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The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

Type Statutory-Instrument
Publication 2023-01-19
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
articles 2
Reform history JSON API PDF

Made: 19th January 2023

Laid before the House of Commons: 23rd January 2023

Coming into force: 13th February 2023

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 100G and 100H of the Customs and Excise Management Act 1979[^f00001], section 13A of the Customs and Excise Duties (General Reliefs) Act 1979[^f00002] and sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018[^f00003].

Citation and commencement

1

Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

2

The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992[^f00004] is amended as set out in Schedule 1 to these Regulations.

Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

3

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020[^f00005] are amended as set out in Schedule 2 to these Regulations[^f00006].

SCHEDULE 1 — Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

1

In article 18, for paragraph (a) substitute—

(a) for the purposes of any provision of the Visiting Forces Act 1952[^f00007], a serving member of a visiting force— (i) of a country, other than the United Kingdom, which is a party to the North Atlantic Treaty, or (ii) of a member State of the European Union stationed in Northern Ireland to take part in a defence effort carried out under the common security and defence policy established under Article 42(1) of the Treaty on European Union[^f00008] (provisions on the common security and defence policy), or a person recognised by the Secretary of State as a member of a civilian component of such a force, or

2

In articles 20 and 21, for “article 22” substitute “articles 22 and 23”.

3

After article 22 insert—

(23) Relief under articles 20 and 21 does not extend to payment of any duty of customs in respect of a person who is an entitled person in relation to a visiting force referred to in article 18(a)(ii).

SCHEDULE 2 — Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

PART 1 — Amendments relating to the Northern Ireland Modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

1

In regulation 5—

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

(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)[^f00009]”

(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)[^f00010];

(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; and the purchaser is not a revenue trader[^f00011]; (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[^f00012]”; (db) in the definition of “electronic administrative document”, for “Article 21(2)” substitute “Article 20(2)”; (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[^f00013] and Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022[^f00014], 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;

(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;

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

(ii) in subparagraph (b)— (aa) for “another” substitute “an EU”; (bb) for “Article 4(9)” substitute “Article 3(9)”;

(ii) in subparagraph (b)— (aa) for “another” substitute “an EU”; (bb) for “Article 4(10)” substitute “Article 3(10)”;

(ii) for “a Member State” substitute “an EU Member State”;

(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[^f00015]; and in 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[^f00016]; and in 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); or who 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); or who 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.

2

After regulation 5 insert—

(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[^f00017]— (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.

3

For regulation 6 substitute—

(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)”; (c) in sub-paragraph (b)(ii)— (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[^f00018]. (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.

4

In regulation 8—

(c) in paragraph (1)(c), for “are produced” substitute “are produced or processed in Northern Ireland”; (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.

5

In regulation 9 after paragraph (b)(ii) insert—

(c) in paragraph (4) for “Article 10(6)” substitute “Article 9(6)”.

6

For regulation 12 substitute—

(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”; (c) in paragraph (3), for “Article 10(6)” substitute “Article 9(6)”. (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”.

7

For regulation 14 substitute—

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