SCHEDULE 2Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
PART 1Amendments relating to the Northern Ireland Modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
26.
In regulation 44, for paragraph (a) substitute—
“(a)
for paragraph (1) substitute—“(1)
This regulation applies where—
(a)
excise goods have been dispatched from an EU Member State to a place in Northern Ireland from where they will leave Northern Ireland for a non-EU destination, and
(b)
in relation to those goods, an export declaration is lodged in Northern Ireland.”;