{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-7",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-7.json",
  "legislation": "uksi/2022/265",
  "legislation_title": "The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "text": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply with the modifications set out in this Part to excise goods—\n(a) in respect of which a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018);\n(b) in respect of which the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is being treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018 (notification of importation);\n(c) that were in Northern Ireland immediately before they were removed to Great Britain.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 7(c) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 4(2) (with reg. 1(3))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2010/593; relevant amending instruments are S.I. 2011/2225, 2019/13 and 2019/474."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 3(3)(a) of, and paragraph 13 of Schedule 2 to, the TCTA and S.I. 2018/1249 for the meanings of a declaration for the free-circulation procedure or an authorised use procedure."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2018/1248; relevant amending instruments are S.I. 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/1234 and 2021/1347."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Regulation 4(3B) was inserted by S.I. 2019/326 and amended by S.I. 2019/1346 and 2020/1234."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/265/regulation/7",
    "retrieved_at": "2026-10-28T22:02:57.411674+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}