HMAG152701 | Excise duty points: excise goods lawfully imported into Northern Ireland but an excise duty-suspended movement is not started by a registered consignor in Northern Ireland

The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (as amended) in force immediately before 11pm on 31 December 2020 as modified and applied in relation to excise goods in Northern Ireland by Part 1 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (as amended) (commonly known as NI HMDP)).

This section applies when excise goods have been imported into Northern Ireland and have been correctly declared to free circulation and excise duty-suspension in accordance with customs legislation. However, the excise goods are subsequently moved from the place of importation without a registered consignor in Northern Ireland starting the excise duty-suspended movement on EMCS. This is treated as a regular importation for customs purposes but for excise duty purposes, the goods have been released for consumption because there has been a breach of the excise duty-suspension requirements. An excise duty point therefore arises under regulation 6(1)(d)(i).

Excise duty point

Where there is a release for consumption under regulation 6(1)(d)(i) an excise duty point arises under regulation 5. The excise duty point is the time the goods are charged with duty at importation.

Person/s liable to pay the duty

The person/s liable to pay the duty when there is a release for consumption under regulation 6(1)(d)(i) following a regular importation are shown in regulation 12(1).

In the case of a regular importation, the person liable to pay the duty is the person who declares the excise goods or on whose behalf they are declared upon importation. This will normally be the import agent or the person instructing the agent to act on their behalf.

There is no joint and several provision associated with regulation 12(1).