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

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). They amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“the 2020 Regulations”) as well as making modifications to the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (“the HMDP Regulations”) and stand-alone provision. This is an EU Exit statutory instrument.

Part 1 provides for citation, commencement and interpretation.

Part 2 amends regulation 93 of the 2020 Regulations to extend the offset against excise duty resulting from movement of excise goods to Northern Ireland to include a corresponding duty under the law of the Isle of Man where the goods are removed from the Isle of Man to Northern Ireland. This only applies in relation to movements that start on or after 1st April 2022. Part 2 also makes consequential amendments to regulation 94 of the 2020 Regulations in relation to the remission of excise duty that remains payable after the offset.

Part 3 makes further provision in relation to the offset against excise duty resulting from movement of excise goods to Northern Ireland.

Regulation 4 makes provision for a simplified excise duty model in certain circumstances where excise goods are removed to Northern Ireland from Great Britain or the Isle of Man.

Regulation 5 provides that any amount of excise duty payable upon removal of excise goods to Northern Ireland from Great Britain or the Isle of Man remaining after the application of the offset may be deferred, in which case it must be notified and paid within a certain timeframe, depending on the circumstances in which such amount becomes payable. It also enables HMRC Commissioners to specify the form and manner of any return, and requires them to specify the relevant date for the purposes of calculating the timeframe for a return, in a notice published by HMRC Commissioners.

Regulation 6 requires persons to keep and make available for inspection such records for such period as the Commissioners may specify in a notice. It also allows the Commissioners to make different provision for different cases in such a notice.

Any notices referred to in Part 3 will be published at https://www.gov.uk/government/collections/holdings-and-movement-notices. A person unable to access the notices electronically may access them in hard copy by post free of charge on application to 0300 200 3700.

Part 4 makes modifications to the application of the HMDP Regulations in respect of certain excise goods moved into Great Britain to reflect changes to customs procedures that were preserved in relation to certain goods by the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444).

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.