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


After regulation 42 insert—
“Verification of electronic administrative documents and export declarations
42A. (1) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v), a declarant must, when making an export declaration in Northern Ireland in relation to those goods, provide the Commissioners with the unique administrative reference code that has been assigned to those goods.
(2) The unique administrative reference code referred to in paragraph (1) must be provided in such manner as the Commissioners may specify in a notice published by them.
(3) The Commissioners must verify, before the release for export of the goods, whether the data in the electronic administrative document relating to those goods corresponds to the data contained in the export declaration.
(4) Where there are any inconsistencies between the electronic administrative document and the export declaration, the Commissioners must notify the competent authorities in the EU Member State of dispatch of that fact using the EU computerised system.
(5) Subject to paragraph (6), in cases where excise goods will not be exported from Northern Ireland to a destination outside of the territory of the EU, the Commissioners must, using the EU computerised system, notify the competent authorities in the EU Member State of dispatch as soon as the Commissioners become aware of that fact.
(6) The requirement to use the EU computerised system only applies to notifications required to be made on or after 14th February 2024.
(7) Where the Commissioners receive notification from an EU Member State that excise goods dispatched from Northern Ireland will not be exported from that State to a destination outside of the territory of the EU, the Commissioners must notify the consignor that dispatched those goods without delay.
(8) The consignor must, on receipt of the notification referred to in paragraph (7), cancel the electronic administrative document as provided for in regulation 42(1) or change the destination of the goods as provided for in regulation 42(3), as appropriate.
(9) If the Commissioners receive a fallback notification they must send it to the consignor or keep it available for the consignor.
(10) In this regulation and regulation 48, “fallback notification” means a document containing the same data as required in relation to a notification under paragraph (5) which certifies that the goods will not be exported from Northern Ireland to a destination outside of the territory of the EU”.

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