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

6.  In regulation 37—

(a) in paragraph (b) for “paragraphs (6) and (7)” substitute “paragraph (6)”;

(b) after paragraph (b) insert—

“(ba) for paragraph (7) substitute—

“(7) In a case where—

(a) an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation(1), at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447, and

(b) the goods are dispatched to—

(i) a place from where they will leave the territory of the EU or Northern Ireland, or

(ii) the customs office of exit(2), where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure(3), where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446(4),

the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.”;”.

(1)

“Union Customs Code Regulation” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(v) of NIMMA.

(2)

“Customs office of exit” is defined in regulation 3(1) of the Northern Ireland Regulations, as modified by regulation 5(c) of NIMMA.

(3)

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

(4)

OJ No. L 343 29.12.2015. Article 189 was substituted by Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code (OJ No. L 192, 30.7.2018, p. 1).