http://www.legislation.gov.uk/uksi/2020/1559/part/1/madeThe Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enKing's Printer of Acts of Parliament2020-12-23EXITING THE EUROPEAN UNIONEXCISEThese 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 20102.

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

S.I. 2010/593 amended by S.I. 2011/2225, S.I. 2015/368 and S.I. 2019/975.

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.

3.(1)

Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—

(a)

UK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;

(b)

UK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;

(c)

registered commercial importers pursuant to Part 11 of the Northern Ireland Regulations;

(d)

tax representatives pursuant to Part 12 of the Northern Ireland Regulations

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.

(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

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.

.

4.

The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.

5.

In regulation 3(1) (interpretation)—

(a)

in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—

(i)

for “another Member State” substitute “an EU Member State”;

(ii)

after “authorities of that” insert “EU”;

(b)

in the definition of “computerised system” before “computerised”, insert “EU”;

(c)

for the definition of “customs office of exit” substitute—

“customs office of exit” has the meaning given by Article 41(16) of Regulation (EU) 2015/2446

O.J. L 343 29.12.2015 p. 1.

;

;

(d)

in the definition of “distance selling arrangement”, in subparagraph (a) for “another Member State” substitute “an EU Member State” and for the references to “the United Kingdom” in subparagraphs (a), (b) and (c) substitute “Northern Ireland”;

(e)

in the definition of “excise duty”—

(i)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;

(ii)

in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;

(f)

for the definition of “excise goods” substitute—

“excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—

(a)

which are chargeable with excise duty, or

(b)

which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979

1979 c. 5. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12).

;

;

(g)

in the definitions of “Member State” and “territory of a Member State”—

(i)

for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;

(ii)

in subparagraph (a) omit “, the Channel Islands”;

(iii)

in subparagraph (b) omit “and the Isle of Man”;

(iv)

after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;

(h)

in the definition of “place of direct delivery”—

(i)

in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);

(ii)

in subparagraph (a) for “UK” substitute “NI”;

(iii)

in subparagraph (b) for “another” substitute “an EU”;

(iv)

in subparagraph (b) after “registered consignee in the” insert “EU”;

(i)

in the definition of “place of importation” for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of Regulation (EU) 952/2013

O.J. L 269 10.10.2013 p.1.

”;

(j)

in the definition of “registered commercial importer” insert “NI” before “registered commercial importer”;

(k)

in the definition of “registered consignee”—

(i)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii)

in subparagraph (b) for “another” substitute “an EU”;

(l)

in the definition of “registered consignor”—

(i)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii)

in subparagraph (b) for “another” substitute “an EU”;

(m)

in the definition of “report of export”—

(i)

after “completed by” insert “the Commissioners or”;

(ii)

for “another” substitute “an EU”;

(iii)

insert “EU” before “computerised system”;

(iv)

after “the territory of the EU” insert “or Northern Ireland”;

(n)

in the definition of “report of receipt”—

(i)

insert “EU” before “computerised system”;

(ii)

insert “EU” before “Member State”;

(iii)

after “destination” insert “or Northern Ireland”;

(o)

in the definition of “tax representative” insert “NI” before “tax representative;

(p)

in the definition of “tax warehouse”—

(i)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii)

in subparagraph (b) for “another” substitute “an EU”;

(iii)

in subparagraph (b) after “warehousekeeper in that” insert “EU”;

(q)

in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;

(r)

after 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;

;

(s)

in the definition of “UK registered consignee” for “UK” substitute “NI”;

(t)

in the definition of “UK registered consignor” for “UK” substitute “NI”.

6.

In regulation 3(3)—

(a)

in subparagraph (a)(ii) for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of Regulation (EU) 952/2013”;

(b)

in subparagraph (b)(ii)—

(i)

after “dispatched” insert “from an EU Member State or Northern Ireland”;

(ii)

after “EU” insert “or Northern Ireland”.

7.

In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.

8.

In regulation 6—

(a)

for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b)

insert “in Northern Ireland” in the following places—

(i)

in paragraph (1)(a) after “duty suspension arrangement”;

(ii)

in paragraph (1)(b) after “duty suspension arrangement”;

(iii)

in paragraph (1)(c) after “are produced”;

(iv)

in paragraph (1)(d) after “duty at importation”;

(c)

in paragraph (3) for “another” substitute “an EU”.

9.

In regulation 7—

(a)

in paragraph (1)—

(i)

for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(ii)

in subparagraph (c) for “UK” substitute “NI”;

(iii)

in subparagraph (d) for “another” substitute “an EU”;

(b)

in paragraph (2)(a)—

(i)

after “export” for “,” substitute “or”;

(ii)

omit “or removal to the Isle of Man”.

10.

Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.

11.

In regulation 8(1) for “UK” substitute “NI”.

12.

In regulation 9(1)—

(a)

for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b)

in subparagraph (b)(ii)—

(i)

for “UK” substitute “NI”;

(ii)

in subparagraph (b)(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of Regulation (EU) 952/2013”.

13.

Before regulation 13 in the heading for “another” substitute “an EU”.

14.

In regulation 13—

(a)

in paragraph (1)—

(i)

for “another” substitute “an EU”;

(ii)

for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (3)(b)—

(i)

for “the United Kingdom” substitute “Northern Ireland;

(ii)

for “another” substitute “an EU”.

15.

In regulation 14(1)—

(a)

in subparagraph (a) for “another” substitute “an EU”;

(b)

in subparagraph (b) for “the UK” substitute “Northern Ireland”.

16.

In regulation 15—

(a)

for “the United Kingdom” substitute “Northern Ireland”;

(b)

for “another” substitute “an EU”.

17.

In regulation 16, in paragraphs (2) and (3)(b) for “the United Kingdom” substitute “Northern Ireland”.

18.

In regulation 17, in paragraph (2)(b) for “the United Kingdom” substitute “Northern Ireland”.

19.

In regulation 19—

(a)

in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;

(b)

omit paragraphs (3) and (4);

(c)

in paragraph (5) for “another” substitute “an EU”;

(d)

in paragraph (6)—

(i)

in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;

(ii)

omit subparagraph (b);

(iii)

in subparagraph (c) for “the United Kingdom” substitute “Northern Ireland”;

(e)

omit paragraph (7)(b).

20.

In regulation 21—

(a)

in paragraph (1)(a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2)(d) for “a Member State” substitute “an EU Member State or the Commissioners”;

(c)

in paragraph (3)(b) for “another” substitute “an EU”.

21.

In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.

22.

In regulation 22—

(a)

in paragraph (1)—

(i)

for “another” substitute “an EU”;

(ii)

after “Member State” insert “into Northern Ireland”;

(b)

in paragraph (2) for “UK” substitute “NI”.

23.

In regulation 23 for each occurrence of “UK” substitute “NI”.

24.

In regulation 24 for each occurrence of “UK” substitute “NI”.

25.

In regulations 25 and 26 for each occurrence of “UK” substitute “NI”.

26.

In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.

27.

In regulation 28 for each occurrence of “UK” substitute “NI”.

28.

Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.

29.

In regulation 30—

(a)

in paragraph (1)—

(i)

after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;

(ii)

after “free circulation” insert “in Northern Ireland”;

(iii)

in paragraph (1) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of Regulation 952/2013 (EU)”;

(b)

in paragraph (2) for “UK” substitute “NI”.

30.

In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.

31.

In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.

32.

In regulation 35—

(a)

for each occurrence of “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;

(c)

in paragraph (a)(iv)—

(i)

for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;

(ii)

for “from another” substitute “from an EU”;

(iii)

for “to the United Kingdom” substitute “Northern Ireland”;

(d)

in paragraph (b) for “another” substitute “an EU”;

(e)

in paragraph (c) for both occurrences of “UK” substitute “Northern Ireland”.

33.

In regulation 36—

(a)

for “UK” substitute “NI”;

(b)

for “the United Kingdom” substitute “Northern Ireland”.

34.

In regulation 37—

(a)

for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;

(c)

in paragraph (b) for “UK” substitute “NI”.

35.

In regulation 39(1)—

(a)

after “tax warehouses” insert “in Northern Ireland”;

(b)

in subparagraph (a) insert “NI” before “registered consignor”;

(c)

for subparagraph (b) substitute—(b)

the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with

.

36.

In regulation 40—

(a)

in paragraph (1)—

(i)

for “another” substitute “an EU”;

(ii)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(iii)

in subparagraph (b) for “UK” substitute “NI”;

(b)

omit paragraph (2).

37.

In regulation 41—

(a)

in paragraphs (2), (4) and (5) before “computerised system” in each place it occurs insert “EU”;

(b)

in paragraphs (6) and (7) for “another” substitute “an EU”.

38.

In regulation 42—

(a)

in paragraphs (1) and (3) insert “EU” before “computerised system”;

(b)

in paragraph (4)—

(i)

in subparagraph (b) for “another” substitute “an EU”;

(ii)

in subparagraph (c) after “the EU” insert “or Northern Ireland”;

(iii)

in subparagraph (d) for “another” substitute “an EU”.

39.

In regulation 43—

(a)

in paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (b) for “UK” substitute “NI”;

(c)

in the words following paragraph (b) for “another” substitute “an EU”.

40.

In regulation 44—

(a)

in paragraph (1) after “applies to the export” insert “from Northern Ireland”;

(b)

in paragraph (3)—

(i)

after “the territory of the EU” insert “or Northern Ireland”;

(ii)

before “computerised system” insert “EU”.

41.

In regulation 45—

(a)

omit paragraph (1);

(b)

in paragraph (2) for “another” substitute “an EU”;

(c)

in paragraph (3)—

(i)

in subparagraph (b) for “another” substitute “an EU”;

(ii)

in subparagraph (c) insert “EU” before “computerised system”.

42.

Before regulation 46 in the heading “report of export from territory of the EU” insert “or Northern Ireland” at the end.

43.

In regulation 46—

(a)

in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2) for “another” substitute “an EU”;

(c)

in paragraphs (3) and (4) insert “EU” before “computerised system”;

(d)

in paragraph (4) for “another” substitute “an EU”;

(e)

omit paragraph (5);

(f)

in paragraph (7) insert “EU” before “Member State”.

44.

In regulation 47—

(a)

in paragraph (1)—

(i)

for “another” substitute “an EU”;

(ii)

for “the United Kingdom” substitute “Northern Ireland”;

(iii)

for “the territory of the EU” substitute “Northern Ireland for a non-EU destination”;

(b)

in paragraph (2)—

(i)

for “the territory of the EU” substitute “Northern Ireland”;

(ii)

insert “EU” before computerised system.

45.

In regulation 48—

(a)

in the heading for “territory of the EU” substitute “Northern Ireland” and insert “EU” before “computerised system”;

(b)

in paragraphs (1) and (2)—

(i)

insert “EU” before “computerised system”;

(ii)

insert “EU” before “Member State”.

46.

In regulation 49—

(a)

in paragraph (1)—

(i)

after “dispatched” insert “from Northern Ireland”;

(ii)

for “another” substitute “an EU”;

(b)

in paragraph (2) insert “EU” before “computerised system”;

(c)

in paragraph (4) insert “EU” before “Member State”.

47.

In regulation 50—

(a)

in the heading insert “EU” before “computerised system”;

(b)

in paragraph (1) insert “EU” before “computerised system”;

(c)

in paragraph (2)—

(i)

for “the United Kingdom” substitute “Northern Ireland”;

(ii)

for “another” substitute “an EU”;

(d)

in paragraph (4) insert “EU” before “computerised system”.

48.

Before regulation 51 in the heading insert “EU” before “computerised system”

49.

In regulation 51 in paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs.

50.

In regulation 52—

(a)

in paragraph (1)—

(i)

for “another” substitute “an EU”;

(ii)

for “the United Kingdom” substitute “Northern Ireland”;

(b)

omit paragraph (2).

51.

In regulation 54—

(a)

in paragraphs (1), (4) and (5) insert “EU” before “computerised system”;

(b)

in paragraph (5)(c) insert “EU” before “Member State”.

52.

In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—

(a)

in the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;

(b)

in paragraph (2) insert “EU” before “Member State”.

53.

After regulation 55 insert—PART A855A.

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.

.

54.

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).

55.

In regulation 64 (application of Part 10)—

(a)

in paragraph (1)—

(i)

for “the United Kingdom” substitute “Northern Ireland”;

(ii)

for “another” substitute “an EU”;

(b)

in paragraph (2) for “UK” substitute “NI”;

(c)

in paragraph (3)—

(i)

for “UK” substitute “NI”;

(ii)

for subparagraph (a) substitute—(a)

a person (“the NI vendor”) 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;

;

(iii)

in subparagraph (b) for “UK” substitute “NI” and for “another” substitute “an EU”;

(iv)

in subparagraph (c) for “another” substitute “an EU”.

56.

In regulation 65(2) (accompanying document for exports of excise goods after release for consumption)—

(a)

for “another” substitute “an EU”;

(b)

for “the United Kingdom” substitute “Northern Ireland”.

57.

In regulation 66 (additional requirements), in paragraphs (a) and (b) insert “EU” before “Member State”.

58.

In regulation 67(1) (application of Part 11)—

(a)

for both occurrences of “another” substitute “an EU”;

(b)

insert “into Northern Ireland” before “which have been released”.

59.

In regulation 68(1)(b)—

(a)

for “the UK” substitute “Northern Ireland”;

(b)

for “the United Kingdom” substitute “Northern Ireland”.

60.

Before regulation 70 in the heading insert “NI” before “Registered commercial” and substitute “registered” for “Registered”.

61.

In regulation 70 (registered commercial importers – approval and registration) in paragraphs (2) and (3) insert “NI” before “registered commercial”.

62.

In regulations 71, 72 and 73 insert “NI” before “registered commercial” (in each place it occurs).

63.

In regulation 72(c) for “the United Kingdom” substitute “Northern Ireland”.

64.

In the heading for Part 12 for “ANOTHER” substitute “AN EU”.

65.

Before regulation 76 in the heading “Tax representatives – approval and registration” insert “NI” before “Tax representatives” and for “Tax” substitute “tax”.

66.

In regulation 76 in paragraphs (2), (3) and (4) insert “NI” before “tax”.

67.

Before regulation 77 in the heading insert “NI” before “Tax” and for “Tax” substitute “tax”;

68.

In regulation 77—

(a)

in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraphs (1) and (2) insert “NI” before tax”.

69.

In regulation 78 in paragraphs (1) and (2) insert “NI” before “tax”.

70.

Before regulation 80 in the heading for “the United Kingdom” substitute “Northern Ireland”.

71.

In regulation 80—

(a)

in paragraph (1)—

(i)

in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;

(ii)

in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(c)

in paragraph (3)—

(i)

for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(ii)

for “in which Member State” substitute “whether”;

(iii)

after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;

(d)

in paragraph (4) for “another” substitute “an EU”.

72.

In regulation 81—

(a)

in paragraph (1)—

(i)

in subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;

(ii)

in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;

(c)

in paragraphs (3)(b) and (4)(b) for “another” substitute “an EU”;

(d)

omit paragraph (7)(i).

73.

In regulation 82—

(a)

in paragraph (1)—

(i)

in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii)

in subparagraph (b) for “another” substitute “an EU”;

(b)

in paragraph (3) insert “EU” before both occurrences of “Member State”.

74.

In regulation 83(b) for “another” substitute “an EU”.

75.

Before regulation 84 in the heading for “the United Kingdom” substitute “Northern Ireland”.

76.

In regulation 84—

(a)

in paragraph (1)—

(i)

in subparagraph (a) for “another” substitute “an EU”;

(ii)

in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;

(c)

in paragraph (3)—

(i)

for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(ii)

for “in which Member State” substitute “whether”;

(iii)

after “the irregularity occurred” insert “in Northern Ireland or in an EU Member State”.

77.

In regulation 85—

(a)

in paragraph (1)—

(i)

in subparagraph (b) omit “the Member State in which” and for “is another” substitute “in an EU”;

(ii)

in subparagraph (c) insert “EU” before both occurrences of “Member State”;

(b)

in paragraph (3) insert “EU” before both occurrences of “Member State”.

78.

In regulation 86—

(a)

in paragraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise warehouses” insert “in Northern Ireland”;

(b)

in paragraphs (b) and (c) for “UK” substitute “NI”.

79.

Omit Part 17.

80.

In Schedule 1—

(a)

in the entries for regulations 50(2) and (4), 51 and 55(1) and (3) insert “EU” before “computerised system”;

(b)

omit the entries for 57(2), 58(2) and (5), 59(1), 60(2) and (4), 60A, 61, 62(3), 63(3) and 63A(2).

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 201981.

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

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.

are amended as follows.

82.

Insert “UK” before “computerised system” in these places—

(a)

regulation 7(2)(c) (insertion of definition of “change of destination message”);

(b)

regulation 7(2)(f) (substitution of definition of “electronic administrative document”);

(c)

regulation 22(4)

Regulation 22(4) of S.I. 2019/13 was substituted by S.I. 2019/1216.

(insertion of regulation 56(1A) and (2)) in the inserted paragraph (2);

(d)

regulation 24(2), (3) in the inserted paragraph (2C), (5) and (7) in the inserted paragraph (8) (amendments of regulation 58);

(e)

regulation 26 (insertion of regulation 59A).

83.

After regulation 4 insert—4A.

Insert “UK” before “computerised system” in these places—

(a)

regulation 3, in the definitions “report of export” and “report of receipt;

(b)

regulation 19(3)(b);

(c)

regulation 56(2)(a);

(d)

regulation 57(4), (5) and (6);

(e)

regulation 58(1) and (3);

(f)

regulation 59(1), (3) and (4);

(g)

in the heading to regulation 60;

(h)

regulation 60(1), (3)(c) and (4);

(i)

in the heading to regulation 60A;

(j)

regulation 60A(2);

(k)

in the heading to regulation 61;

(l)

regulation 61(1);

(m)

in Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61.

.

84.

In regulation 6 (insertion of regulation 2A), omit “”.” at the end of inserted regulation 2A and insert—2B.

These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.”.

.

85.

In regulation 7(2) (amendment of regulation 3)—

(a)

in subparagraph (a), after paragraph (i) insert—(ia)

“computerised system”;

;

(b)

omit subparagraph (d);

(c)

after subparagraph (m) insert—(ma)

after 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

S.I. 2020/1559.

;

;

(d)

after subparagraph (s) insert—(t)

after the definition of “transporter” insert—

UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;

.

.

86.

After regulation 8 and before the heading “Amendments to Part 2” insert—8A.

In regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”.

.

87.

In regulation 9

As amended by regulation 5(2) of S.I. 2019/1216.

(amendments to regulation 6)—

(a)

after paragraph (3) insert—(3A)

At end of paragraph (2)(a) omit “or”.”;

(3B)

After paragraph 2(a) insert—(ab)

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;

.

.

88.

After regulation 10 (amendments to regulation 7) insert—10A.

After regulation 7 insert—7A.(1)

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.

(2)

The Commissioners may in a notice published by them

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.

specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

.

.

89.

For regulation 19 (amendment to regulation 37) substitute—19.

In regulation 37—

(a)

make the existing text paragraph (1);

(b)

in paragraph (1)(a)(ii) for “EU” substitute “United Kingdom”;

(c)

after the paragraph (1) insert—(2)

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).

(3)

Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—

(a)

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

(b)

regulation 59A does not apply to the movement.

(4)

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.

.

.

90.

For regulation 22(3)(a) (amendments to regulation 56) substitute—(a)

for “regulation 58(3)” substitute “regulation 56A(1);”.

.

91.

After regulation 22 insert—22A.

After regulation 56 insert—Northern Ireland – special provisions56A.(1)

Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—

(a)

the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;

(b)

the movement ends in a tax warehouse in Northern Ireland.

(2)

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.

.

.

92.

In regulation 23 (amendment of regulation 57) insert—(1A)

After paragraph (1) insert—(1A)

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.

.

.

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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:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2020-12-23</dc:modified>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
<dc:description>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.</dc:description>
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<num>PART 1</num>
<heading>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</heading>
<hcontainer name="crossheading" ukl:Name="P1group">
<heading>Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</heading>
<hcontainer name="regulation" eId="regulation-2">
<num>2.</num>
<content>
<p>
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
<authorialNote class="footnote" eId="f00004" marker="4">
<p>
<ref eId="c00026" href="http://www.legislation.gov.uk/id/uksi/2010/593">S.I. 2010/593</ref>
amended by
<ref eId="c00027" href="http://www.legislation.gov.uk/id/uksi/2011/2225">S.I. 2011/2225</ref>
,
<ref eId="c00028" href="http://www.legislation.gov.uk/id/uksi/2015/368">S.I. 2015/368</ref>
and
<ref eId="c00029" href="http://www.legislation.gov.uk/id/uksi/2019/975">S.I. 2019/975</ref>
.
</p>
</authorialNote>
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.
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-3">
<num>3.</num>
<paragraph eId="regulation-3-1">
<num>(1)</num>
<intro>
<p>Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—</p>
</intro>
<level class="para1" eId="regulation-3-1-a">
<num>(a)</num>
<content>
<p>UK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;</p>
</content>
</level>
<level class="para1" eId="regulation-3-1-b">
<num>(b)</num>
<content>
<p>UK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;</p>
</content>
</level>
<level class="para1" eId="regulation-3-1-c">
<num>(c)</num>
<content>
<p>registered commercial importers pursuant to Part 11 of the Northern Ireland Regulations;</p>
</content>
</level>
<level class="para1" eId="regulation-3-1-d">
<num>(d)</num>
<content>
<p>tax representatives pursuant to Part 12 of the Northern Ireland Regulations</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</paragraph>
<paragraph eId="regulation-3-2">
<num>(2)</num>
<content>
<p>“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.</p>
</content>
</paragraph>
<paragraph eId="regulation-3-3">
<num>(3)</num>
<content>
<p>
“Revenue trader” has the meaning given in section 1 of the Customs and Excise Management Act 1979
<authorialNote class="footnote" eId="f00005" marker="5">
<p>
<ref eId="c00030" href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
. Section 1 was amended by paragraph 1 of Schedule 8 to the Finance Act
<ref eId="c00031" href="http://www.legislation.gov.uk/id/ukpga/1981/35">1981 (c.35)</ref>
; section 11(2) of the Finance Act
<ref eId="c00032" href="http://www.legislation.gov.uk/id/ukpga/1991/31">1991 (c. 31)</ref>
; section 30(3) and Part 1 of the Finance Act
<ref eId="c00033" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 (c. 34)</ref>
; paragraph 2 of Schedule 18 to the Finance Act
<ref eId="c00034" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 (c. 16)</ref>
; paragraph 41 of Schedule 24 to the Finance Act
<ref eId="c00035" href="http://www.legislation.gov.uk/id/ukpga/2012/14">2012 (c. 14)</ref>
and paragraph 11 of Schedule 28 to the Finance Act
<ref eId="c00036" href="http://www.legislation.gov.uk/id/ukpga/2014/26">2014 (c. 26)</ref>
; there are other amendments but none are relevant.
</p>
</authorialNote>
.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="regulation" eId="regulation-4">
<num>4.</num>
<content>
<p>The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-5">
<num>5.</num>
<intro>
<p>In regulation 3(1) (interpretation)—</p>
</intro>
<level class="para1" eId="regulation-5-a">
<num>(a)</num>
<intro>
<p>in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—</p>
</intro>
<level class="para2" eId="regulation-5-a-i">
<num>(i)</num>
<content>
<p>for “another Member State” substitute “an EU Member State”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-a-ii">
<num>(ii)</num>
<content>
<p>after “authorities of that” insert “EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-b">
<num>(b)</num>
<content>
<p>in the definition of “computerised system” before “computerised”, insert “EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-5-c">
<num>(c)</num>
<content>
<p>
<mod>
for the definition of “customs office of exit” substitute—
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<hcontainer name="definition">
<content>
<p>
“customs office of exit” has the meaning given by Article 41(16) of
<ref eId="c00001" href="http://www.legislation.gov.uk/european/regulation/2015/2446">Regulation (EU) 2015/2446</ref>
<authorialNote class="footnote" eId="f00006" marker="6">
<p>O.J. L 343 29.12.2015 p. 1.</p>
</authorialNote>
;
</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-5-d">
<num>(d)</num>
<content>
<p>in the definition of “distance selling arrangement”, in subparagraph (a) for “another Member State” substitute “an EU Member State” and for the references to “the United Kingdom” in subparagraphs (a), (b) and (c) substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-5-e">
<num>(e)</num>
<intro>
<p>in the definition of “excise duty”—</p>
</intro>
<level class="para2" eId="regulation-5-e-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-e-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-f">
<num>(f)</num>
<content>
<p>
<mod>
for the definition of “excise goods” substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="definition">
<intro>
<p>“excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>which are chargeable with excise duty, or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979
<authorialNote class="footnote" eId="f00007" marker="7">
<p>
<ref eId="c00037" href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
. Section 23C was inserted by section 13 of the Finance Act
<ref eId="c00038" href="http://www.legislation.gov.uk/id/ukpga/2004/12">2004 (c. 12)</ref>
.
</p>
</authorialNote>
;
</p>
</content>
</level>
</hcontainer>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-5-g">
<num>(g)</num>
<intro>
<p>in the definitions of “Member State” and “territory of a Member State”—</p>
</intro>
<level class="para2" eId="regulation-5-g-i">
<num>(i)</num>
<content>
<p>for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;</p>
</content>
</level>
<level class="para2" eId="regulation-5-g-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (a) omit “, the Channel Islands”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-g-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (b) omit “and the Isle of Man”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-g-iv">
<num>(iv)</num>
<content>
<p>after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-h">
<num>(h)</num>
<intro>
<p>in the definition of “place of direct delivery”—</p>
</intro>
<level class="para2" eId="regulation-5-h-i">
<num>(i)</num>
<content>
<p>in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);</p>
</content>
</level>
<level class="para2" eId="regulation-5-h-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (a) for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-h-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-h-iv">
<num>(iv)</num>
<content>
<p>in subparagraph (b) after “registered consignee in the” insert “EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-i">
<num>(i)</num>
<content>
<p>
in the definition of “place of importation” for “Article 79 of
<ref eId="c00002" href="http://www.legislation.gov.uk/european/regulation/1992/2913">Regulation (EEC) 2913/92</ref>
” substitute “Article 201 of
<ref eId="c00003" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) 952/2013</ref>
<authorialNote class="footnote" eId="f00008" marker="8">
<p>O.J. L 269 10.10.2013 p.1.</p>
</authorialNote>
”;
</p>
</content>
</level>
<level class="para1" eId="regulation-5-j">
<num>(j)</num>
<content>
<p>in the definition of “registered commercial importer” insert “NI” before “registered commercial importer”;</p>
</content>
</level>
<level class="para1" eId="regulation-5-k">
<num>(k)</num>
<intro>
<p>in the definition of “registered consignee”—</p>
</intro>
<level class="para2" eId="regulation-5-k-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-k-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-l">
<num>(l)</num>
<intro>
<p>in the definition of “registered consignor”—</p>
</intro>
<level class="para2" eId="regulation-5-l-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-l-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-m">
<num>(m)</num>
<intro>
<p>in the definition of “report of export”—</p>
</intro>
<level class="para2" eId="regulation-5-m-i">
<num>(i)</num>
<content>
<p>after “completed by” insert “the Commissioners or”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-m-ii">
<num>(ii)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-m-iii">
<num>(iii)</num>
<content>
<p>insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-m-iv">
<num>(iv)</num>
<content>
<p>after “the territory of the EU” insert “or Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-n">
<num>(n)</num>
<intro>
<p>in the definition of “report of receipt”—</p>
</intro>
<level class="para2" eId="regulation-5-n-i">
<num>(i)</num>
<content>
<p>insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-n-ii">
<num>(ii)</num>
<content>
<p>insert “EU” before “Member State”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-n-iii">
<num>(iii)</num>
<content>
<p>after “destination” insert “or Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-o">
<num>(o)</num>
<content>
<p>in the definition of “tax representative” insert “NI” before “tax representative;</p>
</content>
</level>
<level class="para1" eId="regulation-5-p">
<num>(p)</num>
<intro>
<p>in the definition of “tax warehouse”—</p>
</intro>
<level class="para2" eId="regulation-5-p-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-p-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-5-p-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (b) after “warehousekeeper in that” insert “EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-5-q">
<num>(q)</num>
<content>
<p>in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-5-r">
<num>(r)</num>
<content>
<p>
<mod>
after the definition of “transporter” insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="definition">
<content>
<p>“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;</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-5-s">
<num>(s)</num>
<content>
<p>in the definition of “UK registered consignee” for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para1" eId="regulation-5-t">
<num>(t)</num>
<content>
<p>in the definition of “UK registered consignor” for “UK” substitute “NI”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-6">
<num>6.</num>
<intro>
<p>In regulation 3(3)—</p>
</intro>
<level class="para1" eId="regulation-6-a">
<num>(a)</num>
<content>
<p>
in subparagraph (a)(ii) for “Article 79 of
<ref eId="c00004" href="http://www.legislation.gov.uk/european/regulation/1992/2913">Regulation (EEC) 2913/92</ref>
” substitute “Article 201 of
<ref eId="c00005" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) 952/2013</ref>
”;
</p>
</content>
</level>
<level class="para1" eId="regulation-6-b">
<num>(b)</num>
<intro>
<p>in subparagraph (b)(ii)—</p>
</intro>
<level class="para2" eId="regulation-6-b-i">
<num>(i)</num>
<content>
<p>after “dispatched” insert “from an EU Member State or Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-6-b-ii">
<num>(ii)</num>
<content>
<p>after “EU” insert “or Northern Ireland”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-7">
<num>7.</num>
<content>
<p>In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-8">
<num>8.</num>
<intro>
<p>In regulation 6—</p>
</intro>
<level class="para1" eId="regulation-8-a">
<num>(a)</num>
<content>
<p>for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-8-b">
<num>(b)</num>
<intro>
<p>insert “in Northern Ireland” in the following places—</p>
</intro>
<level class="para2" eId="regulation-8-b-i">
<num>(i)</num>
<content>
<p>in paragraph (1)(a) after “duty suspension arrangement”;</p>
</content>
</level>
<level class="para2" eId="regulation-8-b-ii">
<num>(ii)</num>
<content>
<p>in paragraph (1)(b) after “duty suspension arrangement”;</p>
</content>
</level>
<level class="para2" eId="regulation-8-b-iii">
<num>(iii)</num>
<content>
<p>in paragraph (1)(c) after “are produced”;</p>
</content>
</level>
<level class="para2" eId="regulation-8-b-iv">
<num>(iv)</num>
<content>
<p>in paragraph (1)(d) after “duty at importation”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-8-c">
<num>(c)</num>
<content>
<p>in paragraph (3) for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-9">
<num>9.</num>
<intro>
<p>In regulation 7—</p>
</intro>
<level class="para1" eId="regulation-9-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-9-a-i">
<num>(i)</num>
<content>
<p>for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-9-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (c) for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para2" eId="regulation-9-a-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (d) for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-9-b">
<num>(b)</num>
<intro>
<p>in paragraph (2)(a)—</p>
</intro>
<level class="para2" eId="regulation-9-b-i">
<num>(i)</num>
<content>
<p>after “export” for “,” substitute “or”;</p>
</content>
</level>
<level class="para2" eId="regulation-9-b-ii">
<num>(ii)</num>
<content>
<p>omit “or removal to the Isle of Man”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-10">
<num>10.</num>
<content>
<p>Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-11">
<num>11.</num>
<content>
<p>In regulation 8(1) for “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-12">
<num>12.</num>
<intro>
<p>In regulation 9(1)—</p>
</intro>
<level class="para1" eId="regulation-12-a">
<num>(a)</num>
<content>
<p>for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-12-b">
<num>(b)</num>
<intro>
<p>in subparagraph (b)(ii)—</p>
</intro>
<level class="para2" eId="regulation-12-b-i">
<num>(i)</num>
<content>
<p>for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para2" eId="regulation-12-b-ii">
<num>(ii)</num>
<content>
<p>
in subparagraph (b)(ii) for “Article 79 of
<ref eId="c00006" href="http://www.legislation.gov.uk/european/regulation/1992/2913">Council Regulation 2913/92 EEC</ref>
” substitute “Article 201 of
<ref eId="c00007" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) 952/2013</ref>
”.
</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-13">
<num>13.</num>
<content>
<p>Before regulation 13 in the heading for “another” substitute “an EU”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-14">
<num>14.</num>
<intro>
<p>In regulation 13—</p>
</intro>
<level class="para1" eId="regulation-14-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-14-a-i">
<num>(i)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-14-a-ii">
<num>(ii)</num>
<content>
<p>for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-14-b">
<num>(b)</num>
<intro>
<p>in paragraph (3)(b)—</p>
</intro>
<level class="para2" eId="regulation-14-b-i">
<num>(i)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland;</p>
</content>
</level>
<level class="para2" eId="regulation-14-b-ii">
<num>(ii)</num>
<content>
<p>for “another” substitute “an EU”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-15">
<num>15.</num>
<intro>
<p>In regulation 14(1)—</p>
</intro>
<level class="para1" eId="regulation-15-a">
<num>(a)</num>
<content>
<p>in subparagraph (a) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-15-b">
<num>(b)</num>
<content>
<p>in subparagraph (b) for “the UK” substitute “Northern Ireland”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-16">
<num>16.</num>
<intro>
<p>In regulation 15—</p>
</intro>
<level class="para1" eId="regulation-16-a">
<num>(a)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-16-b">
<num>(b)</num>
<content>
<p>for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-17">
<num>17.</num>
<content>
<p>In regulation 16, in paragraphs (2) and (3)(b) for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-18">
<num>18.</num>
<content>
<p>In regulation 17, in paragraph (2)(b) for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-19">
<num>19.</num>
<intro>
<p>In regulation 19—</p>
</intro>
<level class="para1" eId="regulation-19-a">
<num>(a)</num>
<content>
<p>in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-19-b">
<num>(b)</num>
<content>
<p>omit paragraphs (3) and (4);</p>
</content>
</level>
<level class="para1" eId="regulation-19-c">
<num>(c)</num>
<content>
<p>in paragraph (5) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-19-d">
<num>(d)</num>
<intro>
<p>in paragraph (6)—</p>
</intro>
<level class="para2" eId="regulation-19-d-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-19-d-ii">
<num>(ii)</num>
<content>
<p>omit subparagraph (b);</p>
</content>
</level>
<level class="para2" eId="regulation-19-d-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (c) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-19-e">
<num>(e)</num>
<content>
<p>omit paragraph (7)(b).</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-20">
<num>20.</num>
<intro>
<p>In regulation 21—</p>
</intro>
<level class="para1" eId="regulation-20-a">
<num>(a)</num>
<content>
<p>in paragraph (1)(a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-20-b">
<num>(b)</num>
<content>
<p>in paragraph (2)(d) for “a Member State” substitute “an EU Member State or the Commissioners”;</p>
</content>
</level>
<level class="para1" eId="regulation-20-c">
<num>(c)</num>
<content>
<p>in paragraph (3)(b) for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-21">
<num>21.</num>
<content>
<p>In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-22">
<num>22.</num>
<intro>
<p>In regulation 22—</p>
</intro>
<level class="para1" eId="regulation-22-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-22-a-i">
<num>(i)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-22-a-ii">
<num>(ii)</num>
<content>
<p>after “Member State” insert “into Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-22-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “UK” substitute “NI”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-23">
<num>23.</num>
<content>
<p>In regulation 23 for each occurrence of “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-24">
<num>24.</num>
<content>
<p>In regulation 24 for each occurrence of “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-25">
<num>25.</num>
<content>
<p>In regulations 25 and 26 for each occurrence of “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-26">
<num>26.</num>
<content>
<p>In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-27">
<num>27.</num>
<content>
<p>In regulation 28 for each occurrence of “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-28">
<num>28.</num>
<content>
<p>Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-29">
<num>29.</num>
<intro>
<p>In regulation 30—</p>
</intro>
<level class="para1" eId="regulation-29-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-29-a-i">
<num>(i)</num>
<content>
<p>after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;</p>
</content>
</level>
<level class="para2" eId="regulation-29-a-ii">
<num>(ii)</num>
<content>
<p>after “free circulation” insert “in Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-29-a-iii">
<num>(iii)</num>
<content>
<p>
in paragraph (1) for “Article 79 of
<ref eId="c00008" href="http://www.legislation.gov.uk/european/regulation/1992/2913">Council Regulation 2913/92 EEC</ref>
” substitute “Article 201 of
<ref eId="c00009" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation 952/2013 (EU)</ref>
”;
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-29-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “UK” substitute “NI”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-30">
<num>30.</num>
<content>
<p>In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-31">
<num>31.</num>
<content>
<p>In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-32">
<num>32.</num>
<intro>
<p>In regulation 35—</p>
</intro>
<level class="para1" eId="regulation-32-a">
<num>(a)</num>
<content>
<p>for each occurrence of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-32-b">
<num>(b)</num>
<content>
<p>in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-32-c">
<num>(c)</num>
<intro>
<p>in paragraph (a)(iv)—</p>
</intro>
<level class="para2" eId="regulation-32-c-i">
<num>(i)</num>
<content>
<p>for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-32-c-ii">
<num>(ii)</num>
<content>
<p>for “from another” substitute “from an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-32-c-iii">
<num>(iii)</num>
<content>
<p>for “to the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-32-d">
<num>(d)</num>
<content>
<p>in paragraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-32-e">
<num>(e)</num>
<content>
<p>in paragraph (c) for both occurrences of “UK” substitute “Northern Ireland”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-33">
<num>33.</num>
<intro>
<p>In regulation 36—</p>
</intro>
<level class="para1" eId="regulation-33-a">
<num>(a)</num>
<content>
<p>for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para1" eId="regulation-33-b">
<num>(b)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-34">
<num>34.</num>
<intro>
<p>In regulation 37—</p>
</intro>
<level class="para1" eId="regulation-34-a">
<num>(a)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-34-b">
<num>(b)</num>
<content>
<p>in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-34-c">
<num>(c)</num>
<content>
<p>in paragraph (b) for “UK” substitute “NI”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-35">
<num>35.</num>
<intro>
<p>In regulation 39(1)—</p>
</intro>
<level class="para1" eId="regulation-35-a">
<num>(a)</num>
<content>
<p>after “tax warehouses” insert “in Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-35-b">
<num>(b)</num>
<content>
<p>in subparagraph (a) insert “NI” before “registered consignor”;</p>
</content>
</level>
<level class="para1" eId="regulation-35-c">
<num>(c)</num>
<content>
<p>
<mod>
for subparagraph (b) substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(b)</num>
<content>
<p>the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-36">
<num>36.</num>
<intro>
<p>In regulation 40—</p>
</intro>
<level class="para1" eId="regulation-36-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-36-a-i">
<num>(i)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-36-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-36-a-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (b) for “UK” substitute “NI”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-36-b">
<num>(b)</num>
<content>
<p>omit paragraph (2).</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-37">
<num>37.</num>
<intro>
<p>In regulation 41—</p>
</intro>
<level class="para1" eId="regulation-37-a">
<num>(a)</num>
<content>
<p>in paragraphs (2), (4) and (5) before “computerised system” in each place it occurs insert “EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-37-b">
<num>(b)</num>
<content>
<p>in paragraphs (6) and (7) for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-38">
<num>38.</num>
<intro>
<p>In regulation 42—</p>
</intro>
<level class="para1" eId="regulation-38-a">
<num>(a)</num>
<content>
<p>in paragraphs (1) and (3) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-38-b">
<num>(b)</num>
<intro>
<p>in paragraph (4)—</p>
</intro>
<level class="para2" eId="regulation-38-b-i">
<num>(i)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-38-b-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (c) after “the EU” insert “or Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-38-b-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (d) for “another” substitute “an EU”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-39">
<num>39.</num>
<intro>
<p>In regulation 43—</p>
</intro>
<level class="para1" eId="regulation-39-a">
<num>(a)</num>
<content>
<p>in paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-39-b">
<num>(b)</num>
<content>
<p>in paragraph (b) for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para1" eId="regulation-39-c">
<num>(c)</num>
<content>
<p>in the words following paragraph (b) for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-40">
<num>40.</num>
<intro>
<p>In regulation 44—</p>
</intro>
<level class="para1" eId="regulation-40-a">
<num>(a)</num>
<content>
<p>in paragraph (1) after “applies to the export” insert “from Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-40-b">
<num>(b)</num>
<intro>
<p>in paragraph (3)—</p>
</intro>
<level class="para2" eId="regulation-40-b-i">
<num>(i)</num>
<content>
<p>after “the territory of the EU” insert “or Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-40-b-ii">
<num>(ii)</num>
<content>
<p>before “computerised system” insert “EU”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-41">
<num>41.</num>
<intro>
<p>In regulation 45—</p>
</intro>
<level class="para1" eId="regulation-41-a">
<num>(a)</num>
<content>
<p>omit paragraph (1);</p>
</content>
</level>
<level class="para1" eId="regulation-41-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-41-c">
<num>(c)</num>
<intro>
<p>in paragraph (3)—</p>
</intro>
<level class="para2" eId="regulation-41-c-i">
<num>(i)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-41-c-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (c) insert “EU” before “computerised system”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-42">
<num>42.</num>
<content>
<p>Before regulation 46 in the heading “report of export from territory of the EU” insert “or Northern Ireland” at the end.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-43">
<num>43.</num>
<intro>
<p>In regulation 46—</p>
</intro>
<level class="para1" eId="regulation-43-a">
<num>(a)</num>
<content>
<p>in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-43-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-43-c">
<num>(c)</num>
<content>
<p>in paragraphs (3) and (4) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-43-d">
<num>(d)</num>
<content>
<p>in paragraph (4) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-43-e">
<num>(e)</num>
<content>
<p>omit paragraph (5);</p>
</content>
</level>
<level class="para1" eId="regulation-43-f">
<num>(f)</num>
<content>
<p>in paragraph (7) insert “EU” before “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-44">
<num>44.</num>
<intro>
<p>In regulation 47—</p>
</intro>
<level class="para1" eId="regulation-44-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-44-a-i">
<num>(i)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-44-a-ii">
<num>(ii)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-44-a-iii">
<num>(iii)</num>
<content>
<p>for “the territory of the EU” substitute “Northern Ireland for a non-EU destination”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-44-b">
<num>(b)</num>
<intro>
<p>in paragraph (2)—</p>
</intro>
<level class="para2" eId="regulation-44-b-i">
<num>(i)</num>
<content>
<p>for “the territory of the EU” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-44-b-ii">
<num>(ii)</num>
<content>
<p>insert “EU” before computerised system.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-45">
<num>45.</num>
<intro>
<p>In regulation 48—</p>
</intro>
<level class="para1" eId="regulation-45-a">
<num>(a)</num>
<content>
<p>in the heading for “territory of the EU” substitute “Northern Ireland” and insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-45-b">
<num>(b)</num>
<intro>
<p>in paragraphs (1) and (2)—</p>
</intro>
<level class="para2" eId="regulation-45-b-i">
<num>(i)</num>
<content>
<p>insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para2" eId="regulation-45-b-ii">
<num>(ii)</num>
<content>
<p>insert “EU” before “Member State”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-46">
<num>46.</num>
<intro>
<p>In regulation 49—</p>
</intro>
<level class="para1" eId="regulation-46-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-46-a-i">
<num>(i)</num>
<content>
<p>after “dispatched” insert “from Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-46-a-ii">
<num>(ii)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-46-b">
<num>(b)</num>
<content>
<p>in paragraph (2) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-46-c">
<num>(c)</num>
<content>
<p>in paragraph (4) insert “EU” before “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-47">
<num>47.</num>
<intro>
<p>In regulation 50—</p>
</intro>
<level class="para1" eId="regulation-47-a">
<num>(a)</num>
<content>
<p>in the heading insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-47-b">
<num>(b)</num>
<content>
<p>in paragraph (1) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-47-c">
<num>(c)</num>
<intro>
<p>in paragraph (2)—</p>
</intro>
<level class="para2" eId="regulation-47-c-i">
<num>(i)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-47-c-ii">
<num>(ii)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-47-d">
<num>(d)</num>
<content>
<p>in paragraph (4) insert “EU” before “computerised system”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-48">
<num>48.</num>
<content>
<p>Before regulation 51 in the heading insert “EU” before “computerised system”</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-49">
<num>49.</num>
<content>
<p>In regulation 51 in paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-50">
<num>50.</num>
<intro>
<p>In regulation 52—</p>
</intro>
<level class="para1" eId="regulation-50-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-50-a-i">
<num>(i)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-50-a-ii">
<num>(ii)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-50-b">
<num>(b)</num>
<content>
<p>omit paragraph (2).</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-51">
<num>51.</num>
<intro>
<p>In regulation 54—</p>
</intro>
<level class="para1" eId="regulation-51-a">
<num>(a)</num>
<content>
<p>in paragraphs (1), (4) and (5) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-51-b">
<num>(b)</num>
<content>
<p>in paragraph (5)(c) insert “EU” before “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-52">
<num>52.</num>
<intro>
<p>In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—</p>
</intro>
<level class="para1" eId="regulation-52-a">
<num>(a)</num>
<content>
<p>in the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-52-b">
<num>(b)</num>
<content>
<p>in paragraph (2) insert “EU” before “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-53">
<num>53.</num>
<content>
<p>
<mod>
After regulation 55 insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<part>
<num>
PART
<span ukl:Name="NonBreakingSpace"> </span>
A8
</num>
<hcontainer name="regulation">
<num>55A.</num>
<content>
<p>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.</p>
</content>
</hcontainer>
</part>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-54">
<num>54.</num>
<content>
<p>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).</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-55">
<num>55.</num>
<intro>
<p>In regulation 64 (application of Part 10)—</p>
</intro>
<level class="para1" eId="regulation-55-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-55-a-i">
<num>(i)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-55-a-ii">
<num>(ii)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-55-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para1" eId="regulation-55-c">
<num>(c)</num>
<intro>
<p>in paragraph (3)—</p>
</intro>
<level class="para2" eId="regulation-55-c-i">
<num>(i)</num>
<content>
<p>for “UK” substitute “NI”;</p>
</content>
</level>
<level class="para2" eId="regulation-55-c-ii">
<num>(ii)</num>
<content>
<p>
<mod>
for subparagraph (a) substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(a)</num>
<content>
<p>a person (“the NI vendor”) 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;</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-55-c-iii">
<num>(iii)</num>
<content>
<p>in subparagraph (b) for “UK” substitute “NI” and for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-55-c-iv">
<num>(iv)</num>
<content>
<p>in subparagraph (c) for “another” substitute “an EU”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-56">
<num>56.</num>
<intro>
<p>In regulation 65(2) (accompanying document for exports of excise goods after release for consumption)—</p>
</intro>
<level class="para1" eId="regulation-56-a">
<num>(a)</num>
<content>
<p>for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-56-b">
<num>(b)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-57">
<num>57.</num>
<content>
<p>In regulation 66 (additional requirements), in paragraphs (a) and (b) insert “EU” before “Member State”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-58">
<num>58.</num>
<intro>
<p>In regulation 67(1) (application of Part 11)—</p>
</intro>
<level class="para1" eId="regulation-58-a">
<num>(a)</num>
<content>
<p>for both occurrences of “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-58-b">
<num>(b)</num>
<content>
<p>insert “into Northern Ireland” before “which have been released”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-59">
<num>59.</num>
<intro>
<p>In regulation 68(1)(b)—</p>
</intro>
<level class="para1" eId="regulation-59-a">
<num>(a)</num>
<content>
<p>for “the UK” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-59-b">
<num>(b)</num>
<content>
<p>for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-60">
<num>60.</num>
<content>
<p>Before regulation 70 in the heading insert “NI” before “Registered commercial” and substitute “registered” for “Registered”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-61">
<num>61.</num>
<content>
<p>In regulation 70 (registered commercial importers – approval and registration) in paragraphs (2) and (3) insert “NI” before “registered commercial”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-62">
<num>62.</num>
<content>
<p>In regulations 71, 72 and 73 insert “NI” before “registered commercial” (in each place it occurs).</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-63">
<num>63.</num>
<content>
<p>In regulation 72(c) for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-64">
<num>64.</num>
<content>
<p>In the heading for Part 12 for “ANOTHER” substitute “AN EU”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-65">
<num>65.</num>
<content>
<p>Before regulation 76 in the heading “Tax representatives – approval and registration” insert “NI” before “Tax representatives” and for “Tax” substitute “tax”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-66">
<num>66.</num>
<content>
<p>In regulation 76 in paragraphs (2), (3) and (4) insert “NI” before “tax”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-67">
<num>67.</num>
<content>
<p>Before regulation 77 in the heading insert “NI” before “Tax” and for “Tax” substitute “tax”;</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-68">
<num>68.</num>
<intro>
<p>In regulation 77—</p>
</intro>
<level class="para1" eId="regulation-68-a">
<num>(a)</num>
<content>
<p>in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-68-b">
<num>(b)</num>
<content>
<p>in paragraphs (1) and (2) insert “NI” before tax”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-69">
<num>69.</num>
<content>
<p>In regulation 78 in paragraphs (1) and (2) insert “NI” before “tax”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-70">
<num>70.</num>
<content>
<p>Before regulation 80 in the heading for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-71">
<num>71.</num>
<intro>
<p>In regulation 80—</p>
</intro>
<level class="para1" eId="regulation-71-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-71-a-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;</p>
</content>
</level>
<level class="para2" eId="regulation-71-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-71-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-71-c">
<num>(c)</num>
<intro>
<p>in paragraph (3)—</p>
</intro>
<level class="para2" eId="regulation-71-c-i">
<num>(i)</num>
<content>
<p>for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-71-c-ii">
<num>(ii)</num>
<content>
<p>for “in which Member State” substitute “whether”;</p>
</content>
</level>
<level class="para2" eId="regulation-71-c-iii">
<num>(iii)</num>
<content>
<p>after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-71-d">
<num>(d)</num>
<content>
<p>in paragraph (4) for “another” substitute “an EU”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-72">
<num>72.</num>
<intro>
<p>In regulation 81—</p>
</intro>
<level class="para1" eId="regulation-72-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-72-a-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;</p>
</content>
</level>
<level class="para2" eId="regulation-72-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-72-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-72-c">
<num>(c)</num>
<content>
<p>in paragraphs (3)(b) and (4)(b) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para1" eId="regulation-72-d">
<num>(d)</num>
<content>
<p>omit paragraph (7)(i).</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-73">
<num>73.</num>
<intro>
<p>In regulation 82—</p>
</intro>
<level class="para1" eId="regulation-73-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-73-a-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-73-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-73-b">
<num>(b)</num>
<content>
<p>in paragraph (3) insert “EU” before both occurrences of “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-74">
<num>74.</num>
<content>
<p>In regulation 83(b) for “another” substitute “an EU”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-75">
<num>75.</num>
<content>
<p>Before regulation 84 in the heading for “the United Kingdom” substitute “Northern Ireland”.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-76">
<num>76.</num>
<intro>
<p>In regulation 84—</p>
</intro>
<level class="para1" eId="regulation-76-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-76-a-i">
<num>(i)</num>
<content>
<p>in subparagraph (a) for “another” substitute “an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-76-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-76-b">
<num>(b)</num>
<content>
<p>in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-76-c">
<num>(c)</num>
<intro>
<p>in paragraph (3)—</p>
</intro>
<level class="para2" eId="regulation-76-c-i">
<num>(i)</num>
<content>
<p>for both occurrences of “the United Kingdom” substitute “Northern Ireland”;</p>
</content>
</level>
<level class="para2" eId="regulation-76-c-ii">
<num>(ii)</num>
<content>
<p>for “in which Member State” substitute “whether”;</p>
</content>
</level>
<level class="para2" eId="regulation-76-c-iii">
<num>(iii)</num>
<content>
<p>after “the irregularity occurred” insert “in Northern Ireland or in an EU Member State”.</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-77">
<num>77.</num>
<intro>
<p>In regulation 85—</p>
</intro>
<level class="para1" eId="regulation-77-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-77-a-i">
<num>(i)</num>
<content>
<p>in subparagraph (b) omit “the Member State in which” and for “is another” substitute “in an EU”;</p>
</content>
</level>
<level class="para2" eId="regulation-77-a-ii">
<num>(ii)</num>
<content>
<p>in subparagraph (c) insert “EU” before both occurrences of “Member State”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-77-b">
<num>(b)</num>
<content>
<p>in paragraph (3) insert “EU” before both occurrences of “Member State”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-78">
<num>78.</num>
<intro>
<p>In regulation 86—</p>
</intro>
<level class="para1" eId="regulation-78-a">
<num>(a)</num>
<content>
<p>in paragraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise warehouses” insert “in Northern Ireland”;</p>
</content>
</level>
<level class="para1" eId="regulation-78-b">
<num>(b)</num>
<content>
<p>in paragraphs (b) and (c) for “UK” substitute “NI”.</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-79">
<num>79.</num>
<content>
<p>Omit Part 17.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-80">
<num>80.</num>
<intro>
<p>In Schedule 1—</p>
</intro>
<level class="para1" eId="regulation-80-a">
<num>(a)</num>
<content>
<p>in the entries for regulations 50(2) and (4), 51 and 55(1) and (3) insert “EU” before “computerised system”;</p>
</content>
</level>
<level class="para1" eId="regulation-80-b">
<num>(b)</num>
<content>
<p>omit the entries for 57(2), 58(2) and (5), 59(1), 60(2) and (4), 60A, 61, 62(3), 63(3) and 63A(2).</p>
</content>
</level>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="P1group">
<heading>Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019</heading>
<hcontainer name="regulation" eId="regulation-81">
<num>81.</num>
<content>
<p>
The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
<authorialNote class="footnote" eId="f00009" marker="9">
<p>
<ref eId="c00039" href="http://www.legislation.gov.uk/id/uksi/2019/13">S.I. 2019/13</ref>
prospectively amended by
<ref eId="c00040" href="http://www.legislation.gov.uk/id/uksi/2019/474">S.I 2019/474</ref>
and
<ref eId="c00041" href="http://www.legislation.gov.uk/id/uksi/2019/1216">S.I 2019/1216</ref>
. To be brought into force by way of commencement regulations to be made by HM Treasury.
</p>
</authorialNote>
are amended as follows.
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-82">
<num>82.</num>
<intro>
<p>Insert “UK” before “computerised system” in these places—</p>
</intro>
<level class="para1" eId="regulation-82-a">
<num>(a)</num>
<content>
<p>regulation 7(2)(c) (insertion of definition of “change of destination message”);</p>
</content>
</level>
<level class="para1" eId="regulation-82-b">
<num>(b)</num>
<content>
<p>regulation 7(2)(f) (substitution of definition of “electronic administrative document”);</p>
</content>
</level>
<level class="para1" eId="regulation-82-c">
<num>(c)</num>
<content>
<p>
regulation 22(4)
<authorialNote class="footnote" eId="f00010" marker="10">
<p>
Regulation 22(4) of
<ref eId="c00042" href="http://www.legislation.gov.uk/id/uksi/2019/13">S.I. 2019/13</ref>
was substituted by
<ref eId="c00043" href="http://www.legislation.gov.uk/id/uksi/2019/1216">S.I. 2019/1216</ref>
.
</p>
</authorialNote>
(insertion of regulation 56(1A) and (2)) in the inserted paragraph (2);
</p>
</content>
</level>
<level class="para1" eId="regulation-82-d">
<num>(d)</num>
<content>
<p>regulation 24(2), (3) in the inserted paragraph (2C), (5) and (7) in the inserted paragraph (8) (amendments of regulation 58);</p>
</content>
</level>
<level class="para1" eId="regulation-82-e">
<num>(e)</num>
<content>
<p>regulation 26 (insertion of regulation 59A).</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-83">
<num>83.</num>
<content>
<p>
<mod>
After regulation 4 insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>4A.</num>
<intro>
<p>Insert “UK” before “computerised system” in these places—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>regulation 3, in the definitions “report of export” and “report of receipt;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>regulation 19(3)(b);</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>regulation 56(2)(a);</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>regulation 57(4), (5) and (6);</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>regulation 58(1) and (3);</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>regulation 59(1), (3) and (4);</p>
</content>
</level>
<level class="para1">
<num>(g)</num>
<content>
<p>in the heading to regulation 60;</p>
</content>
</level>
<level class="para1">
<num>(h)</num>
<content>
<p>regulation 60(1), (3)(c) and (4);</p>
</content>
</level>
<level class="para1">
<num>(i)</num>
<content>
<p>in the heading to regulation 60A;</p>
</content>
</level>
<level class="para1">
<num>(j)</num>
<content>
<p>regulation 60A(2);</p>
</content>
</level>
<level class="para1">
<num>(k)</num>
<content>
<p>in the heading to regulation 61;</p>
</content>
</level>
<level class="para1">
<num>(l)</num>
<content>
<p>regulation 61(1);</p>
</content>
</level>
<level class="para1">
<num>(m)</num>
<content>
<p>in Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61.</p>
</content>
</level>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-84">
<num>84.</num>
<content>
<p>
<mod>
In regulation 6 (insertion of regulation 2A), omit “”.” at the end of inserted regulation 2A and insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>2B.</num>
<content>
<p>These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.”.</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-85">
<num>85.</num>
<intro>
<p>In regulation 7(2) (amendment of regulation 3)—</p>
</intro>
<level class="para1" eId="regulation-85-a">
<num>(a)</num>
<content>
<p>
<mod>
in subparagraph (a), after paragraph (i) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para2">
<num>(ia)</num>
<content>
<p>“computerised system”;</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-85-b">
<num>(b)</num>
<content>
<p>omit subparagraph (d);</p>
</content>
</level>
<level class="para1" eId="regulation-85-c">
<num>(c)</num>
<content>
<p>
<mod>
after subparagraph (m) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(ma)</num>
<content>
<p>
<mod>
after the definition of “irregularity” insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="definition">
<content>
<p>
“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
<authorialNote class="footnote" eId="f00011" marker="11">
<p>
<ref eId="c00044" href="http://www.legislation.gov.uk/id/uksi/2020/1559">S.I. 2020/1559</ref>
.
</p>
</authorialNote>
;
</p>
</content>
</hcontainer>
</quotedStructure>
</mod>
</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">;</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-85-d">
<num>(d)</num>
<content>
<p>
<mod>
after subparagraph (s) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(t)</num>
<content>
<p>
<mod>
after the definition of “transporter” insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="definition">
<content>
<p>UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">. </inline>
</mod>
</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-86">
<num>86.</num>
<content>
<p>
<mod>
After regulation 8 and before the heading “Amendments to Part 2” insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>8A.</num>
<content>
<p>In regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”.</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-87">
<num>87.</num>
<intro>
<p>
In regulation 9
<authorialNote class="footnote" eId="f00012" marker="12">
<p>
As amended by regulation 5(2) of
<ref eId="c00045" href="http://www.legislation.gov.uk/id/uksi/2019/1216">S.I. 2019/1216</ref>
.
</p>
</authorialNote>
(amendments to regulation 6)—
</p>
</intro>
<level class="para1" eId="regulation-87-a">
<num>(a)</num>
<content>
<p>
<mod>
after paragraph (3) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<paragraph>
<num>(3A)</num>
<content>
<p>At end of paragraph (2)(a) omit “or”.”;</p>
</content>
</paragraph>
<paragraph>
<num>(3B)</num>
<content>
<p>
<mod>
After paragraph 2(a) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(ab)</num>
<content>
<p>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;</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="regulation" eId="regulation-88">
<num>88.</num>
<content>
<p>
<mod>
After regulation 10 (amendments to regulation 7) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>10A.</num>
<content>
<p>
<mod>
After regulation 7 insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>7A.</num>
<paragraph>
<num>(1)</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph>
<num>(2)</num>
<content>
<p>
The Commissioners may in a notice published by them
<authorialNote class="footnote" eId="f00013" marker="13">
<p>
Any notices mentioned in this instrument will be published at:
<a href="https://www.gov.uk/government/collections/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</a>
. A hard copy may be obtained free of charge by arrangement with HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.
</p>
</authorialNote>
specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.
</p>
</content>
</paragraph>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-89">
<num>89.</num>
<content>
<p>
<mod>
For regulation 19 (amendment to regulation 37) substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>19.</num>
<intro>
<p>In regulation 37—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>make the existing text paragraph (1);</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>in paragraph (1)(a)(ii) for “EU” substitute “United Kingdom”;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
<mod>
after the paragraph (1) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<paragraph>
<num>(2)</num>
<content>
<p>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).</p>
</content>
</paragraph>
<paragraph>
<num>(3)</num>
<intro>
<p>Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>regulation 59A does not apply to the movement.</p>
</content>
</level>
</paragraph>
<paragraph>
<num>(4)</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-90">
<num>90.</num>
<content>
<p>
<mod>
For regulation 22(3)(a) (amendments to regulation 56) substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<level class="para1">
<num>(a)</num>
<content>
<p>for “regulation 58(3)” substitute “regulation 56A(1);”.</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-91">
<num>91.</num>
<content>
<p>
<mod>
After regulation 22 insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<num>22A.</num>
<content>
<p>
<mod>
After regulation 56 insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<hcontainer name="regulation">
<heading>Northern Ireland – special provisions</heading>
<num>56A.</num>
<paragraph>
<num>(1)</num>
<intro>
<p>Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the movement ends in a tax warehouse in Northern Ireland.</p>
</content>
</level>
</paragraph>
<paragraph>
<num>(2)</num>
<content>
<p>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.</p>
</content>
</paragraph>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-92">
<num>92.</num>
<content>
<p>
<mod>
In regulation 23 (amendment of regulation 57) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<paragraph>
<num>(1A)</num>
<content>
<p>
<mod>
After paragraph (1) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double">
<paragraph>
<num>(1A)</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</hcontainer>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>