{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-91",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-91.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/91",
  "kind": "regulation",
  "number": "91",
  "heading": "Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019",
  "text": "After regulation 22 insert—\n“22A. After regulation 56 insert—\n“Northern Ireland – special provisions\n56A. (1) Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—\n(a) the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;\n(b) the movement ends in a tax warehouse in Northern Ireland.\n(2) In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.”.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 91 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/91",
    "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."
}