# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 47


In regulation 50—
(a) in the heading insert “EU” before “computerised system”;
(b) for paragraph (1) substitute—
“(1) This regulation and regulation 51 apply when the EU computerised system is unavailable.”;
(c) in paragraph (2)—
(i) for “the United Kingdom” substitute “Northern Ireland”;
(ii) for “another” substitute “an EU”;
(d) in paragraph (4) insert “EU” before “computerised system”;
(e) after paragraph (8) insert—
“(9) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—
(a) the consignor must provide a copy of the fallback accompanying document to the declarant; and
(b) the declarant must provide to the competent authorities of the Member State of export—
(i) a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or
(ii) the unique identifier of the fallback accompanying document.”.

---
Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/47 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.