# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 32


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”;
(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 “NI”.

---
Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/32 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.