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

25.  In regulation 43—

(a) for paragraph (c) substitute—

“(c) for paragraph (3) substitute—

“(3) When the data referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements and send that to the consignor using the EU computerised system.”;”;

(b) for paragraph (d) substitute—

“(d) in paragraph (4)—

(i) for “another” substitute “an EU”;

(ii) insert “EU” before “computerised system”;”;

(c) for paragraph (f) substitute—

“(f) for paragraph (7) substitute—

“(7) If the Commissioners receive a fallback report of export they must send it to the consignor or keep it available for the consignor.”.”.