Reg. 91 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

http://www.legislation.gov.uk/uksi/2020/1559/regulation/91The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enEXITING THE EUROPEAN UNIONEXCISEStatute Law Database2024-05-20Expert Participation2023-02-13These 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 PROTOCOL91Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

After regulation 22 insert—

22A

After regulation 56 insert—

56ANorthern Ireland – special provisions1

Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—

a

the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;

b

the movement ends in a tax warehouse in Northern Ireland.

2

In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.

.

.

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Reg. 91 in force at 31.12.2020 immediately before IP completion day, see
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<heading>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</heading>
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91
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<heading>Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019</heading>
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<p>After regulation 22 insert—</p>
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<p>After regulation 56 insert—</p>
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<heading>Northern Ireland – special provisions</heading>
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<p>Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—</p>
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<p>the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;</p>
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<p>the movement ends in a tax warehouse in Northern Ireland.</p>
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<p>In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.</p>
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