The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

2.  After regulation 5 insert—

“5A.   For regulation 3(2) substitute—

“(2) In any case where, under an exemption granted in accordance with Article 48 of the Directive, a person is entitled to use, and uses, a document specified by Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560(1)—

(a) in substitute for an electronic simplified administrative document—

(i) references in these Regulations to an electronic simplified administrative document are to be treated as references to a document specified by that Regulation, and

(ii) references in these Regulations to EU requirements are to be treated as references to the requirements set out in Articles 8, 10, 13 to 16, and 19 of, and Annex V to, that Regulation;

(b) in substitute for an electronic administrative document—

(i) provisions in these Regulations that relate to electronic administrative documents and the EU computerised system shall not apply, and

(ii) the document accompanying the goods must comply with the requirements of that Regulation.”.”.

(1)

OJ No. L 58, 28.2.2018, p. 1; as amended by Commission Delegated Regulation (EU) 2019/840 of 12 March 2019 amending Delegated Regulation (EU) 2018/273 as regards the importation of wine originating in Canada and exempting retailers from holding an inward and outward register (OJ No. L 138, 24.5.2019, p. 74).