PART 2Miscellaneous Provisions and Amendments
Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019I196
1
2
After paragraph (1) insert—
1A
In regulation 3 (application) after “provided that” insert “(subject to regulation 3A)”.
1AB
After regulation 3 insert—
Application – Northern Ireland3A
These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.
3
In paragraph (5) (substitution of regulation 10) in the inserted regulation 10, after “documentary evidence of export” insert “and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty”.