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					<dc:identifier>http://www.legislation.gov.uk/uksi/2021/1282/contents</dc:identifier><dc:title>The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021</dc:title><dc:language>en</dc:language><dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject><dc:subject scheme="SIheading">EXCISE</dc:subject><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2025-06-12</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-05-01</dct:valid>
					<dc:description>These Regulations make provision relating to the removal to Northern Ireland from Great Britain of certain spirits and alcohol for denaturing and amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“the 2020 Regulations”).</dc:description>
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<ContentsTitle>The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021</ContentsTitle>

<ContentsItem ContentRef="regulation-1" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/1" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/1" RestrictExtent="E+W+S+N.I."><ContentsNumber>1</ContentsNumber><ContentsTitle>Citation and commencement</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-2" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/2" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/2"><ContentsNumber>2</ContentsNumber><ContentsTitle>Interpretation</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-3" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/3" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/3" RestrictExtent="E+W+S+N.I."><ContentsNumber>3</ContentsNumber><ContentsTitle>Removal of certain spirits to Northern Ireland</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-4" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/4" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/4"><ContentsNumber>4</ContentsNumber><ContentsTitle>Documents to accompany spirits removed to Northern Ireland</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-5" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/5" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/5" RestrictExtent="E+W+S+N.I."><ContentsNumber>5</ContentsNumber><ContentsTitle>Removal of alcohol for denaturing to Northern Ireland</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-6" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/6" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/6" RestrictExtent="E+W+S+N.I."><ContentsNumber>6</ContentsNumber><ContentsTitle>Documents to accompany alcohol for denaturing removed to Northern Ireland</ContentsTitle></ContentsItem>
<ContentsItem ContentRef="regulation-7" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/regulation/7" RestrictStartDate="2025-05-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/regulation/7"><ContentsNumber>7</ContentsNumber><ContentsTitle>Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</ContentsTitle></ContentsItem>


<ContentsSchedules>
<ContentsSchedule ContentRef="schedule" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule" RestrictExtent="E+W+S+N.I."><ContentsNumber>SCHEDULE</ContentsNumber><ContentsTitle>Particulars</ContentsTitle><ContentsItem ContentRef="schedule-paragraph-8" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/8" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/8" RestrictExtent="E+W+S+N.I."><ContentsNumber>8</ContentsNumber><ContentsTitle Generated="true">The name and excise number of the consignor. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-9" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/9" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/9" RestrictExtent="E+W+S+N.I."><ContentsNumber>9</ContentsNumber><ContentsTitle Generated="true">A unique reference number. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-10" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/10" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/10" RestrictExtent="E+W+S+N.I."><ContentsNumber>10</ContentsNumber><ContentsTitle Generated="true">The name and address of the consignee. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-11" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/11" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/11" RestrictExtent="E+W+S+N.I."><ContentsNumber>11</ContentsNumber><ContentsTitle Generated="true">The purpose of the removal. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-12" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/12" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/12" RestrictExtent="E+W+S+N.I."><ContentsNumber>12</ContentsNumber><ContentsTitle Generated="true">A description of the liquor or spirits, including its strength...</ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-13" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/13" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/13" RestrictExtent="E+W+S+N.I."><ContentsNumber>13</ContentsNumber><ContentsTitle Generated="true">The number and description of packages, including the marks and...</ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-14" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/14" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/14" RestrictExtent="E+W+S+N.I."><ContentsNumber>14</ContentsNumber><ContentsTitle Generated="true">The name of the person providing the guarantee for the...</ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-15" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/15" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/15" RestrictExtent="E+W+S+N.I."><ContentsNumber>15</ContentsNumber><ContentsTitle Generated="true">The quantity of each item and the total quantity in...</ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-16" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/16" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/16" RestrictExtent="E+W+S+N.I."><ContentsNumber>16</ContentsNumber><ContentsTitle Generated="true">The name and address of the transporter. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-17" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/17" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/17" RestrictExtent="E+W+S+N.I."><ContentsNumber>17</ContentsNumber><ContentsTitle Generated="true">The registration numbers of the means of transport. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-18" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/18" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/18" RestrictExtent="E+W+S+N.I."><ContentsNumber>18</ContentsNumber><ContentsTitle Generated="true">The identifying numbers and type of any seals used. </ContentsTitle></ContentsItem><ContentsItem ContentRef="schedule-paragraph-19" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/schedule/paragraph/19" DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/schedule/paragraph/19" RestrictExtent="E+W+S+N.I."><ContentsNumber>19</ContentsNumber><ContentsTitle Generated="true">The name, address, and VAT number (if registered) of the...</ContentsTitle></ContentsItem></ContentsSchedule>
</ContentsSchedules>

</Contents><Secondary><SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2021/1282/introduction" IdURI="http://www.legislation.gov.uk/id/uksi/2021/1282/introduction" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-12-09">
<Correction>
<Para><Text>This Statutory Instrument has been made partly in consequence of a defect in <Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1559" id="c00001" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1559">S.I. 2020/1559</Citation> and is being issued free of charge to all known recipients of that Statutory Instrument.</Text></Para>
</Correction>
<Number>2021 No. 1282</Number>
<SubjectInformation>
<Subject>
<Title>Exiting The European Union</Title>
</Subject>
<Subject>
<Title>Excise</Title>
</Subject>
</SubjectInformation>
<Title>The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021</Title>
<MadeDate>
<Text>Made</Text>
<DateText>17th November 2021</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>18th November 2021</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>9th December 2021</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>The Treasury, in exercise of the powers conferred by section 5(2) of the Taxation (Post-transition Period) Act 2020<FootnoteRef Ref="f00001"/>, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1)(d), (2)(fa) and (fc), (3) and (5A) of the Customs and Excise Management Act 1979<FootnoteRef Ref="f00002"/>, section 77(1)(e) of the Alcoholic Liquor Duties Act 1979<FootnoteRef Ref="f00003"/>, and sections 45(1) and (2) and 48(10) of the Taxation (Cross-border Trade) Act 2018<FootnoteRef Ref="f00004"/> make the following Regulations.</Text></Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims></Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="c00006" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="0026">2020 c. 26</Citation>.</Text></Para>
</FootnoteText>
</Footnote><Footnote id="f00002">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00007" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0002">1979 c. 2</Citation>; section 1(1) defines “<Term id="term-the-commissioners">the Commissioners</Term>” (the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c00008" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="0011">2005 (c. 11)</Citation> (“the CRCA”), Schedule 4, paragraph 22(b)); section 93(1) was substituted, section 93(2)(fa) and (fc) and (5A) were inserted, and section 93(1) was amended, by the Finance (No. 2) Act <Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c00009" Class="UnitedKingdomPublicGeneralAct" Year="1992" Number="0048">1992 (c. 48)</Citation>, Schedule 2, paragraph 2.</Text></Para>
</FootnoteText>
</Footnote><Footnote id="f00003">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00010" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0004">1979 c. 4</Citation>; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (as amended by the CRCA); section 77(1)(e) was amended by the Finance Act <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00011" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="0004">1995 (c. 4)</Citation>, Schedule 2, paragraph 5.</Text></Para>
</FootnoteText>
</Footnote><Footnote id="f00004">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="c00012" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="0022">2018 c. 22</Citation>.</Text></Para>
</FootnoteText>
</Footnote></Footnotes></Legislation>