Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Reg. 38(aa) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 21(a)

Reg. 38(b)(iia) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 7(a)

Reg. 38(b)(iv) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 7(b)

Reg. 38(c)(d) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 21(b)

http://www.legislation.gov.uk/uksi/2020/1559/regulation/38The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enEXITING THE EUROPEAN UNIONEXCISEStatute Law Database2024-11-19Expert Participation2024-10-01These 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 PROTOCOL38.

In regulation 42—

(a)

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

(aa)

in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;

(b)

in paragraph (4)—

(i)

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

(ii)

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

(iia)

omit the “or” after subparagraph (c);

(iii)

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

(iv)

after subparagraph (d) insert—

or

(e)

the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.

;

(c)

in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;

(d)

omit paragraph (6).

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Reg. 38 in force at 31.12.2020 on IP completion day, see
<ref eId="n27d21e5098991ddd" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/1/1">reg. 1(1)</ref>
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<p>
Reg. 38(aa) inserted (13.2.2023) by
<ref eId="cx3bakr34-00007" href="http://www.legislation.gov.uk/id/uksi/2023/64">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</ref>
,
<ref eId="cx3bakr34-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</ref>
,
<ref eId="cx3bakr34-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/21/a">Sch. 2 para. 21(a)</ref>
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<p>
<ref eId="cl9g8m7p5-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b">Reg. 38(b)</ref>
<ref eId="cl9g8m7p5-00007" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/iia">(iia)</ref>
inserted (1.10.2024) by
<ref eId="cl9g8m7p5-00008" href="http://www.legislation.gov.uk/id/uksi/2024/941">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</ref>
,
<ref eId="cl9g8m7p5-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</ref>
,
<ref eId="cl9g8m7p5-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/a">7(a)</ref>
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<ref eId="cl9g8m7p5-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iv">Reg. 38(b)(iv)</ref>
inserted (1.10.2024) by
<ref eId="cl9g8m7p5-00017" href="http://www.legislation.gov.uk/id/uksi/2024/941">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</ref>
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Reg. 38(c)(d) inserted (13.2.2023) by
<ref eId="cx3bakr34-00017" href="http://www.legislation.gov.uk/id/uksi/2023/64">The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64)</ref>
,
<ref eId="cx3bakr34-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/64/regulation/1/2">reg. 1(2)</ref>
,
<ref eId="cx3bakr34-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/21/b">Sch. 2 para. 21(b)</ref>
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<num>38.</num>
<intro>
<p>In regulation 42—</p>
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<level class="para1" eId="regulation-38-a">
<num>(a)</num>
<content>
<p>in paragraphs (1) and (3) insert “EU” before “computerised system”;</p>
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<level class="para1" eId="regulation-38-aa">
<num>
<ins class="first" ukl:ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" ukl:CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">
<noteRef uk:name="commentary" href="#key-c5e1ce932840c5519c6a662b55601ca5" class="commentary"/>
(aa)
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<p>in paragraph (4)—</p>
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<level class="para2" eId="regulation-38-b-i">
<num>(i)</num>
<content>
<p>in subparagraph (b) for “another” substitute “an EU”;</p>
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<num>(ii)</num>
<content>
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<ins class="first" ukl:ChangeId="key-82e5c2be0cdd68422735fa7c4761220c-1731945845061" ukl:CommentaryRef="key-82e5c2be0cdd68422735fa7c4761220c">
<noteRef uk:name="commentary" href="#key-82e5c2be0cdd68422735fa7c4761220c" class="commentary"/>
(iia)
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</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-82e5c2be0cdd68422735fa7c4761220c-1731945845061" ukl:CommentaryRef="key-82e5c2be0cdd68422735fa7c4761220c">omit the “or” after subparagraph (c);</ins>
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<num>(iii)</num>
<content>
<p>in subparagraph (d) for “another” substitute “an EU”;</p>
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<num>
<ins class="first" ukl:ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" ukl:CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">
<noteRef uk:name="commentary" href="#key-d7690232615e70cfc00fd7860b3d9d79" class="commentary"/>
(iv)
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<ref eId="c00006" href="http://www.legislation.gov.uk/european/regulation/2015/2447">
<ins ukl:ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" ukl:CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">Regulation (EU) 2015/2447</ins>
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<ins ukl:ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" ukl:CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">Regulation (EU) 2015/2446</ins>
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(c)
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<num>
<ins ukl:ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" ukl:CommentaryRef="key-3de802d544f594b717e53a6a71653675">(d)</ins>
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