Regulation 36 F1

For regulation 40 substitute—

“40.

(1)

Subject to F2paragraphs (2) and (3) , this Part applies to the movement of excise goods dispatched to an EU Member State—

(a)

from a tax warehouse in Northern Ireland; or

(b)

by a NI registered consignor,

under duty suspension arrangements.

(2)

Regulation 42A also applies to the movement of excise goods dispatched from Northern Ireland where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447.

(F33)

Regulations 46(7) and 48(3) apply to, and regulation 48(2) also applies to, the movement of excise goods dispatched from an EU Member State where, in relation to those goods, an export declaration is lodged in Northern Ireland in accordance with Article 221(2) of Implementing Regulation (EU) 2015/2447. ”