Regulation 6 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

in paragraph (b) for “paragraphs (6) and (7)” substitute “paragraph (6)”;

after paragraph (b) insert—

“(ba)

for paragraph (7) substitute—

“(7)

In a case where—

(a)

an export declaration in respect of excise goods is lodged, in accordance with Article 263 of the Union Customs Code Regulation^f1, at the competent customs office in an EU Member State, as determined by Article 221(2) of Implementing Regulation (EU) 2015/2447, and

(b)

the goods are dispatched to—

(i)

a place from where they will leave the territory of the EU or Northern Ireland, or

(ii)

the customs office of exit^f2, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure^f3, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446^f4,

the Commissioners must send the electronic administrative document to the competent authorities of the EU Member State where the export declaration was lodged.”;”.