# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024, Regulation 3: Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020


In regulation 5—
(a) after paragraph (d) insert—
“(dza) after the definition of “distance selling arrangement” insert—
““draft electronic administrative document” means the document referred to in Article 20(2) of the Directive;”;”;
(b) for paragraph (db) substitute—
“(db) for the definition of “electronic administrative document” substitute—
““electronic administrative document” means the document referred to in Article 20(1) of the Directive;”;”;
(c) for paragraph (m) substitute—
“(m) for the definition of “report of export” substitute—
““report of export” means a report made using the EU computerised system certifying that excise goods have left the territory of the EU or Northern Ireland, which is completed by—
(a) where the export declaration is lodged in Northern Ireland, the Commissioners, or
(b) where the export declaration is lodged in an EU Member State, the competent authorities of that Member State;”;”.

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Source: https://www.legislation.gov.uk/uksi/2024/941/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-amendment-regulations-2024/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.