<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—<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>
“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>
<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>
<level class="para1" eId="regulation-9-a">
<num>(a)</num>
<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>
<level class="para1" eId="regulation-14-a">
<num>(a)</num>
<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>
<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>
<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>
<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>
<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>
<level class="para1" eId="regulation-22-a">
<num>(a)</num>
<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>
<level class="para1" eId="regulation-29-a">
<num>(a)</num>
<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>
<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>
<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>
<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>
<level class="para1" eId="regulation-36-a">
<num>(a)</num>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<level class="para1" eId="regulation-44-a">
<num>(a)</num>
<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>
<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>
<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>
<level class="para1" eId="regulation-46-a">
<num>(a)</num>
<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>
<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>
<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>
<level class="para1" eId="regulation-50-a">
<num>(a)</num>
<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>
<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>
<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>
<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>
<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>
<level class="para1" eId="regulation-71-a">
<num>(a)</num>
<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>
<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>
<level class="para1" eId="regulation-72-a">
<num>(a)</num>
<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>
<level class="para1" eId="regulation-73-a">
<num>(a)</num>
<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>
<level class="para1" eId="regulation-76-a">
<num>(a)</num>
<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>
<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>
<level class="para1" eId="regulation-77-a">
<num>(a)</num>
<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>
<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">
...</hcontainer>
<hcontainer name="regulation" eId="regulation-80">
<num>80.</num>
<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>