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

39.  After regulation 80 insert—

“Saving provision in relation to excise goods released for consumption and dispatched before 13th February 2023

80A.— (1) This regulation applies to excise goods which were dispatched before 13th February 2023—

(a) from Northern Ireland to an EU Member State and, in relation to the movement of those goods, Part 10 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied, and

(b) to Northern Ireland from an EU Member State and, in relation to the movement of those goods, Part 11 of the Northern Ireland Regulations, as they had effect immediately before 13th February 2023, applied.

(2) In relation to those goods, Parts 10 and 11 of the Northern Ireland Regulations continue in effect as if regulations 54A and 54B of these Regulations had not come into force.

(3) For the purposes of paragraph (2), regulations 5 and 55 to 63 of these Regulations continue to apply as they had effect immediately before 13th February 2023.

(4) This regulation ceases to have effect on 1st January 2024.

Transitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023

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(1).

(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(2).

Transitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023

80C.— (1) This regulation applies if, on or before midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, the Commissioners receive an electronic simplified administrative document from an EU Member State.

(2) The requirement in regulation 63K(2) of the Northern Ireland Regulations will be treated as met if the Commissioners send the electronic simplified administrative document to the NI certified consignee otherwise than using the EU computerised system.

80D.— (1) For the purpose of regulations 63M 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) The requirement in regulation 63M(3) of the Northern Ireland Regulations does not apply if the receipt of excise goods has already been registered on the EU computerised system by the competent authorities in the EU Member State of dispatch.

Specified dates for the purposes of the transitional provisions

80E.— (1) A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.

(2) If a date is specified in a notice—

(a) the same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), and

(b) the day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).”.

(1)

Paragraph 1(m) of this Schedule inserts new regulation 9(v) into NIMMA with the effect that a definition of “fallback simplified accompanying document” is treated as inserted into the regulation 3(1) of the Northern Ireland Regulations. See footnote (b) on page 2 for the meaning of the Northern Ireland Regulations.

(2)

Paragraph 1(m) of this Schedule inserts new regulation 9(v) into NIMMA with the effect that a definition of “electronic simplified accompanying document” is treated as inserted into the regulation 3(1) of the Northern Ireland Regulations.