Regulation 6 Amendment of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022I1

In the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022^f1, in regulation 9 (movements of excise goods under duty suspension arrangements), in paragraph (1), for sub-paragraph (c) substitute—

“(c)

regard paragraph (7) as substituted by—

“(7)

The consignor of the excise goods must provide the person accompanying the goods during the course of the movement or, where there is no person accompanying the goods, the transporter or carrier with—

(a)

the unique administrative reference code, or

(b)

if paragraph (10) applies, a master reference number issued by the Commissioners in respect of the goods further to the customs declaration referred to in that paragraph.”.”.