{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-36",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-36.json",
  "legislation": "uksi/2020/1559",
  "legislation_title": "The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": null,
  "text": "For regulation 40 substitute—\n“40. (1) Subject to paragraphs (2) and (3) , this Part applies to the movement of excise goods dispatched to an EU Member State—\n(a) from a tax warehouse in Northern Ireland; or\n(b) by a NI registered consignor,\nunder duty suspension arrangements.\n(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.\n(3) 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. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 36 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. 19"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 36 substituted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 5(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 36 inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 5(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/36",
    "retrieved_at": "2026-10-28T22:20:01.917845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}