Regulation 10 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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^f1 that complies with the EU requirements, or a fallback notification^f2, 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.”.”.