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

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.”;

[F1 (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.”;]

[F2 (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“(c) he must complete any document specified by the Commissioners in a notice published by them (and not withdrawn); and”;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administrative document” insert “any document specified by the Commissioners in a notice published by them (and not withdrawn)”;]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)—

[F3 (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).”;

[F4 (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

F1 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)

F2 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)

F3 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)

F4 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

I1 Reg. 99 in force at 31.12.2020 on IP completion day, see reg. 1(1)