The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
1Citation and commencement
PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL
2Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
3(1) Revenue traders in Northern Ireland who immediately before IP...
4The Northern Ireland Regulations are modified for the purposes of...
5In regulation 3(1) (interpretation)— (za) omit the definition of “accompanying...
5AFor regulation 3(2) substitute— (2) In any case where, under...
6In regulation 3(3)— (a) in sub-paragraph (a)(ii) for “Article 79...
6AAfter regulation 3(3) insert— (3A) For the purpose of these...
7In regulation 5 in the heading and in the text...
8In regulation 6— (a) for “the United Kingdom” (in each...
9In regulation 7— (a) in paragraph (1)—
10Before regulation 8 in the heading for “the United Kingdom”...
11In regulation 8(1) for “UK” substitute “NI”.
12In regulation 9— (a) in paragraph (1) for “ the...
12AIn regulation 11— (a) after “production”, in each place it...
12BIn regulation 12— (a) in paragraph (1), for “regulation 6(1)(d)...
13Before regulation 13 in the heading for “another” substitute “an...
14In regulation 13, for paragraphs (1) to (3) substitute— (1) Where excise goods already released for consumption in an...
15In regulation 14(1)— (a) in subparagraph (a) for “another” substitute...
16In regulation 15— (a) for “the United Kingdom” substitute “Northern...
17In regulation 16(2) and (3)— (a) for “the United Kingdom”,...
18In regulation 17— (za) in paragraph (2)(a), for “in accordance...
19In regulation 19— (za) in paragraph (1) for “any of...
20In regulation 21— (a) in paragraph (1)—
20AAfter regulation 21 insert Partial losses due to the nature...
21In the heading “PART 3 UK Registered Consignees” for “UK”...
22In regulation 22— (a) in paragraph (1)—
23In regulation 23 for each occurrence of “UK” substitute “NI”....
24In regulation 24 for each occurrence of “UK” substitute “NI”....
25In regulation 25 for “UK” substitute “NI” .
25AIn regulation 26— (a) for “UK” substitute “NI” ;
26In regulation 27 for “UK” substitute “NI” and for “another”...
27In regulation 28 for each occurrence of “UK” substitute “NI”....
28Before regulation 30 in the heading “PART 4 UK Registered...
29In regulation 30— (a) in paragraph (1)—
30In regulations 31, 32 and 33 for each occurrence of...
30AAfter regulation 33 insert PART 4A NI CERTIFIED CONSIGNEES Approval...
31In regulation 34 insert “in Northern Ireland” before “only in...
32In regulation 35— (a) for each occurrence of “the United...
33In regulation 36— (a) for “UK” substitute “NI”;
34In regulation 37— (a) for “the United Kingdom” substitute “Northern...
35In regulation 39(1)— (a) after “tax warehouses” insert “in Northern...
35AAfter regulation 39 insert— Movement conditions: verification against customs formalities...
36For regulation 40 substitute— (1) Subject to paragraphs (2) and (3) , this Part...
37In regulation 41— (a) in paragraphs (2), (4) , (5)...
38In regulation 42— (a) in paragraphs (1) and (3) insert...
38AAfter regulation 42 insert— Verification of electronic administrative documents and...
39In regulation 43— (a) in paragraph (a) for “the United...
40In regulation 44— (a) for paragraph (1) substitute—
41In regulation 45— (a) omit paragraph (1);
42Before regulation 46 in the heading “report of export from...
43For regulation 46 substitute— Report of export from territory of...
44For regulation 47 substitute— (1) This regulation applies where— (a) an export declaration is...
45For regulation 48 substitute— Report of export from territory of...
45AAfter regulation 48 insert— Report of export from territory of...
46In regulation 49— (a) in paragraph (1)—
47In regulation 50— (a) in the heading insert “EU” before...
48Before regulation 51 in the heading insert “EU” before “computerised...
49In regulation 51— (a) for paragraph (1) substitute—
49AAfter regulation 51 insert— Alternative proof of the end of...
50In regulation 52— (a) in paragraph (1)—
50AIn regulation 53, for paragraphs (2) and (3) substitute—
51In regulation 54— (a) in paragraphs (1), (4) and (5)...
52In regulation 55 (report of receipt of excise goods imported...
53After regulation 55 insert— PARTA8 For the avoidance of doubt Parts 8 and 9 of...
54Omit Parts 8 (movements of excise goods wholly within the...
54ABefore Part 10 insert— PART 9A HOLDING AND MOVEMENT OF...
54BOmit Parts 10 (exports of excise goods after release for...
55In regulation 64 (application of Part 10)—
56In regulation 65(2) (accompanying document for exports of excise goods...
57In regulation 66 (additional requirements), in paragraphs (a) and (b)...
58In regulation 67(1) (application of Part 11)—
59In regulation 68(1)(b)— (a) for “the UK” substitute “Northern Ireland”;...
60Before regulation 70 in the heading insert “NI” before “Registered...
61In regulation 70 (registered commercial importers – approval and registration)...
62In regulations 71, 72 and 73 insert “NI” before “registered...
63In regulation 72(c) for “the United Kingdom” substitute “Northern Ireland”....
64In the heading for Part 12 for “ANOTHER” substitute “AN...
65Before regulation 76 in the heading “Tax representatives – approval...
66In regulation 76— (a) in paragraph (1), for “vendors” substitute...
67Before regulation 77 in the heading insert “NI” before “Tax”...
68In regulation 77— (a) for paragraph (1) substitute—
68AAfter regulation 77 insert— EU consignors – procedure, accounting and...
69In regulation 78 in paragraphs (1) and (2) insert “NI”...
69AIn regulation 79 for “Article 10(6)” substitute “Article 9(6)” ....
70Before regulation 80 in the heading for “the United Kingdom”...
71In regulation 80— (a) in paragraph (1)—
72In regulation 81— (a) in paragraph (1)—
73In regulation 82— (a) in paragraph (1)—
74In regulation 83— (a) for “Part 11” substitute “Part 9C”...
75Before regulation 84 in the heading for “the United Kingdom”...
76In regulation 84— (a) in paragraph (1)—
77In regulation 85— (a) in paragraph (1)—
77AAfter regulation 85 insert— Deemed irregularity: non-compliance with registration and...
78In regulation 86— (a) in paragraph (a) for “the United...
79Omit Part 17.
80In Schedule 1— (a) in the entries for regulations 50(2)...
80ASaving provision in relation to excise goods released for consumption and dispatched before 13th February 2023
80BTransitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023
80CTransitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023
80D(1) For the purpose of regulations 63M of the Northern...
80ESpecified dates for the purposes of the transitional provisions
81Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
82Insert “UK” before “computerised system” in these places—
83After regulation 4 insert— Insert “UK” before “computerised system” in these places—
84In regulation 6 (insertion of regulation 2A), omit “”.” at...
85In regulation 7(2) (amendment of regulation 3)—
86After regulation 8 and before the heading “Amendments to Part...
87In regulation 9 (amendments to regulation 6)—
88After regulation 10 (amendments to regulation 7) insert— After regulation 7 insert— (1) An excise duty point does not arise by virtue...
89For regulation 19 (amendment to regulation 37) substitute— In regulation 37— (a) make the existing text paragraph (1);...
90For regulation 22(3)(a) (amendments to regulation 56) substitute—
91After regulation 22 insert— After regulation 56 insert— Northern Ireland – special provisions (1) Parts 8 and 9 do not apply to the...
92In regulation 23 (amendment of regulation 57) insert—
PART 2Miscellaneous Provisions and Amendments
93Offset against excise duty resulting from movement of excise goods to Northern Ireland
94Remittance of excise duty
95Amendments to the Duty Stamps Regulations 2006
96Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019
PART 3Savings and Modifications
97The Duty Stamps Regulations 2006
98The Tobacco Products Regulations 2001
99The Excise Goods (Drawback) Regulations 1995
100Miscellaneous savings
2020 No. 1559
Exiting The European Union
Excise

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

Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11)(b) and (d) of the Taxation (Cross-border Trade) Act 20181, make the following Regulations.