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

5.  In regulation 3(1) (interpretation)— U.K.

[F1 (za) omit the definition of “accompanying document”;]

(a) in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—

(i) for “another Member State” substitute “an EU Member State”;

(ii) after “authorities of that” insert “EU”;

[F2 (b) in the definition of “computerised system”—

(i) before “computerised”, insert “EU”;

(ii) for “Article 1 of Decision No. 1152/2003/EC” to the end, substitute “Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast)”];

(c) for the definition of “customs office of exit” substitute—

““customs office of exit” has the meaning given by [F3 Article 1(16)] of Regulation (EU) 2015/2446(1);”;

[F4 (ca) omit the definition of “customs suspensive procedure or arrangement”;

(cb) for the definition of “the Directive” substitute—

““the Directive” means Council Directive (EU) 2020/262 of 19 December 2019 laying down the arrangements for excise duty (recast);”]

[F5 (d) for the definition of “distance selling arrangement” substitute—

““distance selling arrangement” means an arrangement where—

(a)

a person (“the consignor”), in an EU Member State, sells or agrees to sell excise goods that have been released for consumption in that State, to a person (“the purchaser”) in Northern Ireland;

(b)

those goods are dispatched by or to the order of the consignor to the purchaser or a person nominated by the purchaser and consigned to an address in Northern Ireland;

(c)

those goods will be charged with duty on their importation into Northern Ireland; and

(d)

the purchaser is not a revenue trader;”;

(da) in the definition of “duty suspension arrangement”, for “not covered by a customs suspensive procedure or arrangement” substitute “that do not have the customs status of non-Union goods, as provided for by Article 5(24) of the Union Customs Code Regulation”;

(db) in the definition of “electronic administrative document”, for “Article 21(2)” substitute “Article 20(2)”;

(dc) for the definition of “EU requirements” substitute—

““EU requirements” means—

(a)

in the case of—

(i)

a draft electronic administrative document and an electronic administrative document;

(ii)

a cancellation of, or an amendment to, an electronic administrative document allowed under regulation 42(1) and (3), respectively;

(iii)

a fallback accompanying document;

(iv)

a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods under duty suspension arrangements;

(v)

a report of receipt and a report of export, where the report relates to a movement of excise goods under duty suspension arrangements;

(vi)

a notification required to be given under regulation 51(1);

(vii)

a requirement to inform of split movement under regulation 45(3)(c);

the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, the items listed in paragraphs (i) to (vii);

(b)

in the case of—

(i)

a draft electronic simplified administrative document and an electronic simplified administrative document;

(ii)

an amendment to an electronic simplified administrative document allowed under regulation 63F(1);

(iii)

a fallback simplified accompanying document;

(iv)

a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods released for consumption;

(v)

a report of receipt, where the report relates to a movement of excise goods released for consumption;

(vi)

a notification required to be given under regulation 63I(1);

the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, those documents and reports;

(c)

in the case of an exemption certificate, the requirements set out in Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022;”];

(e) in the definition of “excise duty”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;

(ii) in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;

(f) for the definition of “excise goods” substitute—

““excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—

(a)

which are chargeable with excise duty, or

(b)

which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979(2);”;

[F6 (fa) in the definition of “exempt consignee”, for “Article 12(1)” substitute “Article 11(1)”;

(fb) in the definition of “exemption certificate”, for “set out in Annex to Commission Regulation” to the end, substitute “referred to in Article 12(1) of the Directive”;

(fc) for the definition of “fallback report of receipt” substitute—

““fallback report of receipt” means, in the case of movement of excise goods under duty suspension arrangements, the document referred to in Article 27(1) of the Directive and, in the case of movements of excise goods after release for consumption, the document referred to in Article 39(1) of the Directive;”;]

(g) in the definitions of “Member State” and “territory of a Member State”—

(i) for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;

(ii) in subparagraph (a) omit “, the Channel Islands”;

(iii) in subparagraph (b) omit “and the Isle of Man”;

(iv) after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;

(h) in the definition of “place of direct delivery”—

(i) in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);

(ii) in subparagraph (a) for “UK” substitute “NI”;

(iii) [F7 in subparagraphs (a) and (b)] for “another” substitute “an EU”;

(iv) in subparagraph (b) after “registered consignee in the” insert “EU”;

(i) in the definition of “place of importation” for “Article 79 of Regulation (EEC) 2913/92” substitute “[F8 Article 201 of the Union Customs Code Regulation]”;

[F9 (j) omit the definition of “registered commercial importer”;]

(k) in the definition of “registered consignee”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

[F10 (ii) in subparagraph (b)—

(aa) for “another” substitute “an EU”;

(bb) for “Article 4(9)” substitute “Article 3(9)”;]

(l) in the definition of “registered consignor”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

[F11 (ii) in subparagraph (b)—

(aa) for “another” substitute “an EU”;

(bb) for “Article 4(10)” substitute “Article 3(10)”;]

(m) in the definition of “report of export”—

(i) after “completed by” insert “the Commissioners or”;

[F12 (ii) for “a Member State” substitute “an EU Member State”;]

(iii) insert “EU” before “computerised system”;

(iv) after “the territory of the EU” insert “or Northern Ireland”;

(n) in the definition of “report of receipt”—

(i) insert “EU” before “computerised system”;

(ii) insert “EU” before “Member State”;

(iii) after “destination” insert “or Northern Ireland”;

(o) in the definition of “tax representative” insert “NI” before “tax representative;

(p) in the definition of “tax warehouse”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii) in subparagraph (b) for “another” substitute “an EU”;

(iii) in subparagraph (b) after “warehousekeeper in that” insert “EU”;

(q) in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;

(r) after the definition of “transporter” insert—

““UK HMDP Regulations” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they have effect in relation to excise goods other than excise goods in Northern Ireland;”;

(s) in the definition of “UK registered consignee” for “UK” substitute “NI”;

(t) in the definition of “UK registered consignor” for “UK” substitute “NI”;

[F13 (u) omit the definition of “vendor”;

(v) in the appropriate places insert the following definitions—

““certified consignee”—

(a)

in relation to a consignee in Northern Ireland, means a person who is approved and registered in accordance with Part 4A of these Regulations; and

(b)

in relation to a consignee in an EU Member State, has the meaning given by Article 3(13) of the Directive;

“certified consignor”—

(a)

in relation to a consignor in Northern Ireland, means a person who is approved and registered in accordance with Part 4B of these Regulations; and

(b)

in relation to a consignor in an EU Member State, has the meaning given by Article 3(12) of the Directive;”;

““consignor” in relation to a distance selling arrangement, means the consignor in that arrangement;”;

““customs declaration” has the meaning given by Article 5(12) of the Union Customs Code Regulation;”;

““declarant”, in relation to excise goods, means the person required to declare those goods for export in a customs declaration;”;

““electronic simplified administrative document” means the electronic simplified administrative document referred to in Article 35(1) of the Directive;”;

““export declaration”, in relation to excise goods, means a customs declaration in which those excise goods are declared for export for the purposes of the Union Customs Code Regulation;”;

““external transit procedure” means the procedure referred to in Article 226(2) of the Union Customs Code Regulation;”;

““fallback simplified accompanying document” means the document referred to in Article 38(1)(a) of the Directive;”;

““NI certified consignee” has the meaning given by regulation 33A(3);

“NI certified consignor” has the meaning given by regulation 33H(3);”;

““temporary certified consignee” means a NI certified consignee—

(a)

who is a private individual and whose approval is limited in accordance with regulation 33A(2); or

(b)

who is a revenue trader that only occasionally imports excise goods from an EU Member State into Northern Ireland that have been released for consumption, and whose authorisation is limited to a single movement of a specified quantity of such goods from a single consignor for a specified period;

“temporary certified consignor” means a NI certified consignor—

(a)

who is a private individual and whose approval is limited in accordance with regulation 33H(2); or

(b)

who is a revenue trader that only occasionally exports excise goods from Northern Ireland to an EU Member State that have been released for consumption and whose authorisation is limited to a single movement of a specified quantity of such goods to a single consignee for a specified period;”;

““Union Customs Code Regulation” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;”;

““unique simplified administrative reference code” means a code assigned to an electronic simplified administrative document.”.]

Textual Amendments

F1 Reg. 5(za) 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. 1(a)

F2 Reg. 5(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. 1(b)

F3 Words in reg. 5(c) 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. 1(c)

F4 Reg. 5(ca)(cb) 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. 1(d)

F5 Regs. 5(d)-(dc) substituted for reg. 5(d) (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. 1(e)

F6 Regs. 5(fa)-(fc) 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. 1(f)

F7 Words in reg. 5(h)(iii) 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. 1(g)

F8 Words in reg. 5(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. 1(h)

F9 Reg. 5(j) 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. 1(i)

F10 Reg. 5(k)(ii) 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. 1(j)

F11 Reg. 5(l)(ii) 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. 1(k)

F12 Reg. 5(m)(ii) 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. 1(l)

F13 Reg. 5(u)(v) 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. 1(m)

Commencement Information

I1 Reg. 5 in force at 31.12.2020 on IP completion day, see reg. 1(1)

(1)

O.J. L 343 29.12.2015 p. 1.

(2)

1979 c. 5. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12).