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

• Citation: S.I. 2020/1559
• Sections: 122

Section 1 Citation and commencement

(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 and regulation 96 (amendments to the Excise Goods (Miscellaneous Amendments) (EU Exit) Regulations 2019 ) come into force immediately before IP completion day.

Section 2 Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 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.

Section 3 Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

(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;

(c) registered commercial importers pursuant to Part 11 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 .

Section 4

The Northern Ireland Regulations are modified for the purposes of regulation 2 as follows.

Section 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)” ;

(c) for the definition of “customs office of exit” substitute—

“customs office of exit” has the meaning given by Article 1(16) of Regulation (EU) 2015/2446 ;

(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; and

the 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, or

which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979 ;

(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, or

where 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; 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; 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.

Section 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.

Section 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.

Section 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.

Section 7

In regulation 5 in the heading and in the text of the regulation for “the United Kingdom” substitute “Northern Ireland”.

Section 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

Section 9

In regulation 7—

(a) in paragraph (1)—

(i) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(ii) in subparagraph (c) for “UK” substitute “NI”;

(iii) in subparagraph (d) for “another” substitute “an EU”;

(b) in paragraph (2)(a)—

(i) after “export” for “,” substitute “or”;

(ii) omit “or removal to the Isle of Man”;

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

Section 10

Before regulation 8 in the heading for “the United Kingdom” substitute “Northern Ireland”.

Section 11

In regulation 8(1) for “UK” substitute “NI”.

Section 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)” .

Section 12A

In regulation 11—

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

(b) after “producing”, insert “or processing” .

Section 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” .

Section 13

Before regulation 13 in the heading for “another” substitute “an EU”.

Section 14

In regulation 13, for paragraphs (1) to (3) substitute—

(13)

(1) Where excise goods already released for consumption in an EU Member State are moved to Northern Ireland to be delivered to Northern Ireland for a commercial purpose, the excise duty point is the time when the movement ends in accordance with regulation 3(3A).

(2) Subject to paragraph (2A), the NI certified consignee is liable to pay the duty.

(2A) In the case of failure to comply with the registration requirements in Part 4A of these Regulations, any person involved in the movement is jointly and severally liable to pay the duty.

(3) For the purposes of paragraph (1) excise goods are delivered for a commercial purpose if they are delivered to—

(a) a person other than a private individual; or

(b) a private individual (“ P ”), except in a case where—

(i) the excise goods are for P’s own use and were acquired in, and transported to Northern Ireland from, an EU Member State by P, or

(ii) P is the purchaser of the excise goods in a distance selling arrangement.

Section 15

In regulation 14(1)—

(a) in subparagraph (a) for “another” substitute “an EU”;

(b) in subparagraph (b) for “the UK” substitute “Northern Ireland”.

Section 16

In regulation 15—

(a) for “the United Kingdom” substitute “Northern Ireland”;

(b) for “another” substitute “an EU”.

Section 17

In regulation 16(2) and (3)—

(a) for “the United Kingdom”, in each place it occurs, substitute “Northern Ireland” ;

(b) for “vendor”, in each place it occurs, substitute “consignor” .

Section 18

In regulation 17—

(za) in paragraph (2)(a), for “in accordance with regulation 69(1)” substitute “referred to in regulation 63C(1)(a)” ;

(a) in paragraph (2)(b)—

(i) for “the United Kingdom” substitute “Northern Ireland” ;

(ii) for “vendor” substitute “consignor” ;

(iii) for “vendor’s” substitute “consignor’s” ;

(b) in paragraph (5), for “article 38(4)” substitute “Article 46(4)” ;

(c) at the end of paragraph (5) insert “and includes an irregularity that is deemed to have occurred in accordance with regulation 85A(1)” .

Section 19

In regulation 19—

(za) in paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)” ;

(a) in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;

(b) omit paragraphs (3) and (4);

(c) omit paragraph (5);

(d) in paragraph (6)—

(i) in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;

(ii) omit subparagraphs (b) and (c) ;

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) omit paragraph (7)(b) and (c) .

Section 20

In regulation 21—

(a) in paragraph (1)—

(i) for “This regulation” substitute “Subject to paragraph (1A), this regulation” ;

(ii) in sub-paragraph (a) for both occurrences of “the United Kingdom” substitute “Northern Ireland” ;

(b) for paragraph (2) substitute—

(1A) But this regulation does not apply if regulation 21A applies in relation to the same excise goods.

(2) A “ relevant event ” means—

(a) the total destruction or irretrievable loss, total or partial, of excise goods as a result of—

(i) unforeseeable circumstances;

(ii) force majeure; or

(iii) authorisation by the competent authorities of an EU Member State or the Commissioners; or

(b) the partial loss of excise goods due to the nature of the goods.

(c) in paragraph (3)(b) for “another” substitute “an EU” ;

(d) for paragraph (4) substitute—

(4) For the purposes of this regulation and regulation 21A goods are considered—

(a) totally destroyed or irretrievably lost; or

(b) partially lost;

when they are, or the relevant part is, rendered unusable as excise goods.

Section 20A

After regulation 21 insert

Partial losses due to the nature of goods

(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; and

in 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.

Specified partial loss threshold

(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.

Section 21

In the heading “PART 3 UK Registered Consignees” for “UK” substitute “NI”.

Section 22

In regulation 22—

(a) in paragraph (1)—

(i) for “another” substitute “an EU”;

(ii) after “Member State” insert “into Northern Ireland”;

(b) in paragraph (2) for “UK” substitute “NI”.

Section 23

In regulation 23 for each occurrence of “UK” substitute “NI”.

Section 24

In regulation 24 for each occurrence of “UK” substitute “NI”.

Section 25

In regulation 25 for “UK” substitute “NI” .

Section 25A

In regulation 26—

(a) for “UK” substitute “NI” ;

(b) for “neither hold nor” substitute “not produce, process, hold or” .

Section 26

In regulation 27 for “UK” substitute “NI” and for “another” substitute “an EU”.

Section 27

In regulation 28 for each occurrence of “UK” substitute “NI”.

Section 28

Before regulation 30 in the heading “PART 4 UK Registered consignors” for “UK” substitute “NI”.

Section 29

In regulation 30—

(a) in paragraph (1)—

(i) after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;

(ii) after “free circulation” insert “in Northern Ireland”;

(iii) ... for “Article 79 of Council Regulation 2913/92 EEC ” substitute “ Article 201 of the Union Customs Code Regulation ”;

(b) in paragraph (2) for “UK” substitute “NI”.

Section 30

In regulations 31, 32 and 33 for each occurrence of “UK” substitute “NI”.

Section 30A

After regulation 33 insert

NI CERTIFIED CONSIGNEES

Approval and Registration

(33A)

(1) The Commissioners may approve—

(a) for the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to import excise goods from an EU Member State into Northern Ireland that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, and

(b) a private individual, other than a revenue trader, who occasionally receives excise goods that—

(i) have been released for consumption in an EU Member State, and

(ii) are imported into Northern Ireland to be delivered there for a commercial purpose.

(2) An approval under paragraph (1)(b) must be limited to—

(a) a single movement of excise goods;

(b) a specified quantity of excise goods received from a single certified consignor; and

(c) a specified period.

(3) A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignee.

(4) For the purposes of determining whether excise goods are delivered to Northern Ireland for a commercial purpose, regulation 13(3) applies.

(33B)

(1) The Commissioners must provide every NI certified consignee with a certificate of registration.

(2) When a person ceases to be a NI certified consignee that person must immediately destroy the certificate of registration.

(3) A NI certified consignee must give notice in writing to the Commissioners of any change in the information contained in the consignee’s certificate of registration within seven days of the change.

(4) Where—

(a) a NI certified consignee gives notice in accordance with paragraph (3); or

(b) without any such notice having been given it appears to the Commissioners that a consignee’s certificate of registration requires correction,

the Commissioners must, unless in the case of a revenue trader they revoke the consignee’s approval and registration in accordance with section 100G(5) of CEMA 1979, provide the consignee with a corrected certificate of registration.

(5) Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignee with a corrected certificate of registration the consignee must, upon receiving that certificate, destroy the original certificate that required correction.

Certificates of Registration

(33C) Every certificate of registration must contain the following particulars—

(a) a unique reference number assigned to the NI certified consignee by the Commissioners;

(b) the name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignee;

(c) the address of the NI certified consignee or, in the case of a revenue trader, the NI certified consignee’s place of business (including any postcode) in the United Kingdom;

(d) in the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.

Conditions, restrictions and requirements

(33D) The approval and registration of NI certified consignees, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.

(33E) A NI certified consignee (other than a temporary certified consignee) who has arranged the importation of excise goods from an EU Member State after release for consumption must comply with the following requirements—

(a) before the goods are dispatched to the NI certified consignee, provide a guarantee satisfactory to the Commissioners securing payment of the UK excise duty chargeable on those goods;

(b) in accordance with regulation 33F, account for and pay the duty due;

(c) consent to any checks enabling the Commissioners to satisfy themselves that the goods have been received and the duty has been paid; and

(d) immediately after the goods have been received by the NI certified consignee, enter in a record the date of receipt of those goods and the quantity and description of those goods.

Accounting and payment

(33F)

(1) A NI certified consignee (other than a temporary certified consignee) must each month make a return to the Commissioners on a form provided by them for the purpose or approved by them.

(2) The NI certified consignee must declare in the return the duty due in the month to which the return relates.

(3) The duty due is the duty the NI certified consignee is liable to pay by virtue of Part 2 of these Regulations.

(4) The return must be made and, subject to any duty deferment arrangements, the duty due must be paid no later than the end of the fourth day immediately following the end of the month to which it relates.

(5) But if one of those days is not a business day the return and, subject to any duty deferment arrangements, payment of the duty due must be made no later than the end of the third consecutive business day following the end of the month to which it relates.

Temporary certified consignee

(33G) In respect of each consignment of excise goods imported by a temporary certified consignee, that consignee must—

(a) before the goods are dispatched —

(i) inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;

(ii) supply such further particulars about the consignment as the Commissioners may require; and

(iii) pay the UK excise duty chargeable on those goods or provide a guarantee satisfactory to the Commissioners securing payment of the duty;

(b) as soon as the goods are received—

(i) inform the Commissioners of the arrival of the goods; and

(ii) pay any duty that has not been paid in such manner as the Commissioners may direct.

NI CERTIFIED CONSIGNORS

Approval and Registration

(33H)

(1) The Commissioners may approve—

(a) for the purposes of section 100G of CEMA 1979, revenue traders who wish in the course of their business to export excise goods from Northern Ireland to an EU Member State that have been released for consumption and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979, and

(b) a private individual, other than a revenue trader, who occasionally exports excise goods that—

(i) have been released for consumption in Northern Ireland, and

(ii) are moved to an EU Member State to be delivered there for a commercial purpose.

(2) An approval under paragraph (1)(b) must be limited to—

(a) a single movement of excise goods;

(b) a specified quantity of excise goods dispatched to a single certified consignee; and

(c) a specified period.

(3) A person who has been so approved and, where required under paragraph (1)(a), registered, is known as a NI certified consignor.

(4) For the purposes of determining whether excise goods are delivered to an EU Member State for a commercial purpose, Article 33(2) of the Directive applies.

(33I)

(1) The Commissioners must provide every NI certified consignor with a certificate of registration.

(2) When a person ceases to be a NI certified consignor that person must immediately destroy the certificate of registration.

(3) A NI certified consignor must give notice in writing to the Commissioners of any change in the information contained in the consignor’s certificate of registration within seven days of the change.

(4) Where—

(a) a NI certified consignor gives notice in accordance with paragraph (3); or

(b) without any such notice having been given it appears to the Commissioners that a consignor’s certificate of registration requires correction,

the Commissioners must, unless in the case of a revenue trader they revoke the consignor’s approval and registration in accordance with regulation 100G(5) of CEMA 1979, provide the consignor with a corrected certificate of registration.

(5) Where, in accordance with paragraph (4), the Commissioners provide a NI certified consignor with a corrected certificate of registration the consignor must, upon receiving that certificate, destroy the original certificate that required correction.

Certificates of Registration

(33J) Every certificate of registration must contain the following particulars—

(a) a unique reference number assigned to the NI certified consignor by the Commissioners;

(b) the name and, in the case of a revenue trader, (if different) the trading name of the NI certified consignor;

(c) the address of the NI certified consignor, or in the case of a revenue trader, the NI certified consignor’s place of business (including any postcode) in the United Kingdom;

(d) in the case of a revenue trader, any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.

Conditions, restrictions and requirements

(33K) The approval and registration of NI certified consignors, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to any conditions and restrictions that the Commissioners may prescribe or specify in a notice published by them.

(33L) A NI certified consignor (other than a temporary certified consignor) who has arranged the exportation of excise goods to an EU Member State after release for consumption must comply with the following requirements—

(a) immediately after the goods have been received by the certified consignee enter in a record the date of receipt of those goods and the quantity and description of those goods;

(b) consent to any check enabling the Commissioners to satisfy themselves that the goods have been received.

Temporary certified consignor

(33M) In respect of each consignment of excise goods dispatched by a temporary certified consignor, that consignor must—

(a) before the goods are dispatched—

(i) inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them;

(ii) supply such further particulars about the consignment as the Commissioners may require; and

(b) as soon as the goods are received—

(i) inform the Commissioners of the arrival of the goods; and

(ii) keep a record of the supply.

Section 31

In regulation 34 insert “in Northern Ireland” before “only in a tax warehouse”.

Section 32

In regulation 35—

(a) for each occurrence of “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;

(c) in paragraph (a)(iv)—

(i) for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;

(ii) for “from another” substitute “from an EU”;

(iii) for “to the United Kingdom” substitute “Northern Ireland”;

(ca) after paragraph (a)(iv) insert—

(v) a customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, in relation to those goods;

(d) in paragraph (b) for “another” substitute “an EU”;

(e) in paragraph (c) for both occurrences of “UK” substitute “ NI ”.

Section 33

In regulation 36—

(a) for “UK” substitute “NI”;

(b) for “the United Kingdom” substitute “Northern Ireland”.

Section 34

In regulation 37—

(a) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;

(c) in paragraph (b) for “UK” substitute “NI”.

Section 35

In regulation 39(1)—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(aa) for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)” ;

(b) in subparagraph (a) insert “NI” before “registered consignor”;

(c) for subparagraph (b) substitute—

(b) the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with

(d) at the end of paragraph (1) insert—

(1A) Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.

(1B) Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them.

Section 35A

After regulation 39 insert—

Movement conditions: verification against customs formalities

(39A)

(1) Except in cases referred to in paragraph (2), excise goods must not be moved from a place of importation under a duty suspension arrangement unless the declarant, or any person directly or indirectly involved in the accomplishment of customs formalities relating to those goods in accordance with Article 15 of the Union Customs Code Regulation, provides the Commissioners with—

(a) the unique excise number under point (a) of Article 19(2) of Council Regulation (EU) No 389/2012 identifying the registered consignor for the movement of those goods;

(b) the unique excise number under point (a) of Article 19(2) of Regulation (EU) No 389/2012 identifying the consignee to whom those goods are dispatched; and

(c) where requested by the Commissioners, evidence that those imported goods are intended to be dispatched from Northern Ireland to an EU Member State.

(2) The cases referred to in paragraph (1) are—

(a) those where importation takes place inside a tax warehouse, or

(b) any case which the Commissioners may specify in a notice published by them.

(3) Information referred to in paragraph (1) must be provided in such manner, and in the case of paragraph (1)(c) at such time, as the Commissioners may specify in a notice published by them.

(4) In paragraph (2) “ importation ” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation.

Section 36

For regulation 40 substitute—

(40)

(1) Subject to paragraphs (2) and (3) , this Part applies to the movement of excise goods dispatched to an EU Member State—

(a) from a tax warehouse in Northern Ireland; or

(b) by a NI registered consignor,

under duty suspension arrangements.

(2) Regulation 42A also applies to the movement of excise goods dispatched from Northern Ireland where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447.

(3) Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447 .

Section 37

In regulation 41—

(a) in paragraphs (2), (4) , (5) and (6) before “computerised system” in each place it occurs insert “EU”;

(b) in paragraph (6) for “another” substitute “an EU”;

(ba) for paragraph (7) substitute—

(7) In a case where—

(a) an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation , at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447 , and

(b) the goods are dispatched to—

(i) a place from where they will leave the territory of the EU or Northern Ireland, or

(ii) the customs office of exit , where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 , which is at the same time the customs office of departure for the external transit procedure , where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446 ,

the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.

(c) for paragraphs (8) and (9) substitute—

(8) The consignor of the excise goods must provide the person accompanying the goods during the course of the movement, or where there is no person accompanying the goods, the transporter or carrier, with the unique administrative reference code.

(9) The person accompanying the goods, the transporter or the carrier must, on request, provide the unique administrative reference code mentioned in paragraph (8) to the competent authorities of an EU Member State during the course of the movement.

(10) Where requested by the competent authorities of an EU Member State, the person accompanying the goods, the transporter or the carrier, must make one of the following documents available for presentation during the course of the movement—

(a) a printed version of the electronic administrative document; or

(b) any other commercial document on which the unique administrative reference code is clearly stated.

Section 38

In regulation 42—

(a) in paragraphs (1) and (3) insert “EU” before “computerised system”;

(aa) in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements” ;

(b) in paragraph (4)—

(i) in subparagraph (b) for “another” substitute “an EU”;

(ii) in subparagraph (c) after “the EU” insert “or Northern Ireland”;

(iia) omit the “or” after subparagraph (c);

(iii) in subparagraph (d) for “another” substitute “an EU”;

(iv) after subparagraph (d) insert—

or

(e) the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 , which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446 .

(c) in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements” ;

(d) omit paragraph (6).

Section 38A

After regulation 42 insert—

Verification of electronic administrative documents and export declarations

(42A)

(1) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v), a declarant must, when making an export declaration in Northern Ireland in relation to those goods, provide the Commissioners with the unique administrative reference code that has been assigned to those goods.

(2) The unique administrative reference code referred to in paragraph (1) must be provided in such manner as the Commissioners may specify in a notice published by them.

(3) The Commissioners must verify, before the release for export of the goods, whether the data in the electronic administrative document relating to those goods corresponds to the data contained in the export declaration.

(4) Where there are any inconsistencies between the electronic administrative document and the export declaration, the Commissioners must notify the competent authorities in the EU Member State of dispatch of that fact using the EU computerised system.

(5) Subject to paragraph (6), in cases where excise goods will not be exported from Northern Ireland to a destination outside of the territory of the EU, the Commissioners must, using the EU computerised system, notify the competent authorities in the EU Member State of dispatch as soon as the Commissioners become aware of that fact.

(6) The requirement to use the EU computerised system only applies to notifications required to be made on or after 14th February 2024.

(7) Where the Commissioners receive notification from an EU Member State that excise goods dispatched from Northern Ireland will not be exported from that State to a destination outside of the territory of the EU, the Commissioners must notify the consignor that dispatched those goods without delay.

(8) The consignor must, on receipt of the notification referred to in paragraph (7), cancel the electronic administrative document as provided for in regulation 42(1) or change the destination of the goods as provided for in regulation 42(3), as appropriate.

(9) If the Commissioners receive a fallback notification they must send it to the consignor or keep it available for the consignor.

(10) In this regulation and regulation 48, “ fallback notification ” means a document containing the same data as required in relation to a notification under paragraph (5) which certifies that the goods will not be exported from Northern Ireland to a destination outside of the territory of the EU

Section 39

In regulation 43—

(a) in paragraph (a) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (b) for “UK” substitute “NI”;

(c) in the words following paragraph (b) for “another” substitute “an EU”.

Section 40

In regulation 44—

(a) for paragraph (1) substitute—

(1) This regulation applies to the export from Northern Ireland of energy products by sea, other than in cases where those products are moved in accordance with regulation 35(a)(iii) or (v).

(b) in paragraph (3)—

(i) after “the territory of the EU” insert “or Northern Ireland”;

(ii) before “computerised system” insert “EU”.

Section 41

In regulation 45—

(a) omit paragraph (1);

(b) in paragraph (2) for “another” substitute “an EU”;

(c) in paragraph (3)—

(i) in subparagraph (b) for “another” substitute “an EU”;

(ii) in subparagraph (c) insert “EU” before “computerised system”;

(d) in paragraph (4) for “the requirements of Article 6(1)” to the end, substitute “the EU requirements” ;

(e) omit paragraph (5).