1. Introductory Text

  2. 1.Citation and commencement

  3. PART 1 PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

    1. 2.Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

    2. 3.(1) Revenue traders in Northern Ireland who immediately before IP...

    3. 4.The Northern Ireland Regulations are modified for the purposes of...

    4. 5.In regulation 3(1) (interpretation)— (za) omit the definition of “accompanying...

    5. 5A.For regulation 3(2) substitute— (2) In any case where, under...

    6. 6.In regulation 3(3)— (a) in sub-paragraph (a)(ii) for “Article 79...

    7. 6A.After regulation 3(3) insert— (3A) For the purpose of these...

    8. 7.In regulation 5 in the heading and in the text...

    9. 8.In regulation 6— (a) for “the United Kingdom” (in each...

    10. 9.In regulation 7— (a) in paragraph (1)—

    11. 10.Before regulation 8 in the heading for “the United Kingdom”...

    12. 11.In regulation 8(1) for “UK” substitute “NI”.

    13. 12.In regulation 9— (a) in paragraph (1) for “ the...

    14. 12A.In regulation 11— (a) after “production”, in each place it...

    15. 12B.In regulation 12— (a) in paragraph (1), for “regulation 6(1)(d)...

    16. 13.Before regulation 13 in the heading for “another” substitute “an...

    17. 14.In regulation 13, for paragraphs (1) to (3) substitute— (1) Where excise goods already released for consumption in an...

    18. 15.In regulation 14(1)— (a) in subparagraph (a) for “another” substitute...

    19. 16.In regulation 15— (a) for “the United Kingdom” substitute “Northern...

    20. 17.In regulation 16(2) and (3)— (a) for “the United Kingdom”,...

    21. 18.In regulation 17— (a) in paragraph (2)(b)—

    22. 19.In regulation 19— (za) in paragraph (1) for “any of...

    23. 20.In regulation 21— (a) in paragraph (1)—

    24. 20A.After regulation 21 insert Partial losses due to the nature...

    25. 21.In the heading “PART 3 UK Registered Consignees” for “UK”...

    26. 22.In regulation 22— (a) in paragraph (1)—

    27. 23.In regulation 23 for each occurrence of “UK” substitute “NI”....

    28. 24.In regulation 24 for each occurrence of “UK” substitute “NI”....

    29. 25.In regulation 25 for “UK” substitute “NI” .

    30. 25A.In regulation 26— (a) for “UK” substitute “NI” ;

    31. 26.In regulation 27 for “UK” substitute “NI” and for “another”...

    32. 27.In regulation 28 for each occurrence of “UK” substitute “NI”....

    33. 28.Before regulation 30 in the heading “PART 4 UK Registered...

    34. 29.In regulation 30— (a) in paragraph (1)—

    35. 30.In regulations 31, 32 and 33 for each occurrence of...

    36. 30A.After regulation 33 insert PART 4A NI CERTIFIED CONSIGNEES Approval...

    37. 31.In regulation 34 insert “in Northern Ireland” before “only in...

    38. 32.In regulation 35— (a) for each occurrence of “the United...

    39. 33.In regulation 36— (a) for “UK” substitute “NI”;

    40. 34.In regulation 37— (a) for “the United Kingdom” substitute “Northern...

    41. 35.In regulation 39(1)— (a) after “tax warehouses” insert “in Northern...

    42. 35A.After regulation 39 insert— Movement conditions: verification against customs formalities...

    43. 36.For regulation 40 substitute— (1) Subject to paragraph (2), this Part applies to the...

    44. 37.In regulation 41— (a) in paragraphs (2), (4) , (5)...

    45. 38.In regulation 42— (a) in paragraphs (1) and (3) insert...

    46. 38A.After regulation 42 insert— Verification of electronic administrative documents and...

    47. 39.In regulation 43— (a) in paragraph (a) for “the United...

    48. 40.In regulation 44— (a) for paragraph (1) substitute—

    49. 41.In regulation 45— (a) omit paragraph (1);

    50. 42.Before regulation 46 in the heading “report of export from...

    51. 43.In regulation 46— (a) in paragraph (1) for “the United...

    52. 44.In regulation 47— (a) for paragraph (1) substitute—

    53. 45.For regulation 48 substitute— Report of export from Northern Ireland...

    54. 46.In regulation 49— (a) in paragraph (1)—

    55. 47.In regulation 50— (a) in the heading insert “EU” before...

    56. 48.Before regulation 51 in the heading insert “EU” before “computerised...

    57. 49.In regulation 51— (a) for paragraph (1) substitute—

    58. 49A.After regulation 51 insert— Alternative proof of the end of...

    59. 50.In regulation 52— (a) in paragraph (1)—

    60. 50A.In regulation 53, for paragraphs (2) and (3) substitute—

    61. 51.In regulation 54— (a) in paragraphs (1), (4) and (5)...

    62. 52.In regulation 55 (report of receipt of excise goods imported...

    63. 53.After regulation 55 insert— PARTA8 For the avoidance of doubt Parts 8 and 9 of...

    64. 54.Omit Parts 8 (movements of excise goods wholly within the...

    65. 54A.Before Part 10 insert— PART 9A HOLDING AND MOVEMENT OF...

    66. 54B.Omit Parts 10 (exports of excise goods after release for...

    67. 55.In regulation 64 (application of Part 10)—

    68. 56.In regulation 65(2) (accompanying document for exports of excise goods...

    69. 57.In regulation 66 (additional requirements), in paragraphs (a) and (b)...

    70. 58.In regulation 67(1) (application of Part 11)—

    71. 59.In regulation 68(1)(b)— (a) for “the UK” substitute “Northern Ireland”;...

    72. 60.Before regulation 70 in the heading insert “NI” before “Registered...

    73. 61.In regulation 70 (registered commercial importers – approval and registration)...

    74. 62.In regulations 71, 72 and 73 insert “NI” before “registered...

    75. 63.In regulation 72(c) for “the United Kingdom” substitute “Northern Ireland”....

    76. 64.In the heading for Part 12 for “ANOTHER” substitute “AN...

    77. 65.Before regulation 76 in the heading “Tax representatives – approval...

    78. 66.In regulation 76— (a) in paragraph (1), for “vendors” substitute...

    79. 67.Before regulation 77 in the heading insert “NI” before “Tax”...

    80. 68.In regulation 77— (a) in paragraph (1) for “the United...

    81. 69.In regulation 78 in paragraphs (1) and (2) insert “NI”...

    82. 69A.In regulation 79 for “Article 10(6)” substitute “Article 9(6)” ....

    83. 70.Before regulation 80 in the heading for “the United Kingdom”...

    84. 71.In regulation 80— (a) in paragraph (1)—

    85. 72.In regulation 81— (a) in paragraph (1)—

    86. 73.In regulation 82— (a) in paragraph (1)—

    87. 74.In regulation 83— (a) for “Part 11” substitute “Part 9C”...

    88. 75.Before regulation 84 in the heading for “the United Kingdom”...

    89. 76.In regulation 84— (a) in paragraph (1)—

    90. 77.In regulation 85— (a) in paragraph (1)—

    91. 77A.After regulation 85 insert— Deemed irregularity: non-compliance with registration and...

    92. 78.In regulation 86— (a) in paragraph (a) for “the United...

    93. 79.Omit Part 17.

    94. 80.In Schedule 1— (a) in the entries for regulations 50(2)...

    95. 80A.Saving provision in relation to excise goods released for consumption and dispatched before 13th February 2023

    96. 80B.Transitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023

    97. 80C.Transitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023

    98. 80D.(1) For the purpose of regulations 63M of the Northern...

    99. 80E.Specified dates for the purposes of the transitional provisions

    100. 81.Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

    101. 82.Insert “UK” before “computerised system” in these places—

    102. 83.After regulation 4 insert— Insert “UK” before “computerised system” in these places—

    103. 84.In regulation 6 (insertion of regulation 2A), omit “”.” at...

    104. 85.In regulation 7(2) (amendment of regulation 3)—

    105. 86.After regulation 8 and before the heading “Amendments to Part...

    106. 87.In regulation 9 (amendments to regulation 6)—

    107. 88.After regulation 10 (amendments to regulation 7) insert— After regulation 7 insert— (1) An excise duty point does not arise by virtue...

    108. 89.For regulation 19 (amendment to regulation 37) substitute— In regulation 37— (a) make the existing text paragraph (1);...

    109. 90.For regulation 22(3)(a) (amendments to regulation 56) substitute—

    110. 91.After regulation 22 insert— After regulation 56 insert— Northern Ireland – special provisions (1) Parts 8 and 9 do not apply to the...

    111. 92.In regulation 23 (amendment of regulation 57) insert—

  4. PART 2 Miscellaneous Provisions and Amendments

    1. 93.Offset against excise duty resulting from movement of excise goods to Northern Ireland

    2. 94.Remittance of excise duty

    3. 95.Amendments to the Duty Stamps Regulations 2006

    4. 96.Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

  5. PART 3 Savings and Modifications

    1. 97.The Duty Stamps Regulations 2006

    2. 98.The Tobacco Products Regulations 2001

    3. 99.The Excise Goods (Drawback) Regulations 1995

    4. 100.Miscellaneous savings

  6. Signature

  7. Explanatory Note