The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations, SI 2023/64, concern the movement of excise goods, and ensure that practice in Northern Ireland continues to align with the latest changes to EU law.
The regulations reflect the following changes to EU law, and come into force on 13 February 2023:
two new categories of excise trader approved to move duty-paid goods between member states for commercial purposes are created – ‘certified consignees’ and ‘certified consignors’. From 13 February 2023 businesses wishing to move duty-paid excise goods between NI and EU member states must be registered with, and approved by, HMRC as a certified consignee or a certified consignor;
movements of duty-paid excise goods between NI and the EU will be monitored electronically on the excise movement and control system (EMCS) rather than the existing paper system - transitional arrangements will apply until the UK has implemented the necessary IT systems;
a new ‘common partial loss threshold’ will be introduced to set the amount of a partial loss that can occur during a movement of excise goods without duty needing to be paid;
a new exemption from excise duty and VAT is introduced for the armed forces of an EU member state stationed in NI taking part in an EU defence effort under the EU’s common security and defence policy; and
various administrative changes are made to improve the handling of excise goods at import and export.
The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations, SI 2023/64, concern the movement of excise goods, and ensure that practice in Northern Ireland continues to align with the latest changes to EU law.
The regulations reflect the following changes to EU law, and come into force on 13 February 2023:
two new categories of excise trader approved to move duty-paid goods between member states for commercial purposes are created – ‘certified consignees’ and ‘certified consignors’. From 13 February 2023 businesses wishing to move duty-paid excise goods between NI and EU member states must be registered with, and approved by, HMRC as a certified consignee or a certified consignor;
movements of duty-paid excise goods between NI and the EU will be monitored electronically on the excise movement and control system (EMCS) rather than the existing paper system - transitional arrangements will apply until the UK has implemented the necessary IT systems;
a new ‘common partial loss threshold’ will be introduced to set the amount of a partial loss that can occur during a movement of excise goods without duty needing to be paid;
a new exemption from excise duty and VAT is introduced for the armed forces of an EU member state stationed in NI taking part in an EU defence effort under the EU’s common security and defence policy; and
various administrative changes are made to improve the handling of excise goods at import and export.
