Regulation 9 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

For regulation 44 substitute—

“44.

For regulation 47 substitute—

“47.

(1)

This regulation applies where—

(a)

an export declaration is lodged in an EU Member State in relation to excise goods, and

(b)

the 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.

(2)

When the Commissioners receive a report of export relating to the goods, they must send it to the consignor of the goods using the EU computerised system.”.”.