# The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022, Regulation 4: Simplified excise duty model

Extent: E+W+S+N.I.

(1) Where—
(a) regulation 93 (offset against excise duty resulting from movement of excise goods to Northern Ireland) of NIMMA 2020 applies;
(b) HMRC Commissioners are satisfied that excise duty, or a corresponding duty under the law of the Isle of Man, has been paid in respect of goods prior to their removal to Northern Ireland from Great Britain or the Isle of Man;
(c) the latest change in the rate of that duty occurred within the period of one calendar month ending with the date of such removal; and
(d) HMRC Commissioners are satisfied that no person liable for any amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man is, or could reasonably be expected to be—
(i) aware of the rate at which the duty described in sub-paragraph (b) was paid in respect of the goods prior to their removal to Northern Ireland from Great Britain or the Isle of Man; or
(ii) able to obtain such information,
the amount of that duty paid in respect of the goods prior to such removal is deemed to have been that which would have been payable immediately prior to the change in the rate of such duty referred to in paragraph (1)(c).
(2) Where—
(a) sub-paragraphs (a), (b) and (d) of paragraph (1) apply; and
(b) the latest change in the rate of the duty referred to in paragraph (1)(c) occurred before the period of one calendar month ending with the date of the removal of the goods to Northern Ireland from Great Britain or the Isle of Man,
the amount of that duty paid in respect of the goods prior to such removal is deemed to have been that which would have been payable immediately after the latest change in the rate of such duty.
(3) HMRC Commissioners may require a person to provide such evidence to demonstrate that paragraph (1)(d) applies as may be specified in a notice published by HMRC Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2022/265/regulation/4 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.