The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 No. 13

PART 2 U.K. Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

[F1 10A.   After regulation 7 insert—

“7A.— (1) An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.

(2) The Commissioners may in a notice published by them specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.”.]

Textual Amendments

F1 Reg. 10A inserted (31.12.2020 immediately before IP completion day) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(2), 88

Commencement Information

I1 Reg. 10A in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.