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 Participation2024-10-01 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. PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL38In regulation 42—ain paragraphs (1) and (3) insert “EU” before “computerised system”;aain paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;bin paragraph (4)—iin subparagraph (b) for “another” substitute “an EU”;iiin subparagraph (c) after “the EU” insert “or Northern Ireland”;iiaomit the “or” after subparagraph (c);iiiin subparagraph (d) for “another” substitute “an EU”;ivafter subparagraph (d) insert—orethe 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.;cin paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;domit paragraph (6).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(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)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)
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<dc:identifier>http://www.legislation.gov.uk/uksi/2020/1559/regulation/38</dc:identifier>
<dc:title>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-11-19</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
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<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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<Number>PART 1</Number>
<Title>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/38" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38" id="regulation-38" RestrictStartDate="2024-10-01">
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38
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<P1para>
<Text>In regulation 42—</Text>
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<Text>in paragraphs (1) and (3) insert “EU” before “computerised system”;</Text>
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<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">in paragraph (2) for “the requirements of Article 4(1)” to the end substitute </Addition>
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<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">“the EU requirements”</Addition>
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<Addition ChangeId="key-c5e1ce932840c5519c6a662b55601ca5-1679330861636" CommentaryRef="key-c5e1ce932840c5519c6a662b55601ca5">;</Addition>
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<Text>in paragraph (4)—</Text>
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<P4para>
<Text>in subparagraph (b) for “another” substitute “an EU”;</Text>
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<Pnumber>ii</Pnumber>
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<Pnumber>
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<Text>
<Addition ChangeId="key-82e5c2be0cdd68422735fa7c4761220c-1731945845061" CommentaryRef="key-82e5c2be0cdd68422735fa7c4761220c">omit the “or” after subparagraph (c);</Addition>
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<Text>in subparagraph (d) for “another” substitute “an EU”;</Text>
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<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">the customs office of exit, where provided for in Article 329(5) of Implementing </Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/2015/2447" id="c00006" Year="2015" Number="2447" Class="EuropeanUnionRegulation">
<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">Regulation (EU) 2015/2447</Addition>
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<Addition ChangeId="key-d7690232615e70cfc00fd7860b3d9d79-1731946141122" CommentaryRef="key-d7690232615e70cfc00fd7860b3d9d79">, 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 </Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">c</Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">in paragraph (5) for “the requirements of Article 5(1)” to the end substitute </Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">“the EU requirements”</Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">;</Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">d</Addition>
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<Addition ChangeId="key-3de802d544f594b717e53a6a71653675-1679330889491" CommentaryRef="key-3de802d544f594b717e53a6a71653675">omit paragraph (6).</Addition>
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Reg. 38 in force at 31.12.2020 on IP completion day, see
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Reg. 38(aa) inserted (13.2.2023) by
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,
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,
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Reg. 38(c)(d) inserted (13.2.2023) by
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,
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,
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inserted (1.10.2024) by
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,
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,
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<Para>
<Text>
<CitationSubRef id="cl9g8m7p5-00016" SectionRef="regulation-38-b-iv" URI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/38/b/iv">Reg. 38(b)(iv)</CitationSubRef>
inserted (1.10.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/941" id="cl9g8m7p5-00017" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="941" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941)</Citation>
,
<CitationSubRef CitationRef="cl9g8m7p5-00017" id="cl9g8m7p5-00018" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cl9g8m7p5-00017" id="cl9g8m7p5-00019" SectionRef="regulation-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/941/regulation/7/b" Operative="true">7(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>