Regulation 23 I1

Regulation 57 is amended as follows.

After paragraph (1) insert—

“(1A)

Where the excise goods are dispatched from Great Britain to Northern Ireland (or vice versa) in duty suspension and the goods are placed under a further duty suspension arrangement immediately upon importation into Northern Ireland or Great Britain (as the case may be) only one electronic administrative document needs to be used.”.

In paragraph (2) for “EU requirements” substitute “ requirements set out in paragraphs (2A) and (9) ”.

After paragraph (2) insert—

“(2A)

The draft electronic administrative document must be submitted no earlier than 7 days before the date indicated on that document as the date of dispatch of the excise goods concerned.”.

After regulation (8) insert—

“(9)

The draft electronic administrative document referred to in paragraph (2) and the electronic administrative document to which a unique administrative reference code has been assigned in accordance with paragraph (5) must comply with the requirements for those documents specified in the notice published by the Commissioners in accordance with regulation 56(2).”.