PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 20108

In regulation 6—

a

for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

b

insert “in Northern Ireland” in the following places—

i

in paragraph (1)(a) after “duty suspension arrangement”;

ii

in paragraph (1)(b) after “duty suspension arrangement”;

iii

in paragraph (1)(c) after “are produced”;

iv

in paragraph (1)(d) after “duty at importation”;

c

in paragraph (3) for “another” substitute “an EU”.