{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-3A",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-3A.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "regulation/3A",
  "kind": "regulation",
  "number": "3A",
  "heading": "Application – Northern Ireland",
  "text": "These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3A inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(1AB) (as inserted by S.I. 2020/1559, regs. 1(2), 96(2)); S.I. 2020/1640, reg. 2, Sch.; and that same provision treated as inserted (N.I.) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/regulation/3A",
    "retrieved_at": "2026-10-29T13:10:57.654352+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."
}