There are currently no known outstanding effects for the The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Section 68A.
[F168A. After regulation 77 insert—U.K.
77A.—(1) This regulation applies where—
(a)excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and
(b)a NI tax representative has not been appointed by the consignor.
(2) The consignor must—
(a)before the goods are dispatched—
(i)inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them,
(ii)supply to the Commissioners such further particulars about the consignment as the Commissioners may specify in a notice published by them, and
(iii)account for and pay the excise duty payable on those goods in such manner as the Commissioners may specify in a notice published by them, or provide a guarantee satisfactory to the Commissioners securing payment of the duty;
(b)immediately after the goods have been received—
(i)inform the Commissioners of the arrival of the goods, and
(ii)pay any duty that has not been paid in such manner as the Commissioners may specify in a notice published by them.”.]
Textual Amendments
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