“Report of export” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(m) of NIMMA.

EU requirements”, in relation to, inter alia, a report of export, is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(dc) of NIMMA.

http://www.legislation.gov.uk/uksi/2024/941/regulation/8/madeThe Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024enKing's Printer of Acts of Parliament2024-09-10EXCISEThese Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) for the purposes of the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). These Regulations amend NIMMA in order to comply with the UK’s obligations under the Windsor Framework in relation to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (“the 2020 Excise Directive”), by correcting various transposition errors made by the Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64) (“the 2023 Regulations”). These Regulations also correct minor textual errors in NIMMA.8Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

For regulation 43 substitute—

43

For regulation 46 substitute—

46Report of export from territory of the EU or Northern Ireland1

Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods.

2

When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information.

3

When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements using the EU computerised system.

4

Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.

5

The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods.

6

Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch.

7

The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch.

.

.

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