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

12.  After regulation 20 insert—

“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—

(a)

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

(b)

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(1).

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.”.”.

(1)

OJ No. L 176, 5.7.2011, p. 24.