Policy paper
Changes to the excise duties (Northern Ireland) regulations
This tax information and impact note is about changes to the movements of excise duty paid goods from 13 February 2023.
Documents
Details
This measure makes amendments to the rules that apply in Northern Ireland for the holding and movement of excise goods and certain exemptions.
The amendments implement changes made in EU legislation to ensure domestic legislation applying in Northern Ireland stays aligned with the EU, as required under the Northern Ireland Protocol to the Withdrawal Agreement. The changes reform some administrative requirements for the movement of excise goods between Northern Ireland and the EU.
This measure is effective from 13 February 2023.