# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 45A


After regulation 48 insert—
“Report of export from territory of the EU or Northern Ireland – supplementary provision
48A. For the purposes of regulations 46, 47 and 48, a report of export constitutes proof that the movement of the excise goods referred to in the report has ended.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/45A (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-45A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.