Regulation 56A Northern Ireland – special provisionsF1
F2Except where paragraph (1A) applies, Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—
the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;
the movement ends in a tax warehouse in Northern Ireland.
This paragraph applies where the movement is of vaping products.
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.
Annotations
Textual amendments
- F1
Reg. 56A inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 91); S.I. 2020/1640, reg. 2, Sch.
- F2
Words in reg. 56A(1) inserted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(6)(a)
- F3
Reg. 56A(1A) inserted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(6)(b)
Notes on Part 8
Modifications
- C1
Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)