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

Amendments to the Duty Stamps Regulations 2006 U.K.

95.—(1) The Duty Stamps Regulations 2006(1) are amended as follows.

(2) In regulation 3 (when a retail container must be stamped or must not be stamped) after paragraph (2) insert—

“(2A) A retail container of alcoholic liquor that is to be transported from Great Britain to Northern Ireland or vice versa via the Republic of Ireland shall not be treated as being exported for the purposes of paragraph (2).”.

(3) In regulation 34 (drawback of excise duty) for “unless the eligible claimant is a registered mobile operator” substitute—

“unless—

(a) the eligible claimant is a registered mobile operator; or

(b) the retail container of alcoholic liquor has been transported from Great Britain to Northern Ireland via the Republic of Ireland and has not been placed in a duty suspension arrangement.”.

Commencement Information

I1 Reg. 95 in force at 31.12.2020 on IP completion day, see reg. 1(1)

(1)

S.I. 2006/202; there are amendments but none are relevant.