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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

Type Statutory-Instrument

Publication 2020-12-22

Last updated 2025-05-01

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Made: 22nd December 2020

Laid before the House of Commons: 23rd December 2020

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11)(b) and (d) of the Taxation (Cross-border Trade) Act 2018[^f00001], make the following Regulations.

Citation and commencement

1

(1) These Regulations may be cited as the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 and come into force on IP completion day subject to paragraph (2).

(2) Regulations 81 to 92 (amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019[^f00002] and regulation 96 (amendments to the Excise Goods (Miscellaneous Amendments) (EU Exit) Regulations 2019[^f00003]) come into force immediately before IP completion day.

PART 1 — PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

2

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010[^f00004] as they had effect immediately before IP completion day (“the Northern Ireland Regulations”) shall apply in respect of the holding, movement and taxation of excise goods in Northern Ireland subject to the savings and modifications in this Part.

3

(1) Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—

(a) UK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;

(b) UK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;

(d) tax representatives pursuant to Part 12 of the Northern Ireland Regulations

shall respectively be treated as NI registered consignees, NI registered consignors, NI registered commercial importers and NI tax representatives for the purposes of regulation 2.

(2) “NI registered consignee”, “NI registered consignor”, “NI registered commercial importer” and “NI tax representative” have the meanings provided for in regulation 3(1) of the Northern Ireland Regulations as modified by these Regulations.

(3) “Revenue trader” has the meaning given in section 1 of the Customs and Excise Management Act 1979[^f00005].

4

The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.

5

In regulation 3(1) (interpretation)—

(za) omit the definition of “accompanying document”;

(a) in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—

(i) for “another Member State” substitute “an EU Member State”;

(ii) after “authorities of that” insert “EU”;

(b) in the definition of “computerised system”—

(i) before “computerised”, insert “EU”;

(ii) for “Article 1 of Decision No. 1152/2003/EC” to the end, substitute “Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast)”;

“customs office of exit” has the meaning given by Article 1(16) of Regulation (EU) 2015/2446[^f00006];

(ca) omit the definition of “customs suspensive procedure or arrangement”;

(cb) for the definition of “the Directive” substitute—

“the Directive” means Council Directive (EU) 2020/262 of 19 December 2019 laying down the arrangements for excise duty (recast);

(d) for the definition of “distance selling arrangement” substitute—

“distance selling arrangement” means an arrangement where—a person (“the consignor”), in an EU Member State, sells or agrees to sell excise goods that have been released for consumption in that State, to a person (“the purchaser”) in Northern Ireland;those goods are dispatched by or to the order of the consignor to the purchaser or a person nominated by the purchaser and consigned to an address in Northern Ireland;those goods will be charged with duty on their importation into Northern Ireland; andthe purchaser is not a revenue trader;

(dza) after the definition of “distance selling arrangement” insert—

“draft electronic administrative document” means the document referred to in Article 20(2) of the Directive;

(da) in the definition of “duty suspension arrangement”, for “not covered by a customs suspensive procedure or arrangement” substitute “that do not have the customs status of non-Union goods, as provided for by Article 5(24) of the Union Customs Code Regulation”;

(db) for the definition of “electronic administrative document” substitute—

“electronic administrative document” means the document referred to in Article 20(1) of the Directive;

(dc) for the definition of “EU requirements” substitute—

“EU requirements” means—in the case of—a draft electronic administrative document and an electronic administrative document;a cancellation of, or an amendment to, an electronic administrative document allowed under regulation 42(1) and (3), respectively;a fallback accompanying document;a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods under duty suspension arrangements;a report of receipt and a report of export, where the report relates to a movement of excise goods under duty suspension arrangements;a notification required to be given under regulation 51(1);a requirement to inform of split movement under regulation 45(3)(c);the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, the items listed in paragraphs (i) to (vii);in the case of—a draft electronic simplified administrative document and an electronic simplified administrative document;an amendment to an electronic simplified administrative document allowed under regulation 63F(1);a fallback simplified accompanying document;a fallback report of receipt and a fallback report of export, where the fallback report relates to a movement of excise goods released for consumption;a report of receipt, where the report relates to a movement of excise goods released for consumption;a notification required to be given under regulation 63I(1);the requirements set out in Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022, as those Regulations apply to the structure and content of, or the rules and procedures for the exchange of, those documents and reports;in the case of an exemption certificate, the requirements set out in Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022;

(e) in the definition of “excise duty”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;

(ii) in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;

(f) for the definition of “excise goods” substitute—

“excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—which are chargeable with excise duty, orwhich are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979[^f00007];

(fa) in the definition of “exempt consignee”, for “Article 12(1)” substitute “Article 11(1)”;

(fb) in the definition of “exemption certificate”, for “set out in Annex to Commission Regulation” to the end, substitute “referred to in Article 12(1) of the Directive”;

(fc) for the definition of “fallback report of receipt” substitute—

“fallback report of receipt” means, in the case of movement of excise goods under duty suspension arrangements, the document referred to in Article 27(1) of the Directive and, in the case of movements of excise goods after release for consumption, the document referred to in Article 39(1) of the Directive;

(g) in the definitions of “Member State” and “territory of a Member State”—

(i) for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;

(ii) in subparagraph (a) omit “, the Channel Islands”;

(iii) in subparagraph (b) omit “and the Isle of Man”;

(iv) after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;

(h) in the definition of “place of direct delivery”—

(i) in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);

(ii) in subparagraph (a) for “UK” substitute “NI”;

(iii) in subparagraphs (a) and (b) for “another” substitute “an EU”;

(iv) in subparagraph (b) after “registered consignee in the” insert “EU”;

(i) in the definition of “place of importation” for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of the Union Customs Code Regulation”;

(j) omit the definition of “registered commercial importer”;

(k) in the definition of “registered consignee”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii) in subparagraph (b)—

(aa) for “another” substitute “an EU”;

(bb) for “Article 4(9)” substitute “Article 3(9)”;

(l) in the definition of “registered consignor”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii) in subparagraph (b)—

(aa) for “another” substitute “an EU”;

(bb) for “Article 4(10)” substitute “Article 3(10)”;

(m) for the definition of “report of export” substitute—

“report of export” means a report made using the EU computerised system certifying that excise goods have left the territory of the EU or Northern Ireland, which is completed by—where the export declaration is lodged in Northern Ireland, the Commissioners, orwhere the export declaration is lodged in an EU Member State, the competent authorities of that Member State;

(n) in the definition of “report of receipt”—

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

(ii) insert “EU” before “Member State”;

(iii) after “destination” insert “or Northern Ireland”;

(o) in the definition of “tax representative” insert “NI” before “tax representative;

(p) in the definition of “tax warehouse”—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii) in subparagraph (b) for “another” substitute “an EU”;

(iii) in subparagraph (b) after “warehousekeeper in that” insert “EU”;

(q) in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;

(r) after the definition of “transporter” insert—

“UK HMDP Regulations” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they have effect in relation to excise goods other than excise goods in Northern Ireland;

(s) in the definition of “UK registered consignee” for “UK” substitute “NI”;

(t) in the definition of “UK registered consignor” for “UK” substitute “NI”;

(u) omit the definition of “vendor”;

(v) in the appropriate places insert the following definitions—

“certified consignee”—in relation to a consignee in Northern Ireland, means a person who is approved and registered in accordance with Part 4A of these Regulations; andin relation to a consignee in an EU Member State, has the meaning given by Article 3(13) of the Directive;

“certified consignor”—in relation to a consignor in Northern Ireland, means a person who is approved and registered in accordance with Part 4B of these Regulations; andin relation to a consignor in an EU Member State, has the meaning given by Article 3(12) of the Directive;

“consignor” in relation to a distance selling arrangement, means the consignor in that arrangement;

“customs declaration” has the meaning given by Article 5(12) of the Union Customs Code Regulation;

“declarant”, in relation to excise goods, means the person required to declare those goods for export in a customs declaration;

“electronic simplified administrative document” means the electronic simplified administrative document referred to in Article 35(1) of the Directive;

“export declaration”, in relation to excise goods, means a customs declaration in which those excise goods are declared for export for the purposes of the Union Customs Code Regulation;

“external transit procedure” means the procedure referred to in Article 226(2) of the Union Customs Code Regulation;

“fallback simplified accompanying document” means the document referred to in Article 38(1)(a) of the Directive;

“NI certified consignee” has the meaning given by regulation 33A(3);

“NI certified consignor” has the meaning given by regulation 33H(3);

“temporary certified consignee” means a NI certified consignee—who is a private individual and whose approval is limited in accordance with regulation 33A(2); orwho is a revenue trader that only occasionally imports excise goods from an EU Member State into Northern Ireland that have been released for consumption, and whose authorisation is limited to a single movement of a specified quantity of such goods from a single consignor for a specified period;

“temporary certified consignor” means a NI certified consignor—who is a private individual and whose approval is limited in accordance with regulation 33H(2); orwho is a revenue trader that only occasionally exports excise goods from Northern Ireland to an EU Member State that have been released for consumption and whose authorisation is limited to a single movement of a specified quantity of such goods to a single consignee for a specified period;

“Union Customs Code Regulation” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

“unique simplified administrative reference code” means a code assigned to an electronic simplified administrative document.

6

In regulation 3(3)—

(a) in sub-paragraph (a)(ii) for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of the Union Customs Code Regulation”;

(b) in sub-paragraph (b)(i), after “sub-paragraph (ii)” insert “or (iii)”;

(i) after “dispatched” insert “from an EU Member State or Northern Ireland”;

(ii) after “EU” insert “or Northern Ireland”;

(d) at the end of sub-paragraph (b)(ii) insert—

, or (iii) in a case where goods are dispatched to a customs office of exit where they will be dispatched to an EU Member State or Northern Ireland, when the goods have been placed under the external transit procedure as provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.

7

In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.

8

In regulation 6—

(a) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b) insert “in Northern Ireland” in the following places—

(i) in paragraph (1)(a) after “duty suspension arrangement”;

(ii) in paragraph (1)(b) after “duty suspension arrangement”;

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) for paragraph (1)(d) substitute—

(d) are charged with duty at— (i) importation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; or (ii) irregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation.

(e) for paragraphs (2) and (3) substitute—

(2) In paragraph (1)(d)— - “importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation; - “irregular entry” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty.

9

In regulation 7—

(a) in paragraph (1)—

(i) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(ii) in subparagraph (c) for “UK” substitute “NI”;

(iii) in subparagraph (d) for “another” substitute “an EU”;

(b) in paragraph (2)(a)—

(i) after “export” for “,” substitute “or”;

(ii) omit “or removal to the Isle of Man”;

10

Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.

11

In regulation 8(1) for “UK” substitute “NI”.

12

In regulation 9—

(a) in paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b) in paragraph (1)(b)(ii)—

(i) for “UK” substitute “NI”;

(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;

13

Before regulation 13 in the heading for “another” substitute “an EU”.

14

In regulation 13, for paragraphs (1) to (3) substitute—

(13) (1) Where excise goods already released for consumption in an EU Member State are moved to Northern Ireland to be delivered to Northern Ireland for a commercial purpose, the excise duty point is the time when the movement ends in accordance with regulation 3(3A). (2) Subject to paragraph (2A), the NI certified consignee is liable to pay the duty. (2A) In the case of failure to comply with the registration requirements in Part 4A of these Regulations, any person involved in the movement is jointly and severally liable to pay the duty. (3) For the purposes of paragraph (1) excise goods are delivered for a commercial purpose if they are delivered to— (a) a person other than a private individual; or (b) a private individual (“P”), except in a case where— (i) the excise goods are for P’s own use and were acquired in, and transported to Northern Ireland from, an EU Member State by P, or (ii) P is the purchaser of the excise goods in a distance selling arrangement.

15

In regulation 14(1)—

(a) in subparagraph (a) for “another” substitute “an EU”;

(b) in subparagraph (b) for “the UK” substitute “Northern Ireland”.

16

In regulation 15—

(a) for “the United Kingdom” substitute “Northern Ireland”;

(b) for “another” substitute “an EU”.

17

In regulation 16(2) and (3)—

(a) for “the United Kingdom”, in each place it occurs, substitute “Northern Ireland”;

(b) for “vendor”, in each place it occurs, substitute “consignor”.

18

In regulation 17—

(za) in paragraph (2)(a), for “in accordance with regulation 69(1)” substitute “referred to in regulation 63C(1)(a)”;

(a) in paragraph (2)(b)—

(i) for “the United Kingdom” substitute “Northern Ireland”;

(ii) for “vendor” substitute “consignor”;

(iii) for “vendor’s” substitute “consignor’s”;

(b) in paragraph (5), for “article 38(4)” substitute “Article 46(4)”;

(c) at the end of paragraph (5) insert “and includes an irregularity that is deemed to have occurred in accordance with regulation 85A(1)”.

19

In regulation 19—

(za) in paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)”;

(a) in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;

(b) omit paragraphs (3) and (4);

(d) in paragraph (6)—

(i) in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;

(ii) omit subparagraphs (b) and (c);

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) omit paragraph (7)(b) and (c).

20

In regulation 21—

(a) in paragraph (1)—

(i) for “This regulation” substitute “Subject to paragraph (1A), this regulation”;

(ii) in sub-paragraph (a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(b) for paragraph (2) substitute—

(1A) But this regulation does not apply if regulation 21A applies in relation to the same excise goods. (2) A “relevant event” means— (a) the total destruction or irretrievable loss, total or partial, of excise goods as a result of— (i) unforeseeable circumstances; (ii) force majeure; or (iii) authorisation by the competent authorities of an EU Member State or the Commissioners; or (b) the partial loss of excise goods due to the nature of the goods.

(d) for paragraph (4) substitute—

(4) For the purposes of this regulation and regulation 21A goods are considered— (a) totally destroyed or irretrievably lost; or (b) partially lost; when they are, or the relevant part is, rendered unusable as excise goods.

21

In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.

22

In regulation 22—

(a) in paragraph (1)—

(i) for “another” substitute “an EU”;

(ii) after “Member State” insert “into Northern Ireland”;

(b) in paragraph (2) for “UK” substitute “NI”.

23

In regulation 23 for each occurrence of “UK” substitute “NI”.

24

In regulation 24 for each occurrence of “UK” substitute “NI”.

25

In regulation 25 for “UK” substitute “NI”.

26

In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.

27

In regulation 28 for each occurrence of “UK” substitute “NI”.

28

Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.

29

In regulation 30—

(a) in paragraph (1)—

(i) after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;

(ii) after “free circulation” insert “in Northern Ireland”;

(iii) ... for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;

(b) in paragraph (2) for “UK” substitute “NI”.

30

In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.

31

In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.

32

In regulation 35—

(a) for each occurrence of “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;

(i) for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;

(ii) for “from another” substitute “from an EU”;

(iii) for “to the United Kingdom” substitute “Northern Ireland”;

(ca) after paragraph (a)(iv) insert—

(v) a customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, in relation to those goods;

(d) in paragraph (b) for “another” substitute “an EU”;

(e) in paragraph (c) for both occurrences of “UK” substitute “NI”.

33

In regulation 36—

(a) for “UK” substitute “NI”;

(b) for “the United Kingdom” substitute “Northern Ireland”.

34

In regulation 37—

(a) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;

35

In regulation 39(1)—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(aa) for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;

(b) in subparagraph (a) insert “NI” before “registered consignor”;

(b) the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with

(d) at the end of paragraph (1) insert—

(1A) Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them. (1B) Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them.

36

For regulation 40 substitute—

(40) (1) Subject to paragraphs (2) and (3) , this Part applies to the movement of excise goods dispatched to an EU Member State— (a) from a tax warehouse in Northern Ireland; or (b) by a NI registered consignor, under duty suspension arrangements. (2) Regulation 42A also applies to the movement of excise goods dispatched from Northern Ireland where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447. (3) Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447.

37

In regulation 41—

(a) in paragraphs (2), (4) , (5) and (6) before “computerised system” in each place it occurs insert “EU”;

(b) in paragraph (6) for “another” substitute “an EU”;

(ba) for paragraph (7) substitute—

(7) In a case where— (a) an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation, at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447, and (b) the goods are dispatched to— (i) a place from where they will leave the territory of the EU or Northern Ireland, or (ii) the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.

(8) The consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique administrative reference code. (9) The person accompanying the goods, the transporter or the carrier must, on request, provide the unique administrative reference code mentioned in paragraph (8) to the competent authorities of an EU Member State during the course of the movement. (10) Where requested by the competent authorities of an EU Member State, the person accompanying the goods, the transporter or the carrier, must make one of the following documents available for presentation during the course of the movement— (a) a printed version of the electronic administrative document; or (b) any other commercial document on which the unique administrative reference code is clearly stated.

38

In regulation 42—

(a) in paragraphs (1) and (3) insert “EU” before “computerised system”;

(aa) in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;

(b) in paragraph (4)—

(i) in subparagraph (b) for “another” substitute “an EU”;

(ii) in subparagraph (c) after “the EU” insert “or Northern Ireland”;

(iia) omit the “or” after subparagraph (c);

(iii) in subparagraph (d) for “another” substitute “an EU”;

(iv) after subparagraph (d) insert—

or (e) the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.

(d) omit paragraph (6).

39

In regulation 43—

(a) in paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (b) for “UK” substitute “NI”;

40

In regulation 44—

(a) for paragraph (1) substitute—

(1) This regulation applies to the export from Northern Ireland of energy products by sea, other than in cases where those products are moved in accordance with regulation 35(a)(iii) or (v).

(b) in paragraph (3)—

(i) after “the territory of the EU” insert “or Northern Ireland”;

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

41

In regulation 45—

(a) omit paragraph (1);

(b) in paragraph (2) for “another” substitute “an EU”;

(i) in subparagraph (b) for “another” substitute “an EU”;

(ii) in subparagraph (c) insert “EU” before “computerised system”;

(d) in paragraph (4) for “the requirements of Article 6(1)” to the end, substitute “the EU requirements”;

(e) omit paragraph (5).

42

Before regulation 46 in the heading “report of export from territory of the EU” insert “or Northern Ireland” at the end.

43

For regulation 46 substitute—

(46) (1) Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods. (2) When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information. (3) When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements using the EU computerised system. (4) Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU. (5) The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods. (6) Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch. (7) The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch.

44

For regulation 47 substitute—

(47) (1) This regulation applies where— (a) an export declaration is lodged in an EU Member State in relation to excise goods, and (b) the goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU. (2) When the Commissioners receive a report of export relating to the goods, they must send it to the consignor of the goods using the EU computerised system.

45

For regulation 48 substitute—

(48) (1) Where, due to the unavailability of the EU computerised system— (a) a report of export in relation to excise goods cannot be completed in accordance with regulation 46(3) (report of export from territory of the EU or Northern Ireland), or (b) a notification in relation to excise goods cannot be given in accordance with regulation 42A(5) (verification of electronic administrative documents and export declarations), the Commissioners must comply with paragraphs (2) to (6) of this regulation. (2) When they receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, the Commissioners must carry out a verification of the data resulting from that information. (3) The Commissioners must, except in cases which they consider are duly justified, send a fallback report of export that complies with the EU requirements, or a fallback notification, to the competent authorities in the EU Member State of dispatch. (4) As soon as the EU computerised system is restored, or the draft electronic document is submitted by the consignor of the goods in respect of those excise goods, the Commissioners must complete— (a) a report of export that complies with the EU requirements, or (b) a notification in accordance with regulation 42A(5). (5) Where a report of export has been completed under paragraph (4)(a), the Commissioners must use the EU computerised system to send the report to— (a) the consignor of the goods, where regulation 46(5) applies to the excise goods, or (b) the competent authorities in the EU Member State of dispatch, where regulation 46(7) applies to the excise goods. (6) Where regulation 47 applies to the excise goods, if the Commissioners receive a fallback report of export, they must— (a) send a copy of that report to the consignor of the goods using the EU computerised system if requested to do so by the consignor, or (b) keep a copy available for the consignor of the goods.

46

In regulation 49—

(a) in paragraph (1)—

(i) after “dispatched” insert “from Northern Ireland”;

(ii) for “another” substitute “an EU”;

(b) in paragraph (2) insert “EU” before “computerised system”;

47

In regulation 50—

(a) in the heading insert “EU” before “computerised system”;

(b) for paragraph (1) substitute—

(1) This regulation and regulation 51 apply when the EU computerised system is unavailable.

(i) for “the United Kingdom” substitute “Northern Ireland”;

(ii) for “another” substitute “an EU”;

(d) in paragraph (4) insert “EU” before “computerised system”;

(e) after paragraph (8) insert—

(9) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)— (a) the consignor must provide a copy of the fallback accompanying document to the declarant; and (b) the declarant must provide to the competent authorities of the Member State of export— (i) a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or (ii) the unique identifier of the fallback accompanying document.

48

Before regulation 51 in the heading insert “EU” before “computerised system”

49

In regulation 51—

(a) for paragraph (1) substitute—

(1) If a consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 42, but the EU computerised system is unavailable, the consignor must notify the Commissioners of the new destination.

(b) in paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs;

(5) Where paragraph (1) or (3) applies, the consignor must comply with the EU requirements.

(d) omit paragraphs (6) and (7).

50

In regulation 52—

(a) in paragraph (1)—

(i) for “another” substitute “an EU”;

(ii) for “the United Kingdom” substitute “Northern Ireland”;

(b) omit paragraph (2).

51

In regulation 54—

(a) in paragraphs (1), (4) and (5) insert “EU” before “computerised system”;

(b) in paragraph (5)(c) insert “EU” before “Member State”.

52

In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—

(a) in the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;

(b) in paragraph (2) insert “EU” before “Member State”.

53

After regulation 55 insert—

(55A) For the avoidance of doubt Parts 8 and 9 of the UK HMDP Regulations apply in Northern Ireland in the same manner as those Regulations apply in the rest of the United Kingdom.

54

Omit Parts 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) and 9 (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements).

55

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

59

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64

In the heading for Part 12 for “ANOTHER” substitute “AN EU”.

65

Before regulation 76 in the heading “Tax representatives – approval and registration” insert “NI” before “Tax representatives” and for “Tax” substitute “tax”.

66

In regulation 76—

(a) in paragraph (1), for “vendors” substitute “consignors”;

(b) in paragraphs (2), (3) and (4) insert “NI” before “tax”;

67

Before regulation 77 in the heading insert “NI” before “Tax” and for “Tax” substitute “tax”;

68

In regulation 77—

(a) for paragraph (1) substitute—

(1) This regulation applies where— (a) excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and (b) a NI tax representative has been appointed by the consignor.

(b) in paragraph (2), for “A tax representative” substitute “The NI tax representative”.

69

In regulation 78 in paragraphs (1) and (2) insert “NI” before “tax”.

70

Before regulation 80 in the heading for “the United Kingdom” substitute “Northern Ireland”.

71

In regulation 80—

(a) in paragraph (1)—

(i) in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;

(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(i) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(ii) for “in which Member State” substitute “whether”;

(iii) after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;

(d) in paragraph (4) for “another” substitute “an EU”.

72

In regulation 81—

(a) in paragraph (1)—

(i) in subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;

(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;

(ca) in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”;

(d) omit paragraph (7)(i).

73

In regulation 82—

(a) in paragraph (1)—

(i) in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(ii) in subparagraph (b) for “another” substitute “an EU”;

(b) in paragraph (3) insert “EU” before both occurrences of “Member State”.

74

In regulation 83—

(a) for “Part 11” substitute “Part 9C”;

(b) for “another” substitute “an EU”;

75

Before regulation 84 in the heading for “the United Kingdom” substitute “Northern Ireland”.

76

In regulation 84—

(a) in paragraph (1)—

(i) in subparagraph (a) for “another” substitute “an EU”;

(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;

(i) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(ii) for “in which Member State” substitute “whether”;

(iii) after “the irregularity occurred” insert “in Northern Ireland or in an EU Member State”.

77

In regulation 85—

(a) in paragraph (1)—

(i) in subparagraph (b) omit “the Member State in which” and for “is another” substitute “in an EU”;

(ii) in subparagraph (c) insert “EU” before both occurrences of “Member State”;

(b) in paragraph (3) insert “EU” before both occurrences of “Member State”.

78

In regulation 86—

(a) in paragraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise warehouses” insert “in Northern Ireland”;

(b) in paragraphs (b) and (c) for “UK” substitute “NI”.

79

Omit Part 17.

80

In Schedule 1—

(a) in the entries for regulations 50(2) and (4), 51 and 55(1) and (3) insert “EU” before “computerised system”;

(b) omit the entries for 57(2), 58(2) and (5), 59(1), 60(2) and (4), 60A, 61, 62(3), 63(3) “, 63A(2), 65, 66, 68 and 69;

33D (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2); 33G (temporary certified consignee: requirements in respect of imported excise goods), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2); 33K (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2); 33M (temporary certified consignor: requirements in respect of exported excise goods), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);

63E(3) and (9) (completion of draft electronic simplified administrative document for exports of excise goods after release for consumption); 63F(3) (electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions); 63H(2) and (4) (procedure for exports of excise goods after release for consumption when EU computerised system unavailable); 63I (procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions); 63K(3) (electronic simplified administrative documents for imports of excise goods after release for consumption); 63L(1) (report of receipt of excise goods imported after release for consumption); 63M(1) and (3) (report of receipt of excise goods imported after release for consumption when EU computerised system unavailable);

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

81

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019[^f00009] are amended as follows.

82

Insert “UK” before “computerised system” in these places—

(a) regulation 7(2)(c) (insertion of definition of “change of destination message”);

(b) regulation 7(2)(f) (substitution of definition of “electronic administrative document”);

(d) regulation 24(2), (3) in the inserted paragraph (2C), (5) and (7) in the inserted paragraph (8) (amendments of regulation 58);

(e) regulation 26 (insertion of regulation 59A).

83

After regulation 4 insert—

(4A) Insert “UK” before “computerised system” in these places— (a) regulation 3, in the definitions “report of export” and “report of receipt; (b) regulation 19(3)(b); (c) regulation 56(2)(a); (d) regulation 57(4), (5) and (6); (e) regulation 58(1) and (3); (f) regulation 59(1), (3) and (4); (g) in the heading to regulation 60; (h) regulation 60(1), (3)(c) and (4); (i) in the heading to regulation 60A; (j) regulation 60A(2); (k) in the heading to regulation 61; (l) regulation 61(1); (m) in Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61.

84

In regulation 6 (insertion of regulation 2A), omit “”.” at the end of inserted regulation 2A and insert—

(2B) These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.”.

85

In regulation 7(2) (amendment of regulation 3)—

(a) in subparagraph (a), after paragraph (i) insert—

(ia) “computerised system”;

(b) omit subparagraph (d);

(ma) after the definition of “irregularity” insert— - “Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020[^f00011];

(d) after subparagraph (s) insert—

(t) after the definition of “transporter” insert— - UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;

86

After regulation 8 and before the heading “Amendments to Part 2” insert—

(8A) In regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”.

87

In regulation 9[^f00012] (amendments to regulation 6)—

(a) after paragraph (3) insert—

(3A) At end of paragraph (2)(a) omit “or”.”; (3B) After paragraph 2(a) insert— (ab) the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;

88

After regulation 10 (amendments to regulation 7) insert—

(10A) After regulation 7 insert— (7A) (1) An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland. (2) The Commissioners may in a notice published by them[^f00013] specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

89

For regulation 19 (amendment to regulation 37) substitute—

(19) In regulation 37— (a) make the existing text paragraph (1); (b) in paragraph (1)(a)(ii) for “EU” substitute “United Kingdom”; (c) after the paragraph (1) insert— (2) The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland). (3) Where excise goods are sent from a place in Great Britain to a place in Northern Ireland— (a) the references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; but (b) regulation 59A does not apply to the movement. (4) Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland.

90

For regulation 22(3)(a) (amendments to regulation 56) substitute—

(a) for “regulation 58(3)” substitute “regulation 56A(1);”.

91

After regulation 22 insert—

(22A) After regulation 56 insert— (56A) (1) Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where— (a) the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain; (b) the movement ends in a tax warehouse in Northern Ireland. (2) In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.

92

In regulation 23 (amendment of regulation 57) insert—

(1A) After paragraph (1) insert— (1A) Where the excise goods are dispatched from Great Britain to Northern Ireland (or vice versa) in duty suspension and the goods are placed under a further duty suspension arrangement immediately upon importation into Northern Ireland or Great Britain (as the case may be) only one electronic administrative document needs to be used.

PART 2 — Miscellaneous Provisions and Amendments

Offset against excise duty resulting from movement of excise goods to Northern Ireland

93

(1) This Regulation applies where an excise duty point occurs in Northern Ireland as a result of the removal of excise goods (“the goods”) to Northern Ireland from Great Britain or the Isle of Man.

(2) Where the Commissioners are satisfied that UK excise duty , or a corresponding duty under the law of the Isle of Man, has previously been paid in respect of the goods prior to their removal into Northern Ireland they may offset the amount of such payment against any excise duty that has become payable by reason of the occurrence of the excise duty point in paragraph (1).

(3) No repayment of excise duty in relation to the goods may be made under this regulation.

(4) For the purposes of paragraph (2) the Commissioners may require a person to comply with such conditions and provide such evidence of previous payment of UK excise duty , or a corresponding duty under the law of the Isle of Man, in respect of the goods as the Commissioners may specify in a public notice.

(5) This Regulation does not apply in relation to movements of excise goods to Northern Ireland from the Isle of Man that start before 1st April 2022.

Remittance of excise duty

94

(1) This Regulation applies where excise goods have been transported from Great Britain or the Isle of Man to Northern Ireland for non-commercial purposes—

(a) by a person (P) in P’s personal luggage; or

(b) in any other such circumstances as may be specified by the Commissioners in a public notice.

(2) Where, under regulation 93, the Commissioners have offset duty that has previously been paid against the excise duty due, they may remit any such excise duty that remains payable, upon application by a person who is liable to pay that duty.

(3) For the purposes of paragraph (2) the Commissioners may require a person applying for remittance of excise duty to comply with such conditions and provide such evidence as the Commissioners may specify in a public notice.

Amendments to the Duty Stamps Regulations 2006

95

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

96

(1) Regulation 3 (amendments to the Excise Goods (Drawback) Regulations 1995[^f00015]) of the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019[^f00016] is amended as follows.

(2) After paragraph (1) insert—

(1A) In regulation 3 (application) after “provided that” insert “(subject to regulation 3A)”. (1AB) After regulation 3 insert— (3A) These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.

(3) In paragraph (5) (substitution of regulation 10) in the inserted regulation 10, after “documentary evidence of export” insert “and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty”.

PART 3 — Savings and Modifications

The Duty Stamps Regulations 2006

97

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Tobacco Products Regulations 2001

98

(1) The Tobacco Products Regulations 2001[^f00017] (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—

(a) in regulation 23(1)(aa)—

(i) for “another” substitute “an EU”;

(ii) for “the United Kingdom” substitute “Northern Ireland”;

(b) in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.

The Excise Goods (Drawback) Regulations 1995

99

(1) The Excise Goods (Drawback) Regulations 1995 (“the Drawback Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Drawback Regulations are modified as follows—

(a) after regulation 3 (application) insert—

(3A) These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.

(aa) in regulation 4 (interpretation)—

(i) omit the definitions of “accompanying document” and “single administrative document”;

(ii) for the definition of “certificate of receipt” substitute—

“certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988;

(iii) in the definition of “dispatch” for “2008/118/EC” substitute “(EU) 2020/262”;

(iv) in the appropriate place insert—

“report of receipt” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

(ab) in regulation 6 (eligible claimant)—

(i) in paragraph (2) for “A claimant” substitute “Subject to paragraph (4), a claimant”;

(ii) after paragraph (3) insert—

(4) In the case of an export which is a dispatch, a person who is approved in accordance with regulation 33H(1)(b) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (NI certified consignors: limited approval of private individuals) is to be treated as an eligible claimant in relation to the goods specified in that person’s approval.

(b) in regulation 8(2) (conditions to be complied with before export)—

(i) omit subparagraph (b);

(ii) for subparagraph (c) substitute—

(c) he must complete any document specified by the Commissioners in a notice published by them (and not withdrawn); and

(iii) in subparagraph (d) for “the accompanying document or single administrative document” insert “any document specified by the Commissioners in a notice published by them (and not withdrawn)”;

(ai) omit subparagraph (a)(i);

(i) in subparagraph (a)(ii) for “accompanying document which is endorsed with the certificate of receipt insert “report of receipt or any other document specified by the Commissioners in a notice published by them (and not withdrawn);

(ii) in paragraph (b) after “Commission Regulation (EEC) No 2454/93” insert “or any other document specified by the Commissioners in a notice published by them (and not withdrawn)”;

(iii) after paragraph (b) insert—

(c) if the claim is being made in respect of excise goods that have been transported from Great Britain to Northern Ireland via the EU he shall include with his claim such documentary evidence of payment of excise duty as the Commissioners may specify in a public notice published by them (and not withdrawn).

(d) after regulation 10 insert—

(10A) (1) This regulation applies where— (a) a claim for drawback is made after export of excise goods; (b) the export is a dispatch; and (c) duty is payable on those goods in the place to which they have been exported. (2) The Commissioners may, by notice, request a claimant to provide evidence verifying that duty has been paid on those goods in the place to which they have been exported. (3) The claimant must provide the evidence, or a reasonable explanation as to why the evidence cannot be provided, by— (a) the date set out in the notice, or, if later; (b) the date agreed to by the Commissioners.

(e) for regulation 12(1) (payment of claim) substitute—

(1) No drawbacks shall be payable unless it is shown to the satisfaction of the Commissioners that— (a) the claimant is an eligible claimant and that the goods are eligible goods; and (b) in cases where regulation 10A applies, the requirement in regulation 10A(3) has been met.

Miscellaneous savings

100

(1) The Regulations in paragraph (2) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods.

(a) The Denatured Alcohol Regulations 2005[^f00018];

(b) The Excise Warehousing (Etc.) Regulations 1988[^f00019];

(d) The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998[^f00021]

(e) The Excise Warehousing (Energy Products) Regulations 2004[^f00022].

Signed

Justin Holliday — Jim Harra — Two of the Commissioners for Her Majesty’s Revenue and Customs — 2020-12-22

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement.

Part 1 contains provisions implementing Article 8 of the Northern Ireland Protocol.

Regulation 2 preserves the Excise Duties (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (“the HMDP Regulations”) as they were before any Brexit related amendments take effect (“the Northern Ireland Regulations”). The Northern Ireland Regulations will apply in relation to the holding, movement and taxation of excise goods in Northern Ireland subject to the modifications provided for in these Regulations.

Regulation 3 grandfathers the positions of revenue traders (as defined in section 1 of the Customs and Excise Management Act 1979) who were registered as “UK registered consignees”, “UK consignors”, “registered commercial importers” and “tax representatives” under the Northern Ireland Regulations. These traders will automatically become NI registered consignees, NI registered consignors, NI registered commercial importers and NI tax representatives respectively on IP completion day under the modified Northern Ireland Regulations.

Regulations 4 to 80 modify the Northern Ireland Regulations so that they continue to work in respect of Northern Ireland once the remainder of the United Kingdom is subject to the amended version of the HMDP Regulations upon IP completion day. References to “the United Kingdom” are replaced with references to “Northern Ireland” and regulation 6(1)(d) of the Northern Ireland Regulations is modified so that there will be an excise duty point when excise goods enter Northern Ireland from Great Britain.

Regulations 81 to 92 make amendments to HMDP Regulations by way of amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13) (“the Amendment Regulations”). The Amendment Regulations will be brought into force by way of Treasury commencement Regulations. The further amendments reflect that the excise duty regime for Northern Ireland will differ in some aspects to that in Great Britain.

Regulations 82 and 83 change the reference to “computerised system” to “UK computerised system” to distinguish it from the “EU computerised system” which will be used in Northern Ireland to record movements of excise goods between Northern Ireland and the EU.

Regulation 84 provides that the modified Northern Ireland Regulations shall take precedence over the amended HMDP Regulations in respect of goods in Northern Ireland.

Regulations 85 makes some consequential amendments to definitions in the HMDP Regulations.

Regulation 86 makes a consequential amendment to regulation 5 of the HMDP Regulations.

Regulation 87 inserts a new definition of “importation” into regulation 6(2) of the HMDP Regulations so that an excise duty point will arise when goods enter Great Britain from Northern Ireland which have been exported from an EU Member State.

Regulation 88 insert references to a new regulation 7A which prevents an excise duty point arising on importation where excise goods enter Great Britain from the Republic of Ireland and it is shown to the satisfaction of the Commissioners that excise duty has already been paid in Northern Ireland. Regulation 7A(2) enables the Commissioners to set out evidential requirements in a public notice.

Regulation 89 amends regulation 37 of the HMDP Regulations so it works as intended alongside the modifications made to that regulation in regulation 37 which will apply in Northern Ireland.

Regulations 90 and 91 insert new regulation 56A into the HMDP Regulations. New regulation 56A stops Parts 8 and 9 of the HMDP Regulations applying when excise goods in duty suspension have been dispatched from an EU Member State to a tax warehouse in Northern Ireland travelling via Great Britain. New Regulation 56A also provides that there must be a NI registered consignor (under the modified Northern Ireland Regulations) in respect of movements of goods between Great Britain and Northern Ireland which are subject to the procedures in Part 8 and 9.

Regulation 92 provides for an amendment to regulation 57 of the HMDP Regulations. New paragraph (1A) provides that only one electronic administrative document needs be used to record the movement of goods in duty suspension between Great Britain and Northern Ireland even though there are two movements under the HMDP Regulations (as provided for in the amendments to regulation 37 of the HMDP Regulations made by regulation 87 of these Regulations).

Part 2 contains other provisions and amendments in relation to excise duty in Northern Ireland.

Regulation 93 provides that the Commissioners may offset UK excise duty that becomes due as a result of the removal of goods from Great Britain to Northern Ireland against any other UK excise duty that has already been paid in respect of the same goods. Paragraph (3) contains a power for the Commissioners to set out conditions and evidence they may require in a public notice.

Regulation 94 contains a power for the Commissioners to remit any excise duty on application that remains payable after the offset provided for in regulation 91 has been given in respect of excise goods transported from Great Britain to Northern Ireland for non-commercial purposes which are (a) carried in a person’s luggage or (b in any other circumstances provided for in a public notice.

Regulation 95 makes amendments to the Duty Stamps Regulations 2006 (S.I. 2006/202) (“the Duty Stamps Regulations”). The amendments provide that retail containers of alcoholic liquor that are going to be transported from Great Britain or vice versa via the Republic of Ireland can remain stamped. An amendment is also made to regulation 33 of the Duty Stamps Regulations which will allow claims to drawback under the Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046) (“the Drawback Regulations”) to be made in respect of such alcoholic liquor retail containers.

Regulation 96 amends the Drawback Regulations by way of an amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14). The amendments enable drawback claims to be made in respect of excise goods chargeable with excise duty that have been transported from Great Britain to Northern Ireland on presentation of such documentary evidence of payment of excise duty as specified in a public notice.

Part 3 provides for the saving (with modifications where appropriate) of a number of excise Regulations in the form they were in immediately before IP completion day so they can continue to apply in Northern Ireland with respect to excise goods. These provisions will help to ensure compliance with the UK’s obligations under the Northern Ireland Protocol.

Regulation 97 saves the Duty Stamps Regulations 2006. Modifications are made so the instrument works as intended and in particular a modification is made to mirror the amendment made by regulation 95 of these Regulations so that retail containers of alcoholic liquor can remain stamped if they are going to be transported from Northern Ireland to Great Britain via the Republic of Ireland.

Regulation 98 saves the Tobacco Products Regulations 2001 with some minor modifications so they work as intended in Northern Ireland.

Regulation 99 saves the Excise Goods (Drawback) Regulations 1995. Modifications are made so that claims for drawback can be made in respect of goods that have been transported from Great Britain to Northern Ireland via the EU on presentation of evidence of previous payment of excise duty. The Commissioners are given the power to set out such evidential requirements in a public notice. In addition the Commissioners are given the power to specify the documentation required in respect of claims for drawback after export in a public notice.

Regulation 100 saves the following Regulations:

The Denatured Alcohol Regulations 2005 (S.I. 2005/1524);

The Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809);

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278);

The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 (S.I. 1998/202);

The Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064).

Any public notices referred to in these regulations will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 07741835049 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

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.

Footnotes

[^f00001]: 2018 c.22. Section 49 of that Act defines “HMRC Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs.

[^f00002]: S.I. 2019/13; prospectively amended by S.I. 2019/474 and S.I. 2019/1216; to come into force by way of commencement regulations to be made by HM Treasury.

[^f00003]: S.I. 2019/14; to come into force by way of commencement regulations to be made by HM Treasury.

[^f00004]: S.I. 2010/593 amended by S.I. 2011/2225, S.I. 2015/368 and S.I. 2019/975.

[^f00005]: 1979 c. 2. Section 1 was amended by paragraph 1 of Schedule 8 to the Finance Act 1981 (c.35); section 11(2) of the Finance Act 1991 (c. 31); section 30(3) and Part 1 of the Finance Act 1993 (c. 34); paragraph 2 of Schedule 18 to the Finance Act 1997 (c. 16); paragraph 41 of Schedule 24 to the Finance Act 2012 (c. 14) and paragraph 11 of Schedule 28 to the Finance Act 2014 (c. 26); there are other amendments but none are relevant.

[^f00006]: O.J. L 343 29.12.2015 p. 1.

[^f00007]: 1979 c. 5. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12).

[^f00009]: S.I. 2019/13 prospectively amended by S.I 2019/474 and S.I 2019/1216. To be brought into force by way of commencement regulations to be made by HM Treasury.

[^f00010]: Regulation 22(4) of S.I. 2019/13 was substituted by S.I. 2019/1216.

[^f00011]: S.I. 2020/1559.

[^f00012]: As amended by regulation 5(2) of S.I. 2019/1216.

[^f00013]: Any notices mentioned in this instrument will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A hard copy may be obtained free of charge by arrangement with HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

[^f00015]: S.I. 1995/1046; as amended by S.I. 2010/593.

[^f00016]: S.I. 2019/14.

[^f00017]: S.I. 2001/1712; as amended by S.I. 2002/2692, S.I. 2006/1787 and S.I. 2010/593; there are other amendments but none are relevant.

[^f00018]: S.I. 2005/1524; as amended by S.I. 2010/593 and S.I. 2011/1043. There are other amendments but none are relevant.

[^f00019]: S.I. 1988/809; as amended by S.I. 2002/501 and S.I. 2010/593. There are other amendments but none are relevant.

[^f00021]: S.I. 1998/202; as amended by S.I. 1998/3110 and S.I. 2010/593.

[^f00022]: S.I. 2004/2064; as amended by S.I. 2010/593. There are other amendments but none are relevant.

Editorial notes

[^key-fce31bf76aea73994898f2ed5ab0049b]: Reg. 1 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-e719060929487644d8d5f9d796442ccc]: Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-882b66207402b41909efbe9187007f14]: Reg. 3 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-b6c86bd134530ff8247432cee1886cd8]: Reg. 4 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-564d290ac881376f0c2f0e176647ddca]: Reg. 5 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-ecd4a447b4a4dda9325fda33c2dc31af]: Reg. 7 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-91b1960676a678e6c5f0d07ba36523e1]: Reg. 8 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-06b69509390eeae0dc3e938474f2f33b]: Reg. 9 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-7e2863686cbaa97b4bd6715d6fe02c09]: Reg. 10 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-85800c0619588b53fff5028bae233033]: Reg. 11 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-f5d434c1e60f7b2df4a0101e79232dda]: Reg. 13 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-6f416b2df09a09c0c8129a2461e210bb]: Reg. 15 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-68e7e1e47463163bdbcb1f5d44c1e5cf]: Reg. 16 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-6004e82aa114e35034b1244150172a20]: Reg. 19 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-1021c3ed67b604aea21ec08c093e8d1d]: Reg. 21 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-7ccb46c8e84ebf9607458f0d13b1db86]: Reg. 22 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-89f3332e28afb0d7c726c56ab7a40571]: Reg. 23 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-095eaed50a3493d79a317a736435ddc4]: Reg. 24 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-7d600025dc3ec48ae896572a0b1da720]: Reg. 26 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-e06ccb87883fd1e18f98fc088fff9503]: Reg. 27 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-1db401bac8385de72197b010471dd3cb]: Reg. 28 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-9fbca6c3df26c2635ca83c75b99dc4ae]: Reg. 29 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-4493067bfeb06f7164b44212679918b9]: Reg. 30 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-62d199c50277720ca1d8f1f5c4f0ee7a]: Reg. 31 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-5e790d674f98df883eff3d43bce8d274]: Reg. 32 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-733de8a372d74486bacca06803336c57]: Reg. 33 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-ad365ae754bec949c19fe2ae53abe007]: Reg. 34 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-0bd1a34a3b0502005f220cee621d91f0]: Reg. 35 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-e3120e92470a3bfd0e8961ac3ec5feee]: Reg. 37 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-dcd090feb995dc275a3b15de216e647f]: Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-61240742cd7a3130d5eb47b68cfd029c]: Reg. 39 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-df4380006c8f04bcd4ab0fecd32fd7c4]: Reg. 40 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-2e93e68bd36e8d8b58db3d10d6ca5b07]: Reg. 41 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-b323bd847de65f95c9cbd1945a4bf001]: Reg. 42 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-71878dca6d33b2e3b86cde6e3821fba1]: Reg. 46 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-ae56ad7acb2f52f8352232f4747b37f1]: Reg. 47 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-375dbb0dec6c8b851c9f49723af4a816]: Reg. 48 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-4fd3bcf4949be05cb0d07f4a92f692e0]: Reg. 50 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-7c0312c571588d9fb1658c003cbadf62]: Reg. 51 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-1321508d0b8a1904e96e6a33f59fc2a9]: Reg. 52 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-e86bf4e60d10abf946ffee82329800fa]: Reg. 53 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-23ab789aa220fcffc069e6ccb357a68c]: Reg. 54 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-6132bd598fd64d313638df49f340fde5]: Reg. 64 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-270ed294c73fef3d6ce53bdd5f7c7c43]: Reg. 65 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-13a32045d6633db383f6919920880890]: Reg. 67 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-7abb89bd22ba7496e4cd46953b0cd606]: Reg. 69 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-9610da8da07c70a0da1d4dec228b1cbb]: Reg. 70 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-59f477a7444a3cf2670f3d9224025fed]: Reg. 71 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-89d725967dd2e2612a57ac2cc42dee4d]: Reg. 72 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-5288616293441294faa4a95ef7603e2e]: Reg. 73 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-cc40cb4a03f2efce1e10a4b10563f1ba]: Reg. 75 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-9f6aff635be9641eb7a643cacfac5928]: Reg. 76 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-f4f1fbc5e65ad522eac7b39246e12647]: Reg. 77 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-c9d71063f36b208ecc95037e01523f73]: Reg. 78 in force at 31.12.2020 on IP completion day, see reg. 1(1)

[^key-e016da1ff60fe18409ac6e715836442b]: Reg. 79 in force at 31.12.2020 on IP completion day, see reg. 1(1)

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