# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 38


In regulation 42—
(a) in paragraphs (1) and (3) insert “EU” before “computerised system”;
(aa) in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;
(b) in paragraph (4)—
(i) in subparagraph (b) for “another” substitute “an EU”;
(ii) in subparagraph (c) after “the EU” insert “or Northern Ireland”;
(iia) omit the “or” after subparagraph (c);
(iii) in subparagraph (d) for “another” substitute “an EU”;
(iv) 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.”;
(c) in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;
(d) omit paragraph (6).

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/38 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.