4.—(1) Where—
(a)regulation 93 (offset against excise duty resulting from movement of excise goods to Northern Ireland) of NIMMA 2020 applies;
(b)HMRC Commissioners(1) are satisfied that excise duty(2), or a corresponding duty under the law of the Isle of Man, has been paid in respect of goods prior to their removal to Northern Ireland from Great Britain or the Isle of Man;
(c)the latest change in the rate of that duty occurred within the period of one calendar month ending with the date of such removal; and
(d)HMRC Commissioners are satisfied that no person liable for any amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man is, or could reasonably be expected to be—
(i)aware of the rate at which the duty described in sub-paragraph (b) was paid in respect of the goods prior to their removal to Northern Ireland from Great Britain or the Isle of Man; or
(ii)able to obtain such information,
the amount of that duty paid in respect of the goods prior to such removal is deemed to have been that which would have been payable immediately prior to the change in the rate of such duty referred to in paragraph (1)(c).
(2) Where—
(a)sub-paragraphs (a), (b) and (d) of paragraph (1) apply; and
(b)the latest change in the rate of the duty referred to in paragraph (1)(c) occurred before the period of one calendar month ending with the date of the removal of the goods to Northern Ireland from Great Britain or the Isle of Man,
the amount of that duty paid in respect of the goods prior to such removal is deemed to have been that which would have been payable immediately after the latest change in the rate of such duty.
(3) HMRC Commissioners may require a person to provide such evidence to demonstrate that paragraph (1)(d) applies as may be specified in a notice published by HMRC Commissioners.
5.—(1) This regulation applies where sub-paragraphs (a) and (b) of regulation 4(1) apply.
(2) If any amount of excise duty remains payable in respect of goods on their removal to Northern Ireland from Great Britain or the Isle of Man after HMRC Commissioners have, under regulation 93(2) of NIMMA 2020, offset duty that has previously been paid (“the remaining amount”), payment of the remaining amount of excise duty may be deferred, subject to compliance with the relevant condition.
(3) For the purposes of paragraph (2) “the relevant condition” is—
(a)where sub-paragraphs (c) and (d) of regulation 4(1) apply, a return must be made, and the remaining amount of excise duty must be paid, within the period of two calendar months beginning with the date of the change in the rate of such duty;
(b)where at least one of sub-paragraphs (c) and (d) of regulation 4(1) does not apply, a return must be made, and the remaining amount of excise duty must be paid, within the period of two calendar months beginning with such date as is specified in a notice by HMRC Commissioners.
(4) A return referred to in paragraph (3) must be made in such form and manner, if any, as may be specified in a notice published by HMRC Commissioners.
(5) HMRC Commissioners must publish a notice referred to in paragraph (3)(b) and may publish a notice referred to in paragraph (4).
(6) A notice referred to in paragraph (3)(b) may specify different dates in relation to goods removed to Northern Ireland on different dates.
6.—(1) A person liable for an amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man (irrespective of whether a remaining amount is payable under this Part) must keep and make available for inspection such records relating to their activities as may be prescribed in a notice published by the Commissioners(3) for such period as may be so prescribed.
(2) The Commissioners may publish a notice prescribing—
(a)the records to be kept and made available for inspection under paragraph (1); and
(b)the period for which they must be kept and made available for inspection.
(3) A notice published under paragraph (2) may make different provision for different cases.
“HMRC Commissioners” is defined as “the Commissioners for Her Majesty’s Revenue and Customs” for the purposes of sections 44 to 48 of the Taxation Cross-border Trade Act 2018 (“TCTA”) by section 49 of that Act.
“Excise duty” is defined for the purposes of sections 44 to 48 of the TCTA by section 49 of that Act.
“The Commissioners” is defined in section 1(1) of the Customs and Excise Management Act, as substituted by paragraph 22 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), as “the Commissioners for Her Majesty’s Revenue and Customs”.