The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

PART 1Introduction

1Citation and commencement

2Interpretation

PART 2Amendments

3Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

PART 3Additional amounts – payment

4Simplified excise duty model

5Time of payment and return

6Record-keeping

PART 4Importation – transitional provisions

7Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

8Contravention of conditions or requirements – duty point and persons liable to pay

9Movements of excise goods from a transitional arrival location under duty suspension arrangements

10Relevant regulations

2022 No. 265

Exiting The European Union

Excise

The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

Made9th March 2022

Laid before the House of Commons10th March 2022

Coming into force1st April 2022

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 20181 and sections 100G and 100H of the Customs and Excise Management Act 19792.