Policy paper
The Excise Duties (Northern Ireland etc. miscellaneous modifications and amendments) (EU Exit) Regulations 2022
This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.
Documents
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