The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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

8.  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”.