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

38.  In regulation 80—

(a) in sub-paragraph (b) for “and 63A(2)” substitute “, 63A(2), 65, 66, 68 and 69”;

(b) after sub-paragraph (b) insert—

“(c) in the appropriate places in the list insert—

“33D (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);

33G (temporary certified consignee: requirements in respect of imported excise goods), to the extent this regulation applies to a temporary certified consignee whose approval is limited in accordance with regulation 33A(2);

33K (conditions, restrictions and requirements), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);

33M (temporary certified consignor: requirements in respect of exported excise goods), to the extent this regulation applies to a temporary certified consignor whose approval is limited in accordance with regulation 33H(2);”;

“63E(3) (completion of draft electronic simplified administrative document for exports of excise goods after release for consumption);

63F(3) (electronic simplified administrative document for exports of excise goods after release for consumption - supplementary provisions);

63H(2) and (4) (procedure for exports of excise goods after release for consumption when EU computerised system unavailable);

63I (procedure for exports of excise goods after release for consumption when EU computerised system unavailable—supplementary provisions);

63K (electronic simplified administrative documents for imports of excise goods after release for consumption);

63L(1) (report of receipt of excise goods imported after release for consumption);

63M(1) and (3) (report of receipt of excise goods imported after release for consumption when EU computerised system unavailable);”.”.