{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-47",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-47.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/47",
  "kind": "regulation",
  "number": "47",
  "heading": null,
  "text": "In regulation 50—\n(a) in the heading insert “EU” before “computerised system”;\n(b) for paragraph (1) substitute—\n“(1) This regulation and regulation 51 apply when the EU computerised system is unavailable.”;\n(c) in paragraph (2)—\n(i) for “the United Kingdom” substitute “Northern Ireland”;\n(ii) for “another” substitute “an EU”;\n(d) in paragraph (4) insert “EU” before “computerised system”;\n(e) after paragraph (8) insert—\n“(9) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—\n(a) the consignor must provide a copy of the fallback accompanying document to the declarant; and\n(b) the declarant must provide to the competent authorities of the Member State of export—\n(i) a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or\n(ii) the unique identifier of the fallback accompanying document.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 47(b) substituted (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. 29(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 47(e) 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. 29(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 47 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/47",
    "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."
}