Regulation 11 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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.”.”.