Notice made under regulation 94 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 which has the force of law
Published 9 June 2023
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The following text has the force of law under regulation 94 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
Where excise goods have been transported from Great Britain (England, Scotland and Wales) or the Isle of Man to Northern Ireland for non-commercial purposes and the Commissioners have offset the excise duty due against excise duty previously paid under Regulation 93 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (NIMMA) they may remit any additional excise duty that remains payable on entry of the goods to Northern Ireland in the following circumstances and subject to the following conditions:
- a private individual sending excise goods by post or parcel from Great Britain to another private individual for the recipient’s personal use
- the person liable to pay the additional excise duty shall be deemed to have applied for the duty to be remitted by virtue of sending the goods from Great Britain to Northern Ireland — in the event that the person liable does not want their application to be deemed, they should contact HMRC
In respect of passengers wanting to remit any additional excise duty under regulation 94(1)(a) of NIMMA, they shall be deemed to have applied for the duty to be remitted by virtue of transporting the goods from Great Britain or the Isle of Man to Northern Ireland in their personal luggage. In the event that the person liable does not want their application to be deemed, they should contact HMRC.