The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

3.  In regulation 5—

(a) after paragraph (d) insert—

“(dza) after the definition of “distance selling arrangement” insert—

““draft electronic administrative document” means the document referred to in Article 20(2) of the Directive(1);”;”;

(b) for paragraph (db) substitute—

“(db) for the definition of “electronic administrative document” substitute—

““electronic administrative document” means the document referred to in Article 20(1) of the Directive;”;”;

(c) for paragraph (m) substitute—

“(m) for the definition of “report of export” substitute—

““report of export” means a report made using the EU computerised system(2) certifying that excise goods(3) have left the territory of the EU or Northern Ireland, which is completed by—

(a)

where the export declaration(4) is lodged in Northern Ireland, the Commissioners(5), or

(b)

where the export declaration is lodged in an EU Member State(6), the competent authorities of that Member State;”;”.

(1)

“The Directive” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(cb) of NIMMA, as amended by S.I. 2023/64.

(2)

“EU computerised system” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(b) of NIMMA.

(3)

“Excise goods” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(f) of NIMMA.

(4)

“Export declaration” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(v) of NIMMA.

(5)

“The Commissioners” are defined in regulation 3(1) of the Northern Ireland Regulations as the Commissioners for His Majesty’s Revenue and Customs.

(6)

“EU Member State” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(g) of NIMMA.