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