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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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35.  In regulation 39(1)—U.K.

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(aa)for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;]

(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;

[F3(d)at the end of paragraph (1) insert—

(1A) Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.

(1B) Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them..]

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