# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 93: Offset against excise duty resulting from movement of excise goods to Northern Ireland

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

(1) This Regulation applies where an excise duty point occurs in Northern Ireland as a result of the removal of excise goods (“the goods”) to Northern Ireland from Great Britain or the Isle of Man.
(2) Where the Commissioners are satisfied that UK excise duty , or a corresponding duty under the law of the Isle of Man, has previously been paid in respect of the goods prior to their removal into Northern Ireland they may offset the amount of such payment against any excise duty that has become payable by reason of the occurrence of the excise duty point in paragraph (1).
(3) No repayment of excise duty in relation to the goods may be made under this regulation.
(4) For the purposes of paragraph (2) the Commissioners may require a person to comply with such conditions and provide such evidence of previous payment of UK excise duty , or a corresponding duty under the law of the Isle of Man, in respect of the goods as the Commissioners may specify in a public notice.
(5) This Regulation does not apply in relation to movements of excise goods to Northern Ireland from the Isle of Man that start before 1st April 2022.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/93 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.