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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1559
- PART 2
- Regulation 94
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Remittance of excise duty
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94.—(1) This Regulation applies where excise goods have been transported from Great Britain to Northern Ireland for non-commercial purposes—
(a)by a person (P) in P’s personal luggage; or
(b)in any other such circumstances as may be specified by the Commissioners in a public notice.
(2) Where the Commissioners have offset the excise duty due against excise duty previously paid under regulation 93 they may remit any additional excise duty that remains payable upon application by a person who is liable to pay that duty.
(3) For the purposes of paragraph (2) the Commissioners may require a person applying for remittance of excise duty to comply with such conditions and provide such evidence as the Commissioners may specify in a public notice.
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