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

40.  In regulation 97(2)(1)—

(a) for paragraph (i) of sub-paragraph (za) substitute—

“(i) in paragraph (1)—

(aa) in the definition of “external territory”, for “another member State” substitute “a member State”;

(bb) in the definition of “irregular stamper”, for “unregistered commercial importer” substitute “temporary certified consignee”;

(cc) omit the definition of “registered commercial importer”;

(dd) omit the definition of “UK registered consignee”;

(ee) omit the definition of “unregistered commercial importer”;

(ff) at the appropriate places insert the following definitions—

““NI certified consignee” has the meaning given by regulation 33A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010(2);

“NI registered consignee” has the meaning given by regulation 22 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

““temporary certified consignee” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;”;

(b) for sub-paragraph (aa) substitute—

“(aa) in regulation 5—

(i) in paragraph (3), for “UK registered consignee” substitute “NI registered consignee;

(ii) in paragraph (4), for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(ab) in the following regulations, for “unregistered commercial importer” substitute “temporary certified consignee”—

(i) regulation 6(3);

(ii) regulation 15(2), in each place;

(iii) regulation 15(3) and (5);

(iv) regulation 20(1);

(ac) in regulations 9(2)(e) for “UK registered consignee” substitute “NI registered consignee”;”;

(c) for paragraph (b) substitute—

“(b) in regulation 10(4)—

(i) before “the European Union” insert “the United Kingdom or”;

(ii) for “UK registered consignee” substitute “NI registered consignee”;

(iii) for “registered commercial importer” substitute “NI certified consignee”;

(ba) in regulation 14—

(i) in paragraph (7)—

(aa) for “an unregistered commercial importer” substitute “a temporary certified consignee”;

(bb) for “regulation 69(1)(a)(i)” substitute “regulation 33G(a)(i)(3)”;

(ii) in paragraph (8), for “unregistered commercial importer’s” substitute “temporary certified consignee’s”;

(bb) in regulations 16(3) and 19(1)(c), for “an unregistered commercial importer” substitute “a temporary certified consignee;”.

(1)

Regulations 97(1) of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) applies the Duty Stamps Regulation 2006 (S.I. 2006/202) (“the Duty Stamps Regulations”) as they had effect immediately before IP completion day in Northern Ireland with respect to excise goods. The application of the Duty Stamps Regulations is subject to the modifications set out in regulations 97(2) of NIMMA.

(2)

Paragraph 15 of this Schedule amends NIMMA, with the effect that regulation 33A is treated as inserted into the Northern Ireland Regulations.

(3)

Paragraph 15 of this Schedule amends NIMMA, with the effect that regulation 33G is treated as inserted into the Northern Ireland Regulations.