Regulation 38 I1
In regulation 42—
in paragraphs (1) and (3) insert “EU” before “computerised system”;
in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;
in paragraph (4)—
in subparagraph (b) for “another” substitute “an EU”;
in subparagraph (c) after “the EU” insert “or Northern Ireland”;
omit the “or” after subparagraph (c);
in subparagraph (d) for “another” substitute “an EU”;
after subparagraph (d) insert—
“or
(e)the 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 paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;
omit paragraph (6).
Annotations
Textual amendments
- F1
Reg. 38(aa) 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. 21(a)
- F2
Reg. 38(b)(iia) 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, 7(a)
- F3
Reg. 38(b)(iv) 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, 7(b)
- F4
Reg. 38(c)(d) 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. 21(b)
Commencement
- I1
Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)