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

The Duty Stamps Regulations 2006 U.K.

97.—(1) The Duty Stamps Regulations 2006 (“the Duty Stamps Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Duty Stamps Regulations are modified for the purposes of paragraph (1) as follows—

[F1 (za) in regulation 2 (interpretation)—

[F2 (i) in paragraph (1)—

(aa) in the definition of “external territory”, for “another member State” substitute “a member State”;

(bb) in the definition of “irregular stamper”, for “unregistered commercial importer” substitute “temporary certified consignee”;

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

(dd) omit the definition of “UK registered consignee”;

(ee) omit the definition of “unregistered commercial importer”;

(ff) at the appropriate places insert the following definitions—

““NI certified consignee” has the meaning given by regulation 33A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

“NI registered consignee” has the meaning given by regulation 22 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

““temporary certified consignee” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;]

(ii) after paragraph (1) insert—

“(1A) For the purposes of this regulation references to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are to those Regulations as saved and modified by the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.”]

(a) in regulation 3 (when a retail container must be stamped or must not be stamped) after paragraph (2) insert—

“(2A) A retail container of alcoholic liquor that is to be transported from Great Britain to Northern Ireland or vice versa via the Republic of Ireland shall not be treated as being exported for the purposes of paragraph (2).”;

[F3 (aa) in regulation 5—

(i) in paragraph (3), for “UK registered consignee” substitute “NI registered consignee;

(ii) in paragraph (4), for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(ab) in the following regulations, for “unregistered commercial importer” substitute “temporary certified consignee”—

(i) regulation 6(3);

(ii) regulation 15(2), in each place;

(iii) regulation 15(3) and (5);

(iv) regulation 20(1);

(ac) in regulations 9(2)(e) for “UK registered consignee” substitute “NI registered consignee”;]

[F4 (b) in regulation 10(4)—

(i) before “the European Union” insert “the United Kingdom or”;

(ii) for “UK registered consignee” substitute “NI registered consignee”;

(iii) for “registered commercial importer” substitute “NI certified consignee”;

(ba) in regulation 14—

(i) in paragraph (7)—

(aa) for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(bb) for “regulation 69(1)(a)(i)” substitute “regulation 33G(a)(i)”;

(ii) in paragraph (8), for “unregistered commercial importer’s” substitute “temporary certified consignee’s”;

(bb) in regulations 16(3) and 19(1)(c), for “an unregistered commercial importer” substitute “a temporary certified consignee;]

(c) in regulation 32(1) and (3) for “the United Kingdom” substitute “Northern Ireland”;

(d) in regulation 34 (drawback of excise duty) for “unless the eligible claimant is a registered mobile operator” substitute—

“unless—

(a) the eligible claimant is a registered mobile operator; or

(b) the retail container of alcoholic liquor has been transported from Great Britain to Northern Ireland via the Republic of Ireland and has not been placed in a duty suspension arrangement.”;

(e) in regulation 35(2)(c) and (e) for “the United Kingdom” substitute “Northern Ireland”.

Textual Amendments

F1 Reg. 97(2)(za) inserted (9.12.2021) by The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1282), regs. 1, 7(2)(a)

F2 Reg. 97(2)(za)(i) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(a)

F3 Reg. 97(2)(aa)-(ac) substituted for reg. 97(2)(aa) (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(b)

F4 Reg. 97(2)(b)-(bb) substituted for reg. 97(2)(b) (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(c)

Commencement Information

I1 Reg. 97 in force at 31.12.2020 on IP completion day, see reg. 1(1)