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

Type Statutory-Instrument

Publication 2020-12-22

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

Reform history JSON API PDF

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—

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