Taxation (Post-transition Period) Act 2020

4 Excise duty on the removal of goods to Northern Ireland U.K.

(1) Where goods to which a relevant excise duty provision applies are removed to Northern Ireland from Great Britain, excise duty is charged on those goods under that provision.

(2) Each of the following is a “relevant excise duty provision”—

[F1 (a) section 42 of F(No.2) A 2023 (alcohol);]

(g) section 6 of HODA 1979 (hydrocarbon oil);

(h) section 6AA of that Act (biodiesel);

(i) section 6AB of that Act (bioblend);

(j) section 6AD of that Act (bioethanol);

(k) section 6AE of that Act (bioethanol blend);

(l) section 6AG of that Act (aqua methanol);

(m) section 6A of that Act (fuel substitutes);

(n) section 8 of that Act (road fuel gas);

(o) section 2 of TPDA 1979 (tobacco products).

(3) Subsection (1) does not apply to a removal of goods to which a relevant excise duty provision mentioned in paragraph (h), (j), (l) or (m) applies unless, prior to their removal, the goods were set aside for, or put to, a chargeable use (within the meaning of the relevant excise duty provision in question) by any person.

(4) Subsection (1) does not apply to a removal of road fuel gas (within the meaning given by section 5 of HODA 1979) unless, prior to its removal from Great Britain the gas was—

(a) sent out from the premises of a person producing or dealing in road fuel gas, or

(b) set aside for use, or put to use, as fuel for a road vehicle (within the meaning of that Act) by any person.

(5) Goods are removed to Northern Ireland when their entry in Northern Ireland would amount to an importation of excise goods within the meaning of Article 4 of the Union excise directive if—

(a) any reference in that Article to “excise goods” included any goods to which a relevant excise duty provision applies,

(b) the references in point 8 of that Article to “the territory of the Community” and “the Community” were to Northern Ireland, and

(c) the reference in point 6 of that Article to “special procedures as provided for under Regulation (EEC) No 2913/92” were to the procedures under Union customs legislation that correspond to those procedures.

(6) In subsection (5)—

• “the Union excise directive” means Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC;

• “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.

Textual Amendments

F1 S. 4(2)(a) substituted for s. 4(2)(a)-(f) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 20; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Commencement Information

I1 S. 4 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 S. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9