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

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.

Amendments to Part 1

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”.

Amendments to Part 2

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 specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

Revocation of Part 3

Amendments to Part 5

Revocation of Parts 6 and 7

Amendments to Part 8

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.

Amendment to Part 9

Revocation of Parts 10 to 12

Amendments to Part 13

Revocation of Part 14

Amendments to Part 15

Amendments to Part 16