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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1559
- PART 1
- Regulation 80B
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There are currently no known outstanding effects for The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Section 80B.
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[F1Transitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023U.K.
This section has no associated Explanatory Memorandum
80B.—(1) For the purposes of regulations 63H and 63I of the Northern Ireland Regulations, the EU computerised system is to be treated as—
(a)continuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, and
(b)restored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.
(2) Until the date referred to in paragraph (1)(a), a NI certified consignor may amend the destination shown on a fallback simplified accompanying document.
(3) A destination may only be amended if the conditions set out in regulation 63F(2) of the Northern Ireland Regulations, relating to the new destination, are met.
(4) For the purposes of paragraphs (2) and (3), regulation 63I of the Northern Ireland Regulations applies in relation to the amendment as if the destination is shown on an electronic simplified administrative document.]
Textual Amendments
F1Regs. 80A-80E inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 39
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