The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

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”).

Regulations 3 and 5 provide that no excise duty is payable on the removal of certain spirits, or alcohol for denaturing, to Northern Ireland from Great Britain. Regulations 4 and 6 require that such goods must be accompanied by documentation which contains the particulars set out in the Schedule to these Regulations, and which must be presented to an officer on request. Failure to comply with the requirements regarding the documentation will result in the spirits or alcohol being liable to forfeiture. A failure to produce the required documentation on request attracts a civil penalty as a result of section 93(6) of the Customs and Excise Management Act 1979 (c. 2) or section 77(3) of the Alcoholic Liquor Duties Act 1979 (c. 4).

Regulation 7 amends the 2020 Regulations to make minor terminology changes to the application of the Duty Stamps Regulations 2006 (S.I. 2006/202) in Northern Ireland with respect to excise goods and to correct a minor error.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.