Regulation 8 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

For regulation 43 substitute—

“43.

For regulation 46 substitute—

“Report of export from territory of the EU or Northern Ireland

46.

(1)

Subject to regulation 48, this regulation applies where an export declaration is lodged in Northern Ireland in relation to excise goods.

(2)

When the Commissioners receive information from the customs office of exit certifying that the excise goods have left the territory of the EU or Northern Ireland, they must carry out an electronic verification of that information.

(3)

When the information referred to in paragraph (2) has been verified, the Commissioners must complete a report of export^f1 that complies with the EU requirements^f2 using the EU computerised system.

(4)

Paragraph (5) applies where the excise goods have been dispatched from a place in Northern Ireland to a place from where they will leave Northern Ireland or the territory of the EU.

(5)

The Commissioners must send the report referred to in paragraph (3) to the consignor of the goods.

(6)

Paragraph (7) applies where the excise goods have been dispatched from an EU Member State of dispatch.

(7)

The Commissioners must send the report referred to in paragraph (3) to the competent authorities in the EU Member State of dispatch.”.”.