Regulation 77A F1

After regulation 85 insert—

“Deemed irregularity: non-compliance with registration and electronic simplified administrative document requirements

85A.

(1)

Subject to paragraph (2), where—

(a)

there is a commercial movement of excise goods from an EU Member State to Northern Ireland; and

(b)

in relation to those goods and that movement, there is non-compliance with a requirement listed in paragraph (3),

an irregularity is deemed to have occurred and regulations 84 and 85 apply accordingly.

(2)

Paragraph (1) does not apply in cases where the consignee is liable to pay the excise duty in respect of those goods under regulation 16(3)(b).

(3)

The requirements referred to in paragraph (1)(b) are—

(a)

any registration requirement under Part 4A (NI certified consignee);

(b)

a requirement for excise goods to be dispatched by a certified consignor under regulation 63B (moving excise goods after release for consumption);

(c)

any requirement under Part 9C (imports of excise goods after release for consumption);

(d)

any registration requirement under Part 12 (distance sales of excise goods from an EU Member State).”.