# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 49


In regulation 51—
(a) for paragraph (1) substitute—
“(1) If a consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 42, but the EU computerised system is unavailable, the consignor must notify the Commissioners of the new destination.”;
(b) in paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs;
(c) for paragraph (5) substitute—
“(5) Where paragraph (1) or (3) applies, the consignor must comply with the EU requirements.”;
(d) omit paragraphs (6) and (7).

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/49 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.