Excise Citation and commencement 1 These Regulations may be cited as the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 and come into force on 1st October 2024. Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 2 The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 are amended as follows. 3 In regulation 5— a after paragraph (d) insert— dza after the definition of “distance selling arrangement” insert— “ draft electronic administrative document ” means the document referred to in Article 20(2) of the Directive ; ; ; b for paragraph (db) substitute— db for the definition of “electronic administrative document” substitute— “ electronic administrative document ” means the document referred to in Article 20(1) of the Directive; ; ; c for paragraph (m) substitute— m for the definition of “report of export” substitute— “ report of export ” means a report made using the EU computerised system certifying that excise goods have left the territory of the EU or Northern Ireland, which is completed by— where the export declaration is lodged in Northern Ireland, the Commissioners , or where the export declaration is lodged in an EU Member State , the competent authorities of that Member State; ; . 4 In regulation 18, before paragraph (a) insert— za in paragraph (2)(a), for “in accordance with regulation 69(1)” substitute “referred to in regulation 63C(1)(a)” ; . 5 In regulation 36, in the substituted regulation 40— a in paragraph (1), for “paragraph (2)” substitute “paragraphs (2) and (3)” ; b after paragraph (2) insert— 3 Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447 . . 6 In regulation 37— a in paragraph (b) for “paragraphs (6) and (7)” substitute “paragraph (6)” ; b after paragraph (b) insert— ba for paragraph (7) substitute— 7 In a case where— a an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation , at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447 , and b the goods are dispatched to— i a place from where they will leave the territory of the EU or Northern Ireland, or ii the customs office of exit , where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 , which is at the same time the customs office of departure for the external transit procedure , where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446 , the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged. ; . 7 In regulation 38— a after paragraph (b)(ii) insert— iia omit the “or” after subparagraph (c); ; b after paragraph (b)(iii) insert— iv after subparagraph (d) insert— or e the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 , which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446 . ; . 8 For regulation 43 substitute— 43 For regulation 46 substitute— Report of export from territory of the EU or Northern Ireland 46 1 Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods. 2 When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information. 3 When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export that complies with the EU requirements using the EU computerised system. 4 Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU. 5 The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods. 6 Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch. 7 The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch. . . 9 For regulation 44 substitute— 44 For regulation 47 substitute— 47 1 This regulation applies where— a an export declaration is lodged in an EU Member State in relation to excise goods, and b the goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU. 2 When the Commissioners receive a report of export relating to the goods, they must send it to the consignor of the goods using the EU computerised system. . . 10 For regulation 45 substitute— 45 For regulation 48 substitute— Report of export from territory of the EU or Northern Ireland when EU computerised system unavailable 48 1 Where, due to the unavailability of the EU computerised system— a a report of export in relation to excise goods cannot be completed in accordance with regulation 46(3) (report of export from territory of the EU or Northern Ireland), or b a notification in relation to excise goods cannot be given in accordance with regulation 42A(5) (verification of electronic administrative documents and export declarations), the Commissioners must comply with paragraphs (2) to (6) of this regulation. 2 When they receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, the Commissioners must carry out a verification of the data resulting from that information. 3 The Commissioners must, except in cases which they consider are duly justified, send a fallback report of export that complies with the EU requirements, or a fallback notification , to the competent authorities in the EU Member State of dispatch. 4 As soon as the EU computerised system is restored, or the draft electronic document is submitted by the consignor of the goods in respect of those excise goods, the Commissioners must complete— a a report of export that complies with the EU requirements, or b a notification in accordance with regulation 42A(5). 5 Where a report of export has been completed under paragraph (4)(a), the Commissioners must use the EU computerised system to send the report to— a the consignor of the goods, where regulation 46(5) applies to the excise goods, or b the competent authorities in the EU Member State of dispatch, where regulation 46(7) applies to the excise goods. 6 Where regulation 47 applies to the excise goods, if the Commissioners receive a fallback report of export, they must— a send a copy of that report to the consignor of the goods using the EU computerised system if requested to do so by the consignor, or b keep a copy available for the consignor of the goods. . . 11 After regulation 45 insert— 45A After regulation 48 insert— Report of export from territory of the EU or Northern Ireland – supplementary provision 48A For the purposes of regulations 46, 47 and 48, a report of export constitutes proof that the movement of the excise goods referred to in the report has ended. . . 12 For regulation 68 substitute— 68 In regulation 77— a for paragraph (1) substitute— 1 This regulation applies where— a excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement , and b a NI tax representative has been appointed by the consignor. ; b in paragraph (2), for “A tax representative” substitute “The NI tax representative” . . 13 After regulation 68 insert— 68A After regulation 77 insert— EU consignors – procedure, accounting and payment 77A 1 This regulation applies where— a excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and b a NI tax representative has not been appointed by the consignor. 2 The consignor must— a before the goods are dispatched— i inform the Commissioners of the expected dispatch in such form and manner as the Commissioners may specify in a notice published by them, ii supply to the Commissioners such further particulars about the consignment as the Commissioners may specify in a notice published by them, and iii account for and pay the excise duty payable on those goods in such manner as the Commissioners may specify in a notice published by them, or provide a guarantee satisfactory to the Commissioners securing payment of the duty; b immediately after the goods have been received— i inform the Commissioners of the arrival of the goods, and ii pay any duty that has not been paid in such manner as the Commissioners may specify in a notice published by them. . . 14 In regulation 72, after paragraph (c) insert— ca in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document” ; . 15 In regulation 80, in paragraph (c)— a in the entry for 63E(3), for “63E(3)” substitute “63E(3) and (9)” ; b in the entry for 63K, for “63K” substitute “63K(3)” . Jim Harra Myrtle Lloyd Two of the Commissioners for His Majesty’s Revenue and Customs 6th September 2024