The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

Citation and commencement U.K.

1.  These Regulations may be cited as the Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021 and come into force on 9th December 2021.

Commencement Information

I1 Reg. 1 in force at 9.12.2021, see reg. 1

Interpretation U.K.

2.  In these Regulations—

“the 2020 Act” means the Taxation (Post-transition Period) Act 2020;

“the DAR” means the Denatured Alcohol Regulations 2005(1);

“alcohol for denaturing” means dutiable alcoholic liquor(2) which the Commissioners have permitted to be delivered from a warehouse without payment of duty under regulation 10(1) of the DAR;

“authorised person” means a person authorised by the Commissioners under [F1 section 78 (authorised use for certain purposes) of the Finance (No. 2) Act 2023] to receive spirits without payment of duty on those spirits;

[F2 “relevant premises” has the meaning given by section 78(4) of the Finance (No. 2) Act 2023;]

“transporter” means the person carrying out the first transportation of—

(a)

alcohol for denaturing; or

(b)

spirits to which regulation 3 applies,

following the departure of those goods from a warehouse;

“vehicle”(3) does not include—

(c)

a ship,

(d)

an aircraft, or

(e)

a railway vehicle.

Textual Amendments

F1 Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 13(2)(a)

F2 Words in reg. 2 inserted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 13(2)(b)

Commencement Information

I2 Reg. 2 in force at 9.12.2021, see reg. 1

Removal of certain spirits to Northern Ireland U.K.

3.—(1) This regulation applies to spirits which the Commissioners have permitted to be delivered to an authorised person.

(2) Duty charged as a result of section 4(1) of the 2020 Act (excise duty on the removal of goods to Northern Ireland) is not payable on the removal to Northern Ireland from Great Britain of spirits to which this regulation applies.

Commencement Information

I3 Reg. 3 in force at 9.12.2021, see reg. 1

Documents to accompany spirits removed to Northern Ireland U.K.

4.—(1) Where spirits to which regulation 3 applies are removed to Northern Ireland from Great Britain, they must be accompanied at all times, from when they are dispatched from [F3 relevant premises] until the spirits are received by the authorised person, by two copies of a document which—

(a) contains the particulars set out in the Schedule; and

(b) includes spaces identified as—

(i) to be signed and dated; and

(ii) to record any excess or deficiency in the spirits delivered.

(2) A person who—

(a) undertakes the carriage of spirits which are required by paragraph (1) to be accompanied by the documentation described in that paragraph; or

(b) drives any vehicle in which such spirits are carried,

must, while those spirits remain in that person’s custody or under their control, produce the documentation required by paragraph (1) to an officer on request.

(3) If spirits to which regulation 3 applies are not accompanied as required by paragraph (1), or documentation relating to them is not produced as required by paragraph (2), the spirits are liable to forfeiture.

Textual Amendments

F3 Words in reg. 4(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 13(3)

Commencement Information

I4 Reg. 4 in force at 9.12.2021, see reg. 1

Removal of alcohol for denaturing to Northern Ireland U.K.

5.  Duty charged as a result of section 4(1) of the 2020 Act is not payable on the removal of alcohol for denaturing to Northern Ireland from Great Britain.

Commencement Information

I5 Reg. 5 in force at 9.12.2021, see reg. 1

Documents to accompany alcohol for denaturing removed to Northern Ireland U.K.

6.—(1) Where alcohol for denaturing is removed to Northern Ireland from Great Britain, it must be accompanied at all times, from when it is dispatched until it is delivered to the entered premises in accordance with regulation 10(1) of the DAR, by two copies of a document which—

(a) contains the particulars set out in the Schedule; and

(b) includes spaces identified as—

(i) to be signed and dated; and

(ii) to record any excess or deficiency in the alcohol delivered.

(2) A person who—

(a) undertakes the carriage of alcohol for denaturing which is required by paragraph (1) to be accompanied by the documentation described in that paragraph; or

(b) drives any vehicle in which such alcohol is carried,

must, while that alcohol remains in that person’s custody or under their control, produce the documentation required by paragraph (1) to an officer on request.

Commencement Information

I6 Reg. 6 in force at 9.12.2021, see reg. 1

Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 U.K.

7.—(1) The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020(4) are amended as follows.

(2) In regulation 97(2) (modifications of the Duty Stamps Regulations 2006)(5)—

(a) before subparagraph (a) insert—

“(za) in regulation 2 (interpretation)—

(i) in paragraph (1)—

(aa) in the definition of “external territory”, for “another member State” substitute “a member State”;

(bb) omit the definition of “UK registered consignee”;

(cc) at the appropriate place insert—

““NI registered consignee” has the meaning given by regulation 22 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010(6);”;

(ii) after paragraph (1) insert—

“(1A) For the purposes of this regulation references to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are to those Regulations as saved and modified by the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.””;

(b) after subparagraph (a) insert—

“(aa) in regulations 5(3), 9(2)(e) and 10(4), for “UK registered consignee”, in each place it occurs, substitute “NI registered consignee;”;

(c) for subparagraph (b) substitute—

“(b) in regulation 10(4), before “the European Union”(7) insert “the United Kingdom or””.

Commencement Information

I7 Reg. 7 in force at 9.12.2021, see reg. 1

Jim Harra

Sophie Dean

Two of the Commissioners for Her Majesty’s Revenue and Customs

16th November 2021

Rebecca Harris

Alan Mak

Two of the Lords Commissioners of Her Majesty’s Treasury

17th November 2021