# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 3

Extent: E+W+S+N.I.

(1) Revenue traders in Northern Ireland who immediately before IP completion day were approved and registered as—
(a) UK registered consignees pursuant to Part 3 of the Northern Ireland Regulations;
(b) UK registered consignors pursuant to Part 4 of the Northern Ireland Regulations;
(c) registered commercial importers pursuant to Part 11 of the Northern Ireland Regulations;
(d) tax representatives pursuant to Part 12 of the Northern Ireland Regulations
shall respectively be treated as NI registered consignees, NI registered consignors, NI registered commercial importers and NI tax representatives for the purposes of regulation 2.
(2) “NI registered consignee”, “NI registered consignor”, “NI registered commercial importer” and “NI tax representative” have the meanings provided for in regulation 3(1) of the Northern Ireland Regulations as modified by these Regulations.
(3) “Revenue trader” has the meaning given in section 1 of the Customs and Excise Management Act 1979.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.