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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
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Reform history JSON API
5

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.

6

O.J. L 343 29.12.2015 p. 1.

7

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

8

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.

9

Regulation 22(4) of S.I. 2019/13 was substituted by S.I. 2019/1216.

11

As amended by regulation 5(2) of S.I. 2019/1216.

12

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.

13

S.I. 1995/1046; as amended by S.I. 2010/593.

15

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.

16

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

17

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

19

S.I. 2004/2064; as amended by S.I. 2010/593. There are other amendments but none are relevant.

Editorial notes

20

Reg. 1 in force at 31.12.2020 on IP completion day, see reg. 1(1)

21

Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(1)

22

Reg. 3 in force at 31.12.2020 on IP completion day, see reg. 1(1)

23

Reg. 4 in force at 31.12.2020 on IP completion day, see reg. 1(1)

24

Reg. 5 in force at 31.12.2020 on IP completion day, see reg. 1(1)

25

Reg. 7 in force at 31.12.2020 on IP completion day, see reg. 1(1)

26

Reg. 8 in force at 31.12.2020 on IP completion day, see reg. 1(1)

27

Reg. 9 in force at 31.12.2020 on IP completion day, see reg. 1(1)

28

Reg. 10 in force at 31.12.2020 on IP completion day, see reg. 1(1)

29

Reg. 11 in force at 31.12.2020 on IP completion day, see reg. 1(1)

30

Reg. 13 in force at 31.12.2020 on IP completion day, see reg. 1(1)

31

Reg. 15 in force at 31.12.2020 on IP completion day, see reg. 1(1)

32

Reg. 16 in force at 31.12.2020 on IP completion day, see reg. 1(1)

33

Reg. 19 in force at 31.12.2020 on IP completion day, see reg. 1(1)

34

Reg. 21 in force at 31.12.2020 on IP completion day, see reg. 1(1)

35

Reg. 22 in force at 31.12.2020 on IP completion day, see reg. 1(1)

36

Reg. 23 in force at 31.12.2020 on IP completion day, see reg. 1(1)

37

Reg. 24 in force at 31.12.2020 on IP completion day, see reg. 1(1)

38

Reg. 26 in force at 31.12.2020 on IP completion day, see reg. 1(1)

39

Reg. 27 in force at 31.12.2020 on IP completion day, see reg. 1(1)

40

Reg. 28 in force at 31.12.2020 on IP completion day, see reg. 1(1)

41

Reg. 29 in force at 31.12.2020 on IP completion day, see reg. 1(1)

42

Reg. 30 in force at 31.12.2020 on IP completion day, see reg. 1(1)

43

Reg. 31 in force at 31.12.2020 on IP completion day, see reg. 1(1)

44

Reg. 32 in force at 31.12.2020 on IP completion day, see reg. 1(1)

45

Reg. 33 in force at 31.12.2020 on IP completion day, see reg. 1(1)

46

Reg. 34 in force at 31.12.2020 on IP completion day, see reg. 1(1)

47

Reg. 35 in force at 31.12.2020 on IP completion day, see reg. 1(1)

48

Reg. 37 in force at 31.12.2020 on IP completion day, see reg. 1(1)

49

Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)

50

Reg. 39 in force at 31.12.2020 on IP completion day, see reg. 1(1)

51

Reg. 40 in force at 31.12.2020 on IP completion day, see reg. 1(1)

52

Reg. 41 in force at 31.12.2020 on IP completion day, see reg. 1(1)

53

Reg. 42 in force at 31.12.2020 on IP completion day, see reg. 1(1)

54

Reg. 46 in force at 31.12.2020 on IP completion day, see reg. 1(1)

55

Reg. 47 in force at 31.12.2020 on IP completion day, see reg. 1(1)

56

Reg. 48 in force at 31.12.2020 on IP completion day, see reg. 1(1)

57

Reg. 50 in force at 31.12.2020 on IP completion day, see reg. 1(1)

58

Reg. 51 in force at 31.12.2020 on IP completion day, see reg. 1(1)

59

Reg. 52 in force at 31.12.2020 on IP completion day, see reg. 1(1)

60

Reg. 53 in force at 31.12.2020 on IP completion day, see reg. 1(1)

61

Reg. 54 in force at 31.12.2020 on IP completion day, see reg. 1(1)

62

Reg. 64 in force at 31.12.2020 on IP completion day, see reg. 1(1)

63

Reg. 65 in force at 31.12.2020 on IP completion day, see reg. 1(1)

64

Reg. 67 in force at 31.12.2020 on IP completion day, see reg. 1(1)

65

Reg. 69 in force at 31.12.2020 on IP completion day, see reg. 1(1)

66

Reg. 70 in force at 31.12.2020 on IP completion day, see reg. 1(1)

67

Reg. 71 in force at 31.12.2020 on IP completion day, see reg. 1(1)

68

Reg. 72 in force at 31.12.2020 on IP completion day, see reg. 1(1)

69

Reg. 73 in force at 31.12.2020 on IP completion day, see reg. 1(1)

70

Reg. 75 in force at 31.12.2020 on IP completion day, see reg. 1(1)

71

Reg. 76 in force at 31.12.2020 on IP completion day, see reg. 1(1)

72

Reg. 77 in force at 31.12.2020 on IP completion day, see reg. 1(1)

73

Reg. 78 in force at 31.12.2020 on IP completion day, see reg. 1(1)

74

Reg. 79 in force at 31.12.2020 on IP completion day, see reg. 1(1)

75

Reg. 80 in force at 31.12.2020 on IP completion day, see reg. 1(1)

76

Reg. 81 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

77

Reg. 82 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

78

Reg. 83 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

79

Reg. 84 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

80

Reg. 85 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

81

Reg. 86 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

82

Reg. 87 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

83

Reg. 88 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

84

Reg. 89 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

85

Reg. 90 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

86

Reg. 91 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

87

Reg. 92 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

88

Reg. 93 in force at 31.12.2020 on IP completion day, see reg. 1(1)

89

Reg. 94 in force at 31.12.2020 on IP completion day, see reg. 1(1)

90

Reg. 96 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)

91

Reg. 98 in force at 31.12.2020 on IP completion day, see reg. 1(1)

92

Reg. 99 in force at 31.12.2020 on IP completion day, see reg. 1(1)

93

Reg. 100 in force at 31.12.2020 on IP completion day, see reg. 1(1)

5A

For regulation 3(2) substitute—

(2) In any case where, under an exemption granted in accordance with Article 48 of the Directive, a person is entitled to use, and uses, a document specified by Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560— (a) in substitute for an electronic simplified administrative document— (i) references in these Regulations to an electronic simplified administrative document are to be treated as references to a document specified by that Regulation, and (ii) references in these Regulations to EU requirements are to be treated as references to the requirements set out in Articles 8, 10, 13 to 16, and 19 of, and Annex V to, that Regulation; (b) in substitute for an electronic administrative document— (i) provisions in these Regulations that relate to electronic administrative documents and the EU computerised system shall not apply, and (ii) the document accompanying the goods must comply with the requirements of that Regulation.

6A

After regulation 3(3) insert—

(3A) For the purpose of these Regulations, a movement of excise goods to which regulation 63B applies— (a) starts when the goods leave the certified consignor’s premises or any location in the EU Member State or Northern Ireland from where the goods are dispatched; and (b) ends when the certified consignee has taken delivery of the excise goods at their premises or any location in the EU Member State or Northern Ireland.

12A

In regulation 11—

  • (a) after “production”, in each place it occurs, insert “or processing”;
  • (b) after “producing”, insert “or processing”.

12B

In regulation 12—

  • (a) in paragraph (1), for “regulation 6(1)(d) (importation of excise goods that have not been produced or are not in free circulation in the EU)” substitute “regulation 6(1)(d)(i) (importation of excise goods)”;
  • (b) in paragraph (2), for “importation” substitute “entry, as referred to in regulation 6(1)(d)(ii) (irregular entry of excise goods),”;
  • (c) in paragraph (3), for “importation” substitute “entry”.

20A

After regulation 21 insert

(21A) (1) This regulation applies where— (a) there is a partial loss of excise goods due to the nature of those goods that— (i) occurs in Northern Ireland; or (ii) where it is not possible to determine where the event occurred, is detected in Northern Ireland; and (b) there is a common partial loss threshold in place for those excise goods. (2) Only the loss of an amount of excise goods which falls below the common partial loss threshold— (a) in relation to goods under a duty suspension arrangement at the time of the loss, will not be considered as a release for consumption; and (b) in relation to goods already released for consumption in an EU Member State at the time of the loss, will not give rise to an excise duty point under regulation 16(1) or 17(1). (3) In this regulation— - “common partial loss threshold” means—in relation to manufactured tobacco products, the common partial loss threshold established by Article 1 of Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022; andin relation to other excise goods, a partial loss threshold that is specified in a notice made under regulation 21B; - “manufactured tobacco products” means products falling within the scope of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco. (21B) (1) For the purposes of regulation 21A, the Commissioners must specify in a notice published by them a partial loss threshold for specified excise goods which corresponds with a common partial loss threshold established by a Commission delegated act made under Article 6(10) of the Directive in relation to the same excise goods. (2) A notice under paragraph (1) must be made as soon as reasonably practicable after the Commission delegated act referred to in that paragraph has been published.

25A

In regulation 26—

  • (a) for “UK” substitute “NI”;
  • (b) for “neither hold nor” substitute “not produce, process, hold or”.

30A

After regulation 33 insert

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