20f7" Type="F">
<Para>
<Text>
Regs. 54A, 54B inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00110" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00110" id="cx2zbx464-00111" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00110" id="cx2zbx464-00112" SectionRef="schedule-2-paragraph-32" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/32" Operative="true">Sch. 2 para. 32</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-55a8f97a8de01c441954c7cae8cd13e3" Type="F">
<Para>
<Text>
Reg. 69A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00119" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00119" id="cx2zbx464-00120" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00119" id="cx2zbx464-00121" SectionRef="schedule-2-paragraph-35" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/35" Operative="true">Sch. 2 para. 35</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-47f2ab107830ea94e334117c7aa4453b" Type="F">
<Para>
<Text>
Reg. 77A inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00128" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00128" id="cx2zbx464-00129" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00128" id="cx2zbx464-00130" SectionRef="schedule-2-paragraph-37" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/37" Operative="true">Sch. 2 para. 37</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5d887df0ccf9005875330c2390dae3ee" Type="F">
<Para>
<Text>
Regs. 12-12B substituted for reg. 12 (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00016" id="cx2zbx464-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00016" id="cx2zbx464-00018" SectionRef="schedule-2-paragraph-6" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/6" Operative="true">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-811ef5a53860da03f26bd4c02fb75b29" Type="F">
<Para>
<Text>
Regs. 80A-80E inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx2zbx464-00025" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx2zbx464-00025" id="cx2zbx464-00026" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx2zbx464-00025" id="cx2zbx464-00027" SectionRef="schedule-2-paragraph-39" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/39" Operative="true">Sch. 2 para. 39</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7836e40fd01ddbdc9c6adbc4766c2d95" Type="F">
<Para>
<Text>
Regs. 55-63 omitted (13.2.2023) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx32wpht4-00006" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx32wpht4-00006" id="cx32wpht4-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx32wpht4-00006" id="cx32wpht4-00008" SectionRef="schedule-2-paragraph-33" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/33" Operative="true">Sch. 2 para. 33</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-db51346f73ff95f64fda201ba2f4a3a5" Type="F">
<Para>
<Text>
Reg. 5(za) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00007" id="cx36h8u24-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00007" id="cx36h8u24-00009" SectionRef="schedule-2-paragraph-1-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/a" Operative="true">Sch. 2 para. 1(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-57d54b15be0063cc660b949ebf61d3cd" Type="F">
<Para>
<Text>
Reg. 5(b) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00046" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00046" id="cx36h8u24-00047" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00046" id="cx36h8u24-00048" SectionRef="schedule-2-paragraph-1-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/b" Operative="true">Sch. 2 para. 1(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-135a2e6e91b1b408fa0b072847e3abbb" Type="F">
<Para>
<Text>
Words in reg. 5(c) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00055" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00055" id="cx36h8u24-00056" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00055" id="cx36h8u24-00057" SectionRef="schedule-2-paragraph-1-c" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/c" Operative="true">Sch. 2 para. 1(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-15d024df82fe0f86a81f8d86ae79af9b" Type="F">
<Para>
<Text>
Reg. 5(ca)(cb) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00017" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00017" id="cx36h8u24-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00017" id="cx36h8u24-00019" SectionRef="schedule-2-paragraph-1-d" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/d" Operative="true">Sch. 2 para. 1(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ea9dc9346a95ac867ec346abdd14e1e1" Type="F">
<Para>
<Text>
Regs. 5(d)-(dc) substituted for reg. 5(d) (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00027" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00027" id="cx36h8u24-00028" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00027" id="cx36h8u24-00029" SectionRef="schedule-2-paragraph-1-e" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/e" Operative="true">Sch. 2 para. 1(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-36bc315cb9ff8e7bdff9af3a48cc01b0" Type="F">
<Para>
<Text>
Regs. 5(fa)-(fc) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00036" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00036" id="cx36h8u24-00037" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00036" id="cx36h8u24-00038" SectionRef="schedule-2-paragraph-1-f" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/f" Operative="true">Sch. 2 para. 1(f)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3a496e61b02909800c34cb411f46fcd7" Type="F">
<Para>
<Text>
Words in reg. 5(h)(iii) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00073" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00073" id="cx36h8u24-00074" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00073" id="cx36h8u24-00075" SectionRef="schedule-2-paragraph-1-g" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/g" Operative="true">Sch. 2 para. 1(g)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cfc9971f9e38612f1e37727e4bc2ad0f" Type="F">
<Para>
<Text>
Words in reg. 5(i) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00064" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00064" id="cx36h8u24-00065" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00064" id="cx36h8u24-00066" SectionRef="schedule-2-paragraph-1-h" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/h" Operative="true">Sch. 2 para. 1(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b4cc4ae019e0f085eafd4bf10ba1dc83" Type="F">
<Para>
<Text>
Reg. 5(j) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00083" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00083" id="cx36h8u24-00084" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00083" id="cx36h8u24-00085" SectionRef="schedule-2-paragraph-1-i" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/i" Operative="true">Sch. 2 para. 1(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5c530e336afbe79c9a975717eeae6892" Type="F">
<Para>
<Text>
Reg. 5(k)(ii) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00093" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00093" id="cx36h8u24-00094" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00093" id="cx36h8u24-00095" SectionRef="schedule-2-paragraph-1-j" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/j" Operative="true">Sch. 2 para. 1(j)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9082a9945cb25737dc153b12dd93b19f" Type="F">
<Para>
<Text>
Reg. 5(l)(ii) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00103" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00103" id="cx36h8u24-00104" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00103" id="cx36h8u24-00105" SectionRef="schedule-2-paragraph-1-k" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/k" Operative="true">Sch. 2 para. 1(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f4089101197eb10564deb09d2abaf616" Type="F">
<Para>
<Text>
Reg. 5(u)(v) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx36h8u24-00122" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx36h8u24-00122" id="cx36h8u24-00123" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx36h8u24-00122" id="cx36h8u24-00124" SectionRef="schedule-2-paragraph-1-m" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/1/m" Operative="true">Sch. 2 para. 1(m)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-959e13c4932e09b35d180be538693673" Type="F">
<Para>
<Text>
Reg. 8(b)(iii)(iv) omitted (13.2.2023) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx393a0m4-00017" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx393a0m4-00017" id="cx393a0m4-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx393a0m4-00017" id="cx393a0m4-00019" SectionRef="schedule-2-paragraph-4-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/4/a" Operative="true">Sch. 2 para. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a0e4802b45a9510c1e3f7658fb3a80ba" Type="F">
<Para>
<Text>
Regs. 8(c)-(e) substituted for reg. 8(c) (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx393a0m4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx393a0m4-00008" id="cx393a0m4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx393a0m4-00008" id="cx393a0m4-00010" SectionRef="schedule-2-paragraph-4-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/4/b" Operative="true">Sch. 2 para. 4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-33179b44740598c532454cc3912567e8" Type="F">
<Para>
<Text>
Reg. 9(c) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39ly4o4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39ly4o4-00007" id="cx39ly4o4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39ly4o4-00007" id="cx39ly4o4-00009" SectionRef="schedule-2-paragraph-5" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/5" Operative="true">Sch. 2 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c13b096bac386811b933b9fca048acf4" Type="F">
<Para>
<Text>
Reg. 14 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39owcb4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39owcb4-00008" id="cx39owcb4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39owcb4-00008" id="cx39owcb4-00010" SectionRef="schedule-2-paragraph-7" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/7" Operative="true">Sch. 2 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-36514854be498dcf542587e280598944" Type="F">
<Para>
<Text>
Reg. 17 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39t8ee4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39t8ee4-00008" id="cx39t8ee4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39t8ee4-00008" id="cx39t8ee4-00010" SectionRef="schedule-2-paragraph-8" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/8" Operative="true">Sch. 2 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fa4ecb32607215d1ff429196bd3bcc12" Type="F">
<Para>
<Text>
Reg. 18 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39wrdh4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39wrdh4-00008" id="cx39wrdh4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39wrdh4-00008" id="cx39wrdh4-00010" SectionRef="schedule-2-paragraph-9" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/9" Operative="true">Sch. 2 para. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11ebddf4d9e26af6f3237b1c73f9e42a" Type="F">
<Para>
<Text>
Reg. 19(za) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39z3t04-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39z3t04-00007" id="cx39z3t04-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39z3t04-00007" id="cx39z3t04-00009" SectionRef="schedule-2-paragraph-10-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/10/a" Operative="true">Sch. 2 para. 10(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d4d13d0c5a5e770887bd196e221ee936" Type="F">
<Para>
<Text>
Reg. 19(c) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39z3t04-00017" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39z3t04-00017" id="cx39z3t04-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39z3t04-00017" id="cx39z3t04-00019" SectionRef="schedule-2-paragraph-10-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/10/b" Operative="true">Sch. 2 para. 10(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-77b82989e9624dd57494622b7223a3c7" Type="F">
<Para>
<Text>
Words in reg. 19(d)(ii) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39z3t04-00026" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39z3t04-00026" id="cx39z3t04-00027" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39z3t04-00026" id="cx39z3t04-00028" SectionRef="schedule-2-paragraph-10-c" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/10/c" Operative="true">Sch. 2 para. 10(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a1a22c9fc22eab78d31375cdde62172c" Type="F">
<Para>
<Text>
Reg. 19(d)(iii) omitted (13.2.2023) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39z3t04-00033" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39z3t04-00033" id="cx39z3t04-00034" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39z3t04-00033" id="cx39z3t04-00035" SectionRef="schedule-2-paragraph-10-d" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/10/d" Operative="true">Sch. 2 para. 10(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-62c08c72ef7695d110796dcd07344901" Type="F">
<Para>
<Text>
Words in reg. 19(e) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx39z3t04-00042" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx39z3t04-00042" id="cx39z3t04-00043" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx39z3t04-00042" id="cx39z3t04-00044" SectionRef="schedule-2-paragraph-10-e" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/10/e" Operative="true">Sch. 2 para. 10(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-835fec79303b98038321cede6d89a518" Type="F">
<Para>
<Text>
Reg. 20 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3a995m4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3a995m4-00008" id="cx3a995m4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3a995m4-00008" id="cx3a995m4-00010" SectionRef="schedule-2-paragraph-11" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/11" Operative="true">Sch. 2 para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9f12c2cd40b1a07ea2cca1d3d449a89d" Type="F">
<Para>
<Text>
Words in reg. 29(a)(iii) omitted (13.2.2023) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3agvjc4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3agvjc4-00007" id="cx3agvjc4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3agvjc4-00007" id="cx3agvjc4-00009" SectionRef="schedule-2-paragraph-14-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/14/a" Operative="true">Sch. 2 para. 14(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-92eaeeb2dae1f37fdcd617ad3137e547" Type="F">
<Para>
<Text>
Words in reg. 29(a)(iii) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3agvjc4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3agvjc4-00016" id="cx3agvjc4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3agvjc4-00016" id="cx3agvjc4-00018" SectionRef="schedule-2-paragraph-14-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/14/b" Operative="true">Sch. 2 para. 14(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd24b35928923268363edbb10893c53b" Type="F">
<Para>
<Text>
Reg. 32(ca) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3amhkg4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3amhkg4-00007" id="cx3amhkg4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3amhkg4-00007" id="cx3amhkg4-00009" SectionRef="schedule-2-paragraph-16-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/16/a" Operative="true">Sch. 2 para. 16(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b7c4f8e4d64ee79254da9adf1fca35a2" Type="F">
<Para>
<Text>
Word in reg. 32(e) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3amhkg4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3amhkg4-00016" id="cx3amhkg4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3amhkg4-00016" id="cx3amhkg4-00018" SectionRef="schedule-2-paragraph-16-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/16/b" Operative="true">Sch. 2 para. 16(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-77cf071d2337d8b48571cc30445cde9d" Type="F">
<Para>
<Text>
Reg. 35(a) omitted (13.2.2023) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3askr04-00023" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3askr04-00023" id="cx3askr04-00024" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3askr04-00023" id="cx3askr04-00025" SectionRef="schedule-2-paragraph-17-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/17/a" Operative="true">Sch. 2 para. 17(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5198b380f868e1304029d4a656c227de" Type="F">
<Para>
<Text>
Reg. 35(aa) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3askr04-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3askr04-00007" id="cx3askr04-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3askr04-00007" id="cx3askr04-00009" SectionRef="schedule-2-paragraph-17-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/17/b" Operative="true">Sch. 2 para. 17(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e49ad56090d23b044a884435235d862b" Type="F">
<Para>
<Text>
Reg. 35(d) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3askr04-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3askr04-00016" id="cx3askr04-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3askr04-00016" id="cx3askr04-00018" SectionRef="schedule-2-paragraph-17-c" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/17/c" Operative="true">Sch. 2 para. 17(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1cd929b8774ae6f1c38c274709a20c6c" Type="F">
<Para>
<Text>
Reg. 36 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3b0myi4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3b0myi4-00008" id="cx3b0myi4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3b0myi4-00008" id="cx3b0myi4-00010" SectionRef="schedule-2-paragraph-19" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/19" Operative="true">Sch. 2 para. 19</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d65e47f6ff8a0ddd6ba516e88f13a339" Type="F">
<Para>
<Text>
Words in reg. 37(a) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3b2t0o4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3b2t0o4-00016" id="cx3b2t0o4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3b2t0o4-00016" id="cx3b2t0o4-00018" SectionRef="schedule-2-paragraph-20-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/20/a" Operative="true">Sch. 2 para. 20(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-022c346aee1d060b9830209b782c2e97" Type="F">
<Para>
<Text>
Reg. 37(c) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3b2t0o4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3b2t0o4-00007" id="cx3b2t0o4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3b2t0o4-00007" id="cx3b2t0o4-00009" SectionRef="schedule-2-paragraph-20-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/20/b" Operative="true">Sch. 2 para. 20(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c5e1ce932840c5519c6a662b55601ca5" Type="F">
<Para>
<Text>
Reg. 38(aa) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bakr34-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bakr34-00007" id="cx3bakr34-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bakr34-00007" id="cx3bakr34-00009" SectionRef="schedule-2-paragraph-21-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/21/a" Operative="true">Sch. 2 para. 21(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3de802d544f594b717e53a6a71653675" Type="F">
<Para>
<Text>
Reg. 38(c)(d) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bakr34-00017" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bakr34-00017" id="cx3bakr34-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bakr34-00017" id="cx3bakr34-00019" SectionRef="schedule-2-paragraph-21-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/21/b" Operative="true">Sch. 2 para. 21(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c7620896cbb5cc17dae45908f3a8ef99" Type="F">
<Para>
<Text>
Reg. 40(a) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bffc94-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bffc94-00008" id="cx3bffc94-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bffc94-00008" id="cx3bffc94-00010" SectionRef="schedule-2-paragraph-23" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/23" Operative="true">Sch. 2 para. 23</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7423f8e9b0b2d0d4706b042db6c99a03" Type="F">
<Para>
<Text>
Reg. 41(d)(e) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bhxj14-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bhxj14-00008" id="cx3bhxj14-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bhxj14-00008" id="cx3bhxj14-00010" SectionRef="schedule-2-paragraph-24" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/24" Operative="true">Sch. 2 para. 24</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7aa20257f826201bbe7ffe0afe200d91" Type="F">
<Para>
<Text>
Reg. 46(c) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bsw6r4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bsw6r4-00008" id="cx3bsw6r4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bsw6r4-00008" id="cx3bsw6r4-00010" SectionRef="schedule-2-paragraph-28" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/28" Operative="true">Sch. 2 para. 28</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8f3537e75854c65f52129206468c2dec" Type="F">
<Para>
<Text>
Reg. 47(b) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bvlbr4-00017" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bvlbr4-00017" id="cx3bvlbr4-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bvlbr4-00017" id="cx3bvlbr4-00019" SectionRef="schedule-2-paragraph-29-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/29/a" Operative="true">Sch. 2 para. 29(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c8f2cf0c9e97ad09dd58410d8a2f777c" Type="F">
<Para>
<Text>
Reg. 47(e) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3bvlbr4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3bvlbr4-00007" id="cx3bvlbr4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3bvlbr4-00007" id="cx3bvlbr4-00009" SectionRef="schedule-2-paragraph-29-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/29/b" Operative="true">Sch. 2 para. 29(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cde9955c602adc7dacc61b2932fc8ea3" Type="F">
<Para>
<Text>
Reg. 66 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3cfi8l4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3cfi8l4-00008" id="cx3cfi8l4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3cfi8l4-00008" id="cx3cfi8l4-00010" SectionRef="schedule-2-paragraph-34" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/34" Operative="true">Sch. 2 para. 34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f85266bbcb67aa30845b432e212564e8" Type="F">
<Para>
<Text>
Reg. 74 substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3cie544-00008" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3cie544-00008" id="cx3cie544-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3cie544-00008" id="cx3cie544-00010" SectionRef="schedule-2-paragraph-36" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/36" Operative="true">Sch. 2 para. 36</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b13b2eba9fe4ebe9cfcf66fbba5e7176" Type="F">
<Para>
<Text>
Words in reg. 80(b) substituted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3cm38v4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3cm38v4-00016" id="cx3cm38v4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3cm38v4-00016" id="cx3cm38v4-00018" SectionRef="schedule-2-paragraph-38-a" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/38/a" Operative="true">Sch. 2 para. 38(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6f6398506e4f38486b5512feecf78bcc" Type="F">
<Para>
<Text>
Reg. 80(c) inserted (13.2.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/64" id="cx3cm38v4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="64" Title="The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</Citation>
,
<CitationSubRef CitationRef="cx3cm38v4-00007" id="cx3cm38v4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3cm38v4-00007" id="cx3cm38v4-00009" SectionRef="schedule-2-paragraph-38-b" URI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/38/b" Operative="true">Sch. 2 para. 38(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b30ccb99f67d2afa87e6e79669055fcb" Type="F">
<Para>
<Text>
<CitationSubRef id="cl99e7ai5-00006" SectionRef="regulation-45A" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/45A">Reg. 45A</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl99e7ai5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl99e7ai5-00007" id="cl99e7ai5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl99e7ai5-00007" id="cl99e7ai5-00009" SectionRef="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/11" Operative="true">11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dc0a608b437342fe4b3a05c1c6d619d7" Type="F">
<Para>
<Text>
<CitationSubRef id="cl99wp6p5-00015" SectionRef="regulation-68A" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68A">Reg. 68A</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl99wp6p5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl99wp6p5-00016" id="cl99wp6p5-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl99wp6p5-00016" id="cl99wp6p5-00018" SectionRef="regulation-13" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/13" Operative="true">13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dc2d6173f3ecd6560554f2fef6f287c9" Type="F">
<Para>
<Text>
Reg. 5(db) substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9a8xpe5-00027" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9a8xpe5-00027" id="cl9a8xpe5-00028" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9a8xpe5-00027" id="cl9a8xpe5-00029" SectionRef="regulation-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/3/b" Operative="true">3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a13552a5eaf00e9254eaa0ba9d57b6a8" Type="F">
<Para>
<Text>
Reg. 5(dza) inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9adzyr5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9adzyr5-00007" id="cl9adzyr5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9adzyr5-00007" id="cl9adzyr5-00009" SectionRef="regulation-3-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/3/a" Operative="true">3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-df39aa7ea210d9e295f04cd1338573b4" Type="F">
<Para>
<Text>
Reg. 5(m) substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9dkaw65-00017" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9dkaw65-00017" id="cl9dkaw65-00018" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9dkaw65-00017" id="cl9dkaw65-00019" SectionRef="regulation-3-c" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/3/c" Operative="true">3(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35401f25e50818f0cfd81b04d6a9a5f3" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9dustw5-00006" SectionRef="regulation-18-za" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/18/za">Reg. 18(za)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9dustw5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9dustw5-00007" id="cl9dustw5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9dustw5-00007" id="cl9dustw5-00009" SectionRef="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/4" Operative="true">4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-29a35148ecfc077c43491afa3dd8ac6d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cl9epb3r5-00006" SectionRef="regulation-36" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/36">reg. 36</CitationSubRef>
substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9epb3r5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9epb3r5-00007" id="cl9epb3r5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9epb3r5-00007" id="cl9epb3r5-00009" SectionRef="regulation-5-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/5/a" Operative="true">5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4b47776d5a3533281797100f429ca1f8" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cl9epb3r5-00015" SectionRef="regulation-36" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/36">reg. 36</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9epb3r5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9epb3r5-00016" id="cl9epb3r5-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9epb3r5-00016" id="cl9epb3r5-00018" SectionRef="regulation-5-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/5/b" Operative="true">5(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-44c43ac4b2da73ccbd306ad6b3f950cf" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cl9g060x5-00015" SectionRef="regulation-37-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/b">reg. 37(b)</CitationSubRef>
substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9g060x5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9g060x5-00016" id="cl9g060x5-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9g060x5-00016" id="cl9g060x5-00018" SectionRef="regulation-6-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/6/a" Operative="true">6(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fedbb6e29a963a4f9662f12fb0a2e55c" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9g060x5-00006" SectionRef="regulation-37-ba" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/37/ba">Reg. 37(ba)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9g060x5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9g060x5-00007" id="cl9g060x5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9g060x5-00007" id="cl9g060x5-00009" SectionRef="regulation-6-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/6/b" Operative="true">6(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-82e5c2be0cdd68422735fa7c4761220c" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9g8m7p5-00006" SectionRef="regulation-38-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b">Reg. 38(b)</CitationSubRef>
<CitationSubRef id="cl9g8m7p5-00007" SectionRef="regulation-38-iia" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/iia">(iia)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9g8m7p5-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9g8m7p5-00008" id="cl9g8m7p5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9g8m7p5-00008" id="cl9g8m7p5-00010" SectionRef="regulation-7-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/a" Operative="true">7(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d7690232615e70cfc00fd7860b3d9d79" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9g8m7p5-00016" SectionRef="regulation-38-b-iv" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iv">Reg. 38(b)(iv)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9g8m7p5-00017" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9g8m7p5-00017" id="cl9g8m7p5-00018" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9g8m7p5-00017" id="cl9g8m7p5-00019" SectionRef="regulation-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/b" Operative="true">7(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-97db0e118568363fca2807e304769233" Type="F">
<Para>
<Text>
Reg. 43 substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9hdor05-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9hdor05-00008" id="cl9hdor05-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9hdor05-00008" id="cl9hdor05-00010" SectionRef="regulation-8" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/8" Operative="true">8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-68ba175c511647889d0da057c3e7fbfa" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9mchva5-00007" SectionRef="regulation-44" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/44">Reg. 44</CitationSubRef>
substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9mchva5-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9mchva5-00008" id="cl9mchva5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9mchva5-00008" id="cl9mchva5-00010" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/9" Operative="true">9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-44b18ed397212a892faae9635881bcd8" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9mrogd5-00007" SectionRef="regulation-45" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/45">Reg. 45</CitationSubRef>
substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9mrogd5-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9mrogd5-00008" id="cl9mrogd5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9mrogd5-00008" id="cl9mrogd5-00010" SectionRef="regulation-10" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/10" Operative="true">10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-02b326399ce3054b19105095bfe5c9d5" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9mxx0w5-00007" SectionRef="regulation-68" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68">Reg. 68</CitationSubRef>
substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9mxx0w5-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9mxx0w5-00008" id="cl9mxx0w5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9mxx0w5-00008" id="cl9mxx0w5-00010" SectionRef="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/12" Operative="true">12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0c28a5ce23e48b849bd2d41bbc00cd2" Type="F">
<Para>
<Text>
<CitationSubRef id="cl9n1nrc5-00006" SectionRef="regulation-72-ca" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/72/ca">Reg. 72(ca)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9n1nrc5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9n1nrc5-00007" id="cl9n1nrc5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9n1nrc5-00007" id="cl9n1nrc5-00009" SectionRef="regulation-14" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/14" Operative="true">14</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f6b8c1e7ca9b0bd65c6714ea7c412868" Type="F">
<Para>
<Text>
Words in reg. 80(c) substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9n6jhn5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9n6jhn5-00007" id="cl9n6jhn5-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9n6jhn5-00007" id="cl9n6jhn5-00009" SectionRef="regulation-15-a" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/15/a" Operative="true">15(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-50b9e24c26b766a7173068dd8068d4b0" Type="F">
<Para>
<Text>
Word in reg. 80(c) substituted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9n6jhn5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9n6jhn5-00016" id="cl9n6jhn5-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9n6jhn5-00016" id="cl9n6jhn5-00018" SectionRef="regulation-15-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/15/b" Operative="true">15(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>