# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 94: Remittance of excise duty

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

(1) This Regulation applies where excise goods have been transported from Great Britain or the Isle of Man to Northern Ireland for non-commercial purposes—
(a) by a person (P) in P’s personal luggage; or
(b) in any other such circumstances as may be specified by the Commissioners in a public notice.
(2) Where, under regulation 93, the Commissioners have offset duty that has previously been paid against the excise duty due, they may remit any such excise duty that remains payable, upon application by a person who is liable to pay that duty.
(3) For the purposes of paragraph (2) the Commissioners may require a person applying for remittance of excise duty to comply with such conditions and provide such evidence as the Commissioners may specify in a public notice.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/94 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.