- Latest available (Revised)
- Point in Time (31/12/2020)
- Original (As made)
Version Superseded: 09/12/2021
Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, PART 3.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
97.—(1) The Duty Stamps Regulations 2006 (“the Duty Stamps Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).
(2) The Duty Stamps Regulations are modified for the purposes of paragraph (1) as follows—
(a)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).”;
(b)in regulation 10(4) for “the Communities” substitute “the United Kingdom or the EU”;
(c)in regulation 32(1) and (3) for “the United Kingdom” substitute “Northern Ireland”;
(d)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.”;
(e)in regulation 35(2)(c) and (e) for “the United Kingdom” substitute “Northern Ireland”.
Commencement Information
I1Reg. 97 in force at 31.12.2020 on IP completion day, see reg. 1(1)
98.—(1) The Tobacco Products Regulations 2001(1) (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).
(2) The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—
(a)in regulation 23(1)(aa)—
(i)for “another” substitute “an EU”;
(ii)for “the United Kingdom” substitute “Northern Ireland”;
(b)in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.
Commencement Information
I2Reg. 98 in force at 31.12.2020 on IP completion day, see reg. 1(1)
99.—(1) The Excise Goods (Drawback) Regulations 1995 (“the Drawback Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).
(2) The Drawback Regulations are modified as follows—
(a)after regulation 3 (application) insert—
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.”;
(b)in regulation 8(2) (conditions to be complied with before export)—
(i)in subparagraph (b) after “an accompanying document” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;
(ii)in subparagraph (c) after “a single administrative document” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;
(iii)in subparagraph (d) after “single administrative document” insert “or other specified document”;
(c)in regulation 10 (conditions to be complied with after export)—
(i)in subparagraph (a)(ii) after “certificate of receipt” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;
(ii)in paragraph (b) after “Commission Regulation (EEC) No 2454/93” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;
(iii)after paragraph (b) insert—
“(c)if the claim is being made in respect of excise goods that have been transported from Great Britain to Northern Ireland via the EU he shall include with his claim such documentary evidence of payment of excise duty as the Commissioners may specify in a public notice published by them (and not withdrawn).”.
Commencement Information
I3Reg. 99 in force at 31.12.2020 on IP completion day, see reg. 1(1)
100.—(1) The Regulations in paragraph (2) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods.
(2) (a) The Denatured Alcohol Regulations 2005(2);
(b)The Excise Warehousing (Etc.) Regulations 1988(3);
(c)The Warehousekeepers and Owners of Warehoused Goods Regulations 1999(4);
(d)The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998(5)
(e)The Excise Warehousing (Energy Products) Regulations 2004(6).
Commencement Information
I4Reg. 100 in force at 31.12.2020 on IP completion day, see reg. 1(1)
S.I. 2001/1712; as amended by S.I. 2002/2692, S.I. 2006/1787 and S.I. 2010/593; there are other amendments but none are relevant.
S.I. 2005/1524; as amended by S.I. 2010/593 and S.I. 2011/1043. There are other amendments but none are relevant.
S.I. 1988/809; as amended by S.I. 2002/501 and S.I. 2010/593. There are other amendments but none are relevant.
S.I. 1999/1278; as amended by S.I. 2002/501 and S.I. 2004/2064. There are other amendments but none are relevant.
S.I. 1998/202; as amended by S.I. 1998/3110 and S.I. 2010/593.
S.I. 2004/2064; as amended by S.I. 2010/593. There are other amendments but none are relevant.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: