PART 2 U.K. Miscellaneous Provisions and Amendments

Offset against excise duty resulting from movement of excise goods to Northern Ireland U.K.

93.—(1) This Regulation applies where an excise duty point occurs in Northern Ireland as a result of the removal of excise goods (“the goods”) to Northern Ireland from Great Britain [F1 or the Isle of Man].

(2) Where the Commissioners are satisfied that UK excise duty [F2 , or a corresponding duty under the law of the Isle of Man,] has previously been paid in respect of the goods prior to their removal into Northern Ireland they may offset the amount of such payment against any excise duty that has become payable by reason of the occurrence of the excise duty point in paragraph (1).

(3) No repayment of excise duty in relation to the goods may be made under this regulation.

(4) For the purposes of paragraph (2) the Commissioners may require a person to comply with such conditions and provide such evidence of previous payment of UK excise duty [F3 , or a corresponding duty under the law of the Isle of Man,] in respect of the goods as the Commissioners may specify in a public notice.

[F4 (5) This Regulation does not apply in relation to movements of excise goods to Northern Ireland from the Isle of Man that start before 1st April 2022.]

Textual Amendments

F1 Words in reg. 93(1) inserted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(2)(a)

F2 Words in reg. 93(2) inserted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(2)(b)

F3 Words in reg. 93(4) inserted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(2)(c)

F4 Reg. 93(5) inserted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(2)(d)

Commencement Information

I1 Reg. 93 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Remittance of excise duty U.K.

94.—(1) This Regulation applies where excise goods have been transported from Great Britain [F5 or the Isle of Man] to Northern Ireland for non-commercial purposes—

(a) by a person (P) in P’s personal luggage; or

(b) in any other such circumstances as may be specified by the Commissioners in a public notice.

[F6 (2) Where, under regulation 93, the Commissioners have offset duty that has previously been paid against the excise duty due, they may remit any such excise duty that remains payable, upon application by a person who is liable to pay that duty.]

(3) For the purposes of paragraph (2) the Commissioners may require a person applying for remittance of excise duty to comply with such conditions and provide such evidence as the Commissioners may specify in a public notice.

Textual Amendments

F5 Words in reg. 94(1) inserted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(3)(a)

F6 Reg. 94(2) substituted (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, 3(3)(b)

Commencement Information

I2 Reg. 94 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Amendments to the Duty Stamps Regulations 2006 U.K.

95.—(1) The Duty Stamps Regulations 2006(1) are amended as follows.

(2) In regulation 3 (when a retail container must be stamped or must not be stamped) after paragraph (2) insert—

“(2A) A retail container of alcoholic liquor that is to be transported from Great Britain to Northern Ireland or vice versa via the Republic of Ireland shall not be treated as being exported for the purposes of paragraph (2).”.

(3) In regulation 34 (drawback of excise duty) for “unless the eligible claimant is a registered mobile operator” substitute—

“unless—

(a) the eligible claimant is a registered mobile operator; or

(b) the retail container of alcoholic liquor has been transported from Great Britain to Northern Ireland via the Republic of Ireland and has not been placed in a duty suspension arrangement.”.

Commencement Information

I3 Reg. 95 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 U.K.

96.—(1) Regulation 3 (amendments to the Excise Goods (Drawback) Regulations 1995(2)) of the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019(3) is amended as follows.

(2) After paragraph (1) insert—

“(1A) In regulation 3 (application) after “provided that” insert “(subject to regulation 3A)”.

(1AB) After regulation 3 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.”.”.

(3) In paragraph (5) (substitution of regulation 10) in the inserted regulation 10, after “documentary evidence of export” insert “and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty”.

Commencement Information

I4 Reg. 96 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

(1)

S.I. 2006/202; there are amendments but none are relevant.

(2)

S.I. 1995/1046; as amended by S.I. 2010/593.

(3)

S.I. 2019/14.