{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-38",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": null,
  "text": "In regulation 42—\n(a) in paragraphs (1) and (3) insert “EU” before “computerised system”;\n(aa) in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;\n(b) in paragraph (4)—\n(i) in subparagraph (b) for “another” substitute “an EU”;\n(ii) in subparagraph (c) after “the EU” insert “or Northern Ireland”;\n(iia) omit the “or” after subparagraph (c);\n(iii) in subparagraph (d) for “another” substitute “an EU”;\n(iv) after subparagraph (d) insert—\n“or\n(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.”;\n(c) in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;\n(d) omit paragraph (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 38 in force at 31.12.2020 on IP completion day, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/38",
    "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."
}