Regulation 80D Transitional provision in relation to import of excise goods released for consumption and moved after 13th February 2023F1

(1)

For the purpose of regulations 63M of the Northern Ireland Regulations, the EU computerised system is to be treated as—

(a)

continuously unavailable until midnight at the end of 31st December 2023, or such other date as the Commissioners may specify in a notice published by them, and

(b)

restored on 1st January 2024, or such other date as the Commissioners may specify in a notice published by them.

(2)

The requirement in regulation 63M(3) of the Northern Ireland Regulations does not apply if the receipt of excise goods has already been registered on the EU computerised system by the competent authorities in the EU Member State of dispatch.

Annotations

Textual amendments

F1: Regs. 80A-80E 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. 39