Statutory guidance

Notice made under regulation 94 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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.

• From: HM Revenue & Customs
• Published: 9 June 2023
• Last updated: 18 November 2025 — See all updates

Documents

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

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The attached document provides the text of the notice made under regulation 94 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.

This relates to the remission of additional excise duty for non-commercial goods moving from Great Britain (England, Scotland and Wales) or Isle of Man to Northern Ireland.

Published 9 June 2023

Last updated 18 November 2025 + show all updates

1. 18 November 2025

   The links to use to contact HMRC have been updated.

2. 9 June 2023

   First published.