PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL
Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019I188
After regulation 10 (amendments to regulation 7) insert—
10A
After regulation 7 insert—
7A
1
An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.
2
The Commissioners may in a notice published by them13 specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.