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

[^f00001]: 1979 c. 2. Section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Sections 100G and 100H were inserted by Schedule 4 to the Finance Act 1991 (c. 31). Section 100H was amended by paragraph 6 of Schedule 1, paragraph 4 of Schedule 2 and paragraph 1 of Part 1 of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48) and by paragraph 2 of Part 1 of Schedule 3 to the Finance Act 2002 (c. 23).

[^f00002]: 1979 c. 3. Section 13A was inserted by s28(1) of the Finance Act 1989 (c. 26); section 18(2) of the Customs and Excise Duties (General Reliefs) Act 1979 as read with section 1(1) of the Customs and Excise Management Act 1979 (see also footnote (a)), defines “the Commissioners”. Section 13A has been amended by paragraph 132 of Schedule 7(3) to the Taxation (Cross-border Trade) Act 2018 (c. 22).

[^f00003]: 2018 c. 22.

[^f00004]: S.I. 1992/3156, amended by S.I. 2005/2114, 2007/5, 2019/91 and 2020/1545.

[^f00005]: S.I. 2020/1559, relevantly amended by S.I. 2021/1282.

[^f00006]: Schedule 2 to these Regulations provides for the amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) and is structured into three parts. Part 1 of Schedule 2 amends Part 1 of NIMMA. Part 1 of NIMMA applies the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (“the Northern Ireland Regulations”) as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, subject to the savings and modifications in that Part. Part 2 of Schedule 2 to these Regulations amends regulation 97(2) of NIMMA. Regulation 97(1) of NIMMA applies the Duty Stamps Regulation 2006 (S.I. 2006/202) (“the Duty Stamps Regulations”) as they had effect immediately before IP completion day in Northern Ireland with respect to excise goods. The application of the Duty Stamps Regulations is subject to the modifications set out in regulations 97(2) of NIMMA. Part 3 of Schedule 2 to these Regulations amends regulation 99(2) of NIMMA. Regulation 99(1) of NIMMA applies the Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046) (“the Drawback Regulations”) as they had effect immediately before IP completion day in Northern Ireland with respect to excise. The application of the Drawback Regulations is subject to the modifications set out in regulations 99(2) of NIMMA. The Explanatory Note to these Regulations sets out how to access copies of the Northern Ireland Regulations, the Duty Stamps Regulations and the Drawback Regulations, as they all had effect immediately before IP completion day.

[^f00007]: 1952 c. 67, to which there are amendments not relevant to these Regulations.

[^f00008]: OJ No. C 326, 26.10.2012, p13.

[^f00009]: OJ No. L 58, 27.2.2020, p. 43.

[^f00010]: OJ No. L 058, 27.2.2020, p. 4; as corrected by Corrigendum OJ No. L 409, 4.12.2020, p. 38.

[^f00011]: “Revenue trader” is defined by regulation 3(3) of NIMMA.

[^f00012]: Paragraph 1(m) of this Schedule inserts new regulation 9(v) into NIMMA, with the effect that a definition of the “Union Customs Code Regulation” is treated as inserted into regulation 3(1) (interpretation) of the Northern Ireland Regulations. “Union Customs Code Regulation” means the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code: OJ No. L 269, 10.10.2013, p. 1; as corrected by Corrigendum OJ No. L 287, 29.10.2013, p. 90 and Corrigendum OJ No. L 267, 30.9.2016, p. 2 (952/2013). Amending instruments are Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air (OJ No. L 354, 23.12.2016, p. 32); Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code (OJ No. L 83, 25.3.2019, p. 3) and Regulation (EU) 2019/632 of the European Parliament and of the Council of 17 April 2019 amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code (OJ No. L 111, 25.4.2019, p. 54).

[^f00013]: OJ No. L 247, 23.9.2022, p. 2-56. Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods.

[^f00014]: OJ No. L 247, 23.9.2022, p. 57-66. Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate.

[^f00015]: Paragraph 15 of this Schedule amends Part 1 of NIMMA, with the effect that Part 4A (which includes regulations 33A to 33G) is treated as inserted into the Northern Ireland Regulations.

[^f00016]: Paragraph 15 of this Schedule amends Part 1 of NIMMA, with the effect that Part 4B (which includes regulations 33H to 33M) is treated as inserted into the Northern Ireland Regulations.

[^f00017]: OJ No. L 58, 28.2.2018, p. 1; as amended by Commission Delegated Regulation (EU) 2019/840 of 12 March 2019 amending Delegated Regulation (EU) 2018/273 as regards the importation of wine originating in Canada and exempting retailers from holding an inward and outward register (OJ No. L 138, 24.5.2019, p. 74).

[^f00018]: OJ No. L 343 29.12.2015 p. 1; relevant amending instruments are Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ No. L 192, 30.7.2018, p. 1).

[^f00019]: OJ No. L 176, 5.7.2011, p. 24.

[^f00020]: “CEMA 1979” is defined in regulation 3(1) of the Northern Ireland Regulations.

[^f00021]: OJ No. L 343 29.12.2015, p. 558, to which there are amendments not relevant to these Regulations.

[^f00022]: OJ No. L 343 29.12.2015 p. 1; relevant amending instruments are Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ No. L 192, 30.7.2018, p. 1).

[^f00023]: OJ No. L 269, 10.10.2013, p. 1; as corrected by Corrigendum OJ No. L 287, 29.10.2013, p. 90 and Corrigendum OJ No. L 267, 30.9.2016, p. 2 (952/2013). Amending instruments are Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air (OJ No. L 354, 23.12.2016, p. 32); Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code (OJ No. L 83, 25.3.2019, p. 3) and Regulation (EU) 2019/632 of the European Parliament and of the Council of 17 April 2019 amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code (OJ No. L 111, 25.4.2019, p. 54).

[^f00024]: OJ No. L 121, 8.5.2012, p.1; , to which there are amendments not relevant to these Regulations.

[^f00025]: Paragraph 22 of this Schedule amends Part 1 of NIMMA, with the effect that regulation 42A is treated as inserted into the Northern Ireland Regulations.

[^f00026]: Paragraph 16 of this Schedule amends Part 1 of NIMMA, with the effect that regulation 35(a)(v) is treated as inserted into the Northern Ireland Regulations.

[^f00027]: S.I. 1999/1565; relevantly amended by S.I. 2010/592. The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (“SOBSA”) were revoked by regulation 14 of the Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412) on IP completion day. However, regulations 7 to 18 of the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), which also came into force on IP completion day, save and modify SOBSA so they continue to take effect in respect of Northern Ireland.

[^f00028]: “Authorised warehousekeeper” is defined in regulation 3(1) of the Northern Ireland Regulations. See footnote (b) on page 2 for the meaning of the Northern Ireland Regulations.

[^f00029]: “Chewing tobacco” and “tobacco for heating” are defined by regulation 3(4) of the Northern Ireland Regulations.

[^f00030]: Paragraph 1(m) of this Schedule inserts new regulation 9(v) into NIMMA with the effect that a definition of “fallback simplified accompanying document” is treated as inserted into the regulation 3(1) of the Northern Ireland Regulations. See footnote (b) on page 2 for the meaning of the Northern Ireland Regulations.

[^f00031]: Paragraph 1(m) of this Schedule inserts new regulation 9(v) into NIMMA with the effect that a definition of “electronic simplified accompanying document” is treated as inserted into the regulation 3(1) of the Northern Ireland Regulations.

[^f00035]: Regulation 99(1) of NIMMA applies the Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046) (“the Drawback Regulations”) as they had effect immediately before IP completion day in Northern Ireland with respect to excise. The application of the Drawback Regulations is subject to the modifications set out in regulations 99(2) of NIMMA.

[^f00036]: S.I. 1988/809. Regulation 11(4) was relevantly amended by S.I. 2010/593. Regulation 100 of NIMMA applies the Excise Warehousing (Etc.) Regulations 1988 as they had effect immediately before IP completion day in Northern Ireland with respect to excise goods.

[^f00037]: Paragraph 15 of this Schedule amends NIMMA, with the effect that regulation 33H is treated as inserted into the Northern Ireland Regulations.

Editorial notes

[^key-cb29fc87e71a446647bb34e1bd0b7cdd]: Reg. 1 in force at 13.2.2023, see reg. 1(2)

[^key-786529dfe53df676df851413fedde34f]: Reg. 2 in force at 13.2.2023, see reg. 1(2)

[^key-8e02a41138d175c4a561f47265c673dd]: Reg. 3 in force at 13.2.2023, see reg. 1(2)

[^key-a55c6c3956d43be1e9f993462937281d]: Sch. 1 para. 1 in force at 13.2.2023, see reg. 1(2)

[^key-57a86b5715c536cd7e5254ebe441a543]: Sch. 1 para. 2 in force at 13.2.2023, see reg. 1(2)

[^key-c79762a9996db7ad1fa08f4035fb5ae1]: Sch. 1 para. 3 in force at 13.2.2023, see reg. 1(2)

[^key-b9c526c3941abcbd96807bef0ee98d46]: Sch. 2 para. 1 in force at 13.2.2023, see reg. 1(2)

[^key-0c135d2e393c64b2b5a54d9af71b5150]: Sch. 2 para. 2 in force at 13.2.2023, see reg. 1(2)

[^key-2dc496ee8e7b699a78631538f0ce9d1e]: Sch. 2 para. 3 in force at 13.2.2023, see reg. 1(2)

[^key-ad6ac4d96697c27b024a3ce966f62acf]: Sch. 2 para. 4 in force at 13.2.2023, see reg. 1(2)

[^key-85a37a3ab155dc3e74240c5a37637fe0]: Sch. 2 para. 5 in force at 13.2.2023, see reg. 1(2)

[^key-78a0e193990c9b6a1179c4422ee9a15e]: Sch. 2 para. 6 in force at 13.2.2023, see reg. 1(2)

[^key-b57a69363741e92e50f03d5cd49582cc]: Sch. 2 para. 7 in force at 13.2.2023, see reg. 1(2)

[^key-927d2a6679ab4c4fc1e3501e3814a529]: Sch. 2 para. 8 in force at 13.2.2023, see reg. 1(2)

[^key-bcce19718d57321680e93343f0c649fb]: Sch. 2 para. 9 in force at 13.2.2023, see reg. 1(2)

[^key-5d99dbedabb4de95c6dcf127d96e14b8]: Sch. 2 para. 10 in force at 13.2.2023, see reg. 1(2)

[^key-959034ec2219ab5da008f1762a88336d]: Sch. 2 para. 11 in force at 13.2.2023, see reg. 1(2)

[^key-9c8caa4befc8de35bc6e85e2251aee6b]: Sch. 2 para. 12 in force at 13.2.2023, see reg. 1(2)

[^key-d690326dc4913b17491994ace9ea61ab]: Sch. 2 para. 13 in force at 13.2.2023, see reg. 1(2)

[^key-94fb4af40c0996ef8ecd02db1bf7cb9e]: Sch. 2 para. 14 in force at 13.2.2023, see reg. 1(2)

[^key-5c885fb8d5fb66089b1d684f60ede9ef]: Sch. 2 para. 15 in force at 13.2.2023, see reg. 1(2)

[^key-b89bc3324b0a005ed5abe035cb7dd02a]: Sch. 2 para. 16 in force at 13.2.2023, see reg. 1(2)

[^key-22ef39a8c8ade1effbc147da890ba7e1]: Sch. 2 para. 17 in force at 13.2.2023, see reg. 1(2)

[^key-bad5a2081d5da3095e49f78be537e7d6]: Sch. 2 para. 18 in force at 13.2.2023, see reg. 1(2)

[^key-b3f486037b0ded7840c436ac6095c445]: Sch. 2 para. 19 in force at 13.2.2023, see reg. 1(2)

[^key-695ea1de1a72efd46139e9d5fd9459d9]: Sch. 2 para. 20 in force at 13.2.2023, see reg. 1(2)

[^key-f3472a21a49802d0d3405e7c60cf0c40]: Sch. 2 para. 21 in force at 13.2.2023, see reg. 1(2)

[^key-9cc070618b6b40600b962cb1913ae2ff]: Sch. 2 para. 22 in force at 13.2.2023, see reg. 1(2)

[^key-2d6856ea010e0efaf948f706bb3ec9b4]: Sch. 2 para. 23 in force at 13.2.2023, see reg. 1(2)

[^key-d44439f104dd567e9c4c27cce6c388b1]: Sch. 2 para. 24 in force at 13.2.2023, see reg. 1(2)

[^key-8866d5208cb2fa775e2564326b929cdb]: Sch. 2 para. 25 in force at 13.2.2023, see reg. 1(2)

[^key-0ebd3e62532c1bdc2efae42a7ee40737]: Sch. 2 para. 26 in force at 13.2.2023, see reg. 1(2)

[^key-2fa7a40ba116369ea6a08d4b4fd3205a]: Sch. 2 para. 27 in force at 13.2.2023, see reg. 1(2)

[^key-496ecce5321f5d7f5c0ff9a5b22f91de]: Sch. 2 para. 28 in force at 13.2.2023, see reg. 1(2)

[^key-5d3b548a64cccef659e7c86c859f6b0b]: Sch. 2 para. 29 in force at 13.2.2023, see reg. 1(2)

[^key-b45e54ba00883ab160c159fe4bb1612f]: Sch. 2 para. 30 in force at 13.2.2023, see reg. 1(2)

[^key-9e01b6572c674d57125944da36649818]: Sch. 2 para. 31 in force at 13.2.2023, see reg. 1(2)

[^key-84ce53d78c9c5ac2eab48e428fd12fb4]: Sch. 2 para. 32 in force at 13.2.2023, see reg. 1(2)

[^key-abb2050bbd7058908e7a94a599fbe6bf]: Sch. 2 para. 33 in force at 13.2.2023, see reg. 1(2)

[^key-c7b422b5e929e9a7787a02bd02c260b2]: Sch. 2 para. 34 in force at 13.2.2023, see reg. 1(2)

[^key-88422b6739fba7a7b5bab76922bf0ebc]: Sch. 2 para. 35 in force at 13.2.2023, see reg. 1(2)

[^key-3acfb76382cd66289914938fcbf77a04]: Sch. 2 para. 36 in force at 13.2.2023, see reg. 1(2)

[^key-1cd8300df031b10ce6d816de3033488e]: Sch. 2 para. 37 in force at 13.2.2023, see reg. 1(2)

[^key-6f3c67a601c8d3c2a1fde627d0c74a7e]: Sch. 2 para. 38 in force at 13.2.2023, see reg. 1(2)

[^key-495d3ad481b0520f96005887981c4bb8]: Sch. 2 para. 39 in force at 13.2.2023, see reg. 1(2)

[^key-3686776f722244fea778e5a71e334cc7]: Sch. 2 para. 41 in force at 13.2.2023, see reg. 1(2)

[^key-2fa3a972bbb13cd68e7f418e9cc9f1e1]: Sch. 2 Pt. 2 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(i)(4) (with s. 64(5)(6))