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The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023
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20. In regulation 37—
(a)in paragraph (a), for “and (5)” substitute “, (5) and (6)”.
(b)after paragraph (b) insert—
“(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.”.”.
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