The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

PART 3 U.K. Savings and Modifications

The Duty Stamps Regulations 2006 U.K.

97.—(1) The Duty Stamps Regulations 2006 (“the Duty Stamps Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Duty Stamps Regulations are modified for the purposes of paragraph (1) as follows—

[F1 (za) in regulation 2 (interpretation)—

[F2 (i) in paragraph (1)—

(aa) in the definition of “external territory”, for “another member State” substitute “a member State”;

(bb) in the definition of “irregular stamper”, for “unregistered commercial importer” substitute “temporary certified consignee”;

(cc) omit the definition of “registered commercial importer”;

(dd) omit the definition of “UK registered consignee”;

(ee) omit the definition of “unregistered commercial importer”;

(ff) at the appropriate places insert the following definitions—

““NI certified consignee” has the meaning given by regulation 33A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

“NI registered consignee” has the meaning given by regulation 22 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

““temporary certified consignee” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;]

(ii) after paragraph (1) insert—

“(1A) For the purposes of this regulation references to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are to those Regulations as saved and modified by the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.”]

(a) in regulation 3 (when a retail container must be stamped or must not be stamped) after paragraph (2) insert—

“(2A) A retail container of alcoholic liquor that is to be transported from Great Britain to Northern Ireland or vice versa via the Republic of Ireland shall not be treated as being exported for the purposes of paragraph (2).”;

[F3 (aa) in regulation 5—

(i) in paragraph (3), for “UK registered consignee” substitute “NI registered consignee;

(ii) in paragraph (4), for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(ab) in the following regulations, for “unregistered commercial importer” substitute “temporary certified consignee”—

(i) regulation 6(3);

(ii) regulation 15(2), in each place;

(iii) regulation 15(3) and (5);

(iv) regulation 20(1);

(ac) in regulations 9(2)(e) for “UK registered consignee” substitute “NI registered consignee”;]

[F4 (b) in regulation 10(4)—

(i) before “the European Union” insert “the United Kingdom or”;

(ii) for “UK registered consignee” substitute “NI registered consignee”;

(iii) for “registered commercial importer” substitute “NI certified consignee”;

(ba) in regulation 14—

(i) in paragraph (7)—

(aa) for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(bb) for “regulation 69(1)(a)(i)” substitute “regulation 33G(a)(i)”;

(ii) in paragraph (8), for “unregistered commercial importer’s” substitute “temporary certified consignee’s”;

(bb) in regulations 16(3) and 19(1)(c), for “an unregistered commercial importer” substitute “a temporary certified consignee;]

(c) in regulation 32(1) and (3) for “the United Kingdom” substitute “Northern Ireland”;

(d) in regulation 34 (drawback of excise duty) for “unless the eligible claimant is a registered mobile operator” substitute—

“unless—

(a) the eligible claimant is a registered mobile operator; or

(b) the retail container of alcoholic liquor has been transported from Great Britain to Northern Ireland via the Republic of Ireland and has not been placed in a duty suspension arrangement.”;

(e) in regulation 35(2)(c) and (e) for “the United Kingdom” substitute “Northern Ireland”.

Textual Amendments

F1 Reg. 97(2)(za) inserted (9.12.2021) by The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1282), regs. 1, 7(2)(a)

F2 Reg. 97(2)(za)(i) substituted (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. 40(a)

F3 Reg. 97(2)(aa)-(ac) substituted for reg. 97(2)(aa) (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. 40(b)

F4 Reg. 97(2)(b)-(bb) substituted for reg. 97(2)(b) (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. 40(c)

Commencement Information

I1 Reg. 97 in force at 31.12.2020 on IP completion day, see reg. 1(1)

The Tobacco Products Regulations 2001 U.K.

98.—(1) The Tobacco Products Regulations 2001(1) (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—

(a) in regulation 23(1)(aa)—

(i) for “another” substitute “an EU”;

(ii) for “the United Kingdom” substitute “Northern Ireland”;

(b) in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.

Commencement Information

I2 Reg. 98 in force at 31.12.2020 on IP completion day, see reg. 1(1)

The Excise Goods (Drawback) Regulations 1995 U.K.

99.—(1) The Excise Goods (Drawback) Regulations 1995 (“the Drawback Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Drawback Regulations are modified as follows—

(a) after regulation 3 (application) insert—

“Application – Northern Ireland

3A.   These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.”;

[F5 (aa) in regulation 4 (interpretation)—

(i) omit the definitions of “accompanying document” and “single administrative document”;

(ii) for the definition of “certificate of receipt” substitute—

““certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988;”;

(iii) in the definition of “dispatch” for “2008/118/EC” substitute “(EU) 2020/262”;

(iv) in the appropriate place insert—

““report of receipt” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

(ab) in regulation 6 (eligible claimant)—

(i) in paragraph (2) for “A claimant” substitute “Subject to paragraph (4), a claimant”;

(ii) after paragraph (3) insert—

“(4) In the case of an export which is a dispatch, a person who is approved in accordance with regulation 33H(1)(b) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (NI certified consignors: limited approval of private individuals) is to be treated as an eligible claimant in relation to the goods specified in that person’s approval.”;]

[F6 (b) in regulation 8(2) (conditions to be complied with before export)—

(i) omit subparagraph (b);

(ii) for subparagraph (c) substitute—

“(c) he must complete any document specified by the Commissioners in a notice published by them (and not withdrawn); and”;

(iii) in subparagraph (d) for “the accompanying document or single administrative document” insert “any document specified by the Commissioners in a notice published by them (and not withdrawn)”;]

(c) in regulation 10 (conditions to be complied with after export)—

[F7 (ai) omit subparagraph (a)(i);

(i) in subparagraph (a)(ii) for “accompanying document which is endorsed with the certificate of receipt insert “report of receipt or any other document specified by the Commissioners in a notice published by them (and not withdrawn)];

(ii) in paragraph (b) after “Commission Regulation (EEC) No 2454/93” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;

(iii) after paragraph (b) insert—

“(c) if the claim is being made in respect of excise goods that have been transported from Great Britain to Northern Ireland via the EU he shall include with his claim such documentary evidence of payment of excise duty as the Commissioners may specify in a public notice published by them (and not withdrawn).”;

[F8 (d) after regulation 10 insert—

“Conditions to be complied with where export is a dispatch

10A.— (1) This regulation applies where—

(a) a claim for drawback is made after export of excise goods;

(b) the export is a dispatch; and

(c) duty is payable on those goods in the place to which they have been exported.

(2)  The Commissioners may, by notice, request a claimant to provide evidence verifying that duty has been paid on those goods in the place to which they have been exported.

(3) The claimant must provide the evidence, or a reasonable explanation as to why the evidence cannot be provided, by—

(a) the date set out in the notice, or, if later;

(b) the date agreed to by the Commissioners.”;

(e) for regulation 12(1) (payment of claim) substitute—

“(1) No drawbacks shall be payable unless it is shown to the satisfaction of the Commissioners that—

(a) the claimant is an eligible claimant and that the goods are eligible goods; and

(b) in cases where regulation 10A applies, the requirement in regulation 10A(3) has been met.”.]

Textual Amendments

F5 Reg. 99(2)(aa)(ab) 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. 41(a)

F6 Reg. 99(2)(b) substituted (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. 41(b)

F7 Reg. 99(2)(c)(ai)(i) substituted for reg. 99(2)(c)(i) (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. 41(c)

F8 Reg. 99(2)(d)(e) 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. 41(d)

Commencement Information

I3 Reg. 99 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Miscellaneous savings U.K.

100.—(1) The Regulations in paragraph (2) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods.

(2) (a) The Denatured Alcohol Regulations 2005(2);

(b) The Excise Warehousing (Etc.) Regulations 1988(3);

(c) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999(4);

(d) The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998(5)

(e) The Excise Warehousing (Energy Products) Regulations 2004(6).

Commencement Information

I4 Reg. 100 in force at 31.12.2020 on IP completion day, see reg. 1(1)

(1)

S.I. 2001/1712; as amended by S.I. 2002/2692, S.I. 2006/1787 and S.I. 2010/593; there are other amendments but none are relevant.

(2)

S.I. 2005/1524; as amended by S.I. 2010/593 and S.I. 2011/1043. There are other amendments but none are relevant.

(3)

S.I. 1988/809; as amended by S.I. 2002/501 and S.I. 2010/593. There are other amendments but none are relevant.

(4)

S.I. 1999/1278; as amended by S.I. 2002/501 and S.I. 2004/2064. There are other amendments but none are relevant.

(5)

S.I. 1998/202; as amended by S.I. 1998/3110 and S.I. 2010/593.

(6)

S.I. 2004/2064; as amended by S.I. 2010/593. There are other amendments but none are relevant.