Regulation 32 I1

In regulation 35—

(a)

for each occurrence of “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (a)(iii) insert “Northern Ireland or” before “the EU”;

(c)

in paragraph (a)(iv)—

(i)

for “from the United Kingdom to another” substitute “from Northern Ireland to an EU”;

(ii)

for “from another” substitute “from an EU”;

(iii)

for “to the United Kingdom” substitute “Northern Ireland”;

F1(ca)

after paragraph (a)(iv) insert—

“(v)
a customs office of exit, 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, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446, in relation to those goods;”;

(d)

in paragraph (b) for “another” substitute “an EU”;

(e)

in paragraph (c) for both occurrences of “UK” substitute “F2NI”.

Annotations

Textual amendments

F1: Reg. 32(ca) inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 16(a)
F2: Word in reg. 32(e) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 16(b)

Commencement

I1: Reg. 32 in force at 31.12.2020 on IP completion day, see reg. 1(1)