Regulation 22A I1F1

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.”.