Northern Ireland Protocol

I1I24Excise duty on the removal of goods to Northern Ireland

1

Where goods to which a relevant excise duty provision applies are removed to Northern Ireland from Great Britain, excise duty is charged on those goods under that provision.

2

Each of the following is a “relevant excise duty provision”—

F1a

section 42 of F(No.2) A 2023 (alcohol);

g

section 6 of HODA 1979 (hydrocarbon oil);

h

section 6AA of that Act (biodiesel);

i

section 6AB of that Act (bioblend);

j

section 6AD of that Act (bioethanol);

k

section 6AE of that Act (bioethanol blend);

l

section 6AG of that Act (aqua methanol);

m

section 6A of that Act (fuel substitutes);

n

section 8 of that Act (road fuel gas);

o

section 2 of TPDA 1979 (tobacco products).

3

Subsection (1) does not apply to a removal of goods to which a relevant excise duty provision mentioned in paragraph (h), (j), (l) or (m) applies unless, prior to their removal, the goods were set aside for, or put to, a chargeable use (within the meaning of the relevant excise duty provision in question) by any person.

4

Subsection (1) does not apply to a removal of road fuel gas (within the meaning given by section 5 of HODA 1979) unless, prior to its removal from Great Britain the gas was—

a

sent out from the premises of a person producing or dealing in road fuel gas, or

b

set aside for use, or put to use, as fuel for a road vehicle (within the meaning of that Act) by any person.

5

Goods are removed to Northern Ireland when their entry in Northern Ireland would amount to an importation of excise goods within the meaning of Article 4 of the Union excise directive if—

a

any reference in that Article to “excise goods” included any goods to which a relevant excise duty provision applies,

b

the references in point 8 of that Article to “the territory of the Community” and “the Community” were to Northern Ireland, and

c

the reference in point 6 of that Article to “special procedures as provided for under Regulation (EEC) No 2913/92” were to the procedures under Union customs legislation that correspond to those procedures.

6

In subsection (5)—

  • “the Union excise directive” means Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC;

  • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.