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Policy paper: The Excise Duties (Northern Ireland etc. miscellaneous modifications and amendments) (EU Exit) Regulations 2022

Academy For Justice Commissioning

March 17
13:23 2022

Details

The measure makes changes to an area of the excise duty regime governing the movement of excise goods both:

  • between the island of Ireland (Ireland or Northern Ireland) and Great Britain (England, Scotland and Wales)
  • from the Isle of Man to Northern Ireland

The measure is effective from 1 April 2022, and it:

  • introduces a simplified model for persons (including businesses) moving excise goods from Great Britain or the Isle of Man to Northern Ireland
  • extends the excise duty offset mechanism to movements from the Isle of Man to Northern Ireland
  • provides for continued alignment of excise duty suspension processes with the temporary staged customs controls for movements between the island of Ireland and Great Britain
Published 17 March 2022

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