# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 91: Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

Extent: E+W+S+N.I.

After regulation 22 insert—
“22A. After regulation 56 insert—
“Northern Ireland – special provisions
56A. (1) Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—
(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;
(b) the movement ends in a tax warehouse in Northern Ireland.
(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.”.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/91 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.