{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-56A",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-56A.json",
  "legislation": "uksi/2010/593",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "path": "regulation/56A",
  "kind": "regulation",
  "number": "56A",
  "heading": "Northern Ireland – special provisions",
  "text": "(1) Except where paragraph (1A) applies, Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—\n(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;\n(b) the movement ends in a tax warehouse in Northern Ireland.\n(1A) This paragraph applies where the movement is of vaping products.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/593/regulation/56A",
    "retrieved_at": "2026-10-29T02:49:56.953206+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."
}