{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-8",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "In regulation 6—\n(a) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;\n(b) insert “in Northern Ireland” in the following places—\n(i) in paragraph (1)(a) after “duty suspension arrangement”;\n(ii) in paragraph (1)(b) after “duty suspension arrangement”;\n(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) in paragraph (1)(c), for “are produced” substitute “are produced or processed in Northern Ireland”;\n(d) for paragraph (1)(d) substitute—\n“(d) are charged with duty at—\n(i) importation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; or\n(ii) irregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation.”;\n(e) for paragraphs (2) and (3) substitute—\n“(2) In paragraph (1)(d)—\n“importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation;\n“irregular entry” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8(b)(iii)(iv) omitted (13.2.2023) by virtue of 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. 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 8(c)-(e) substituted for reg. 8(c) (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. 4(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 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/8",
    "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."
}