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

This section has no associated Explanatory Memorandum

[F135A.  After regulation 39 insert—U.K.

Movement conditions: verification against customs formalities

39A.(1) Except in cases referred to in paragraph (2), excise goods must not be moved from a place of importation under a duty suspension arrangement unless the declarant, or any person directly or indirectly involved in the accomplishment of customs formalities relating to those goods in accordance with Article 15 of the Union Customs Code Regulation, provides the Commissioners with—

(a)the unique excise number under point (a) of Article 19(2) of Council Regulation (EU) No 389/2012 identifying the registered consignor for the movement of those goods;

(b)the unique excise number under point (a) of Article 19(2) of Regulation (EU) No 389/2012 identifying the consignee to whom those goods are dispatched; and

(c)where requested by the Commissioners, evidence that those imported goods are intended to be dispatched from Northern Ireland to an EU Member State.

(2) The cases referred to in paragraph (1) are—

(a)those where importation takes place inside a tax warehouse, or

(b)any case which the Commissioners may specify in a notice published by them.

(3) Information referred to in paragraph (1) must be provided in such manner, and in the case of paragraph (1)(c) at such time, as the Commissioners may specify in a notice published by them.

(4) In paragraph (2) “importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation..]