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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

S.I. 2020/1559 · Made 22 December 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 May 2025.

Exiting The European Union

Excise

Made 22nd December 2020

Laid before the House of Commons 23rd December 2020

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11)(b) and (d) of the Taxation (Cross-border Trade) Act 2018f1, make the following Regulations.

Annotations to the whole text

Footnotes

f1

2018 c.22. Section 49 of that Act defines “HMRC Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation and commencement
  2. Part 1: PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL
  3. 2Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
  4. 3Regulation 3
  5. 4Regulation 4
  6. 5Regulation 5
  7. 5ARegulation 5A
  8. 6Regulation 6
  9. 6ARegulation 6A
  10. 7Regulation 7
  11. 8Regulation 8
  12. 9Regulation 9
  13. 10Regulation 10
  14. 11Regulation 11
  15. 12Regulation 12
  16. 12ARegulation 12A
  17. 12BRegulation 12B
  18. 13Regulation 13
  19. 14Regulation 14
  20. 15Regulation 15
  21. 16Regulation 16
  22. 17Regulation 17
  23. 18Regulation 18
  24. 19Regulation 19
  25. 20Regulation 20
  26. 20ARegulation 20A
  27. 21Regulation 21
  28. 22Regulation 22
  29. 23Regulation 23
  30. 24Regulation 24
  31. 25Regulation 25
  32. 25ARegulation 25A
  33. 26Regulation 26
  34. 27Regulation 27
  35. 28Regulation 28
  36. 29Regulation 29
  37. 30Regulation 30
  38. 30ARegulation 30A
  39. 31Regulation 31
  40. 32Regulation 32
  41. 33Regulation 33
  42. 34Regulation 34
  43. 35Regulation 35
  44. 35ARegulation 35A
  45. 36Regulation 36
  46. 37Regulation 37
  47. 38Regulation 38
  48. 38ARegulation 38A
  49. 39Regulation 39
  50. 40Regulation 40
  51. 41Regulation 41
  52. 42Regulation 42
  53. 43Regulation 43
  54. 44Regulation 44
  55. 45Regulation 45
  56. 45ARegulation 45A
  57. 46Regulation 46
  58. 47Regulation 47
  59. 48Regulation 48
  60. 49Regulation 49
  61. 49ARegulation 49A
  62. 50Regulation 50
  63. 50ARegulation 50A
  64. 51Regulation 51
  65. 52Regulation 52
  66. 53Regulation 53
  67. 54Regulation 54
  68. 54ARegulation 54A
  69. 54BRegulation 54B
  70. 55Regulation 55 Repealed
  71. 56Regulation 56 Repealed
  72. 57Regulation 57 Repealed
  73. 58Regulation 58 Repealed
  74. 59Regulation 59 Repealed
  75. 60Regulation 60 Repealed
  76. 61Regulation 61 Repealed
  77. 62Regulation 62 Repealed
  78. 63Regulation 63 Repealed
  79. 64Regulation 64
  80. 65Regulation 65
  81. 66Regulation 66
  82. 67Regulation 67
  83. 68Regulation 68
  84. 68ARegulation 68A
  85. 69Regulation 69
  86. 69ARegulation 69A
  87. 70Regulation 70
  88. 71Regulation 71
  89. 72Regulation 72
  90. 73Regulation 73
  91. 74Regulation 74
  92. 75Regulation 75
  93. 76Regulation 76
  94. 77Regulation 77
  95. 77ARegulation 77A
  96. 78Regulation 78
  97. 79Regulation 79
  98. 80Regulation 80
  99. 80ASaving provision in relation to excise goods released for consumption and dispatched before 13th February 2023
  100. 80BTransitional provision in relation to the export of excise goods released for consumption and moved after 13th February 2023
  101. 80CTransitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023
  102. 80DTransitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023
  103. 80ESpecified dates for the purposes of the transitional provisions
  104. 81Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  105. 82Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  106. 83Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  107. 84Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  108. 85Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  109. 86Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  110. 87Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  111. 88Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  112. 89Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  113. 90Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  114. 91Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  115. 92Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
  116. Part 2: Miscellaneous Provisions and Amendments
  117. 93Offset against excise duty resulting from movement of excise goods to Northern Ireland
  118. 94Remittance of excise duty
  119. 95Amendments to the Duty Stamps Regulations 2006 Repealed
  120. 96Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019
  121. Part 3: Savings and Modifications
  122. 97The Duty Stamps Regulations 2006 Repealed
  123. 98The Tobacco Products Regulations 2001
  124. 99The Excise Goods (Drawback) Regulations 1995
  125. 100Miscellaneous savings
  126. Signature
  127. Explanatory note