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

6.  For regulation 12 substitute—

“12.   In regulation 9—

(a) in paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b) in paragraph (1)(b)(ii)—

(i) for “UK” substitute “NI”;

(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;

(c) in paragraph (3), for “Article 10(6)” substitute “Article 9(6)”.

12A.   In regulation 11—

(a) after “production”, in each place it occurs, insert “or processing”;

(b) after “producing”, insert “or processing”.

12B.   In regulation 12—

(a) in paragraph (1), for “regulation 6(1)(d) (importation of excise goods that have not been produced or are not in free circulation in the EU)” substitute “regulation 6(1)(d)(i) (importation of excise goods)”;

(b) in paragraph (2), for “importation” substitute “entry, as referred to in regulation 6(1)(d)(ii) (irregular entry of excise goods),”;

(c) in paragraph (3), for “importation” substitute “entry”.”.