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91. After regulation 22 insert—
“22A. After regulation 56 insert—
56A.—(1) Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—
(a)the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;
(b)the movement ends in a tax warehouse in Northern Ireland.
(2) In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.”.”.
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