# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 56A: Northern Ireland – special provisions


(1) Except where paragraph (1A) applies, 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.
(1A) This paragraph applies where the movement is of vaping products.
(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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/56A (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-56A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.