Citation and commencement

1. These Regulations may be cited as the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 and come into force on IP completion day.

Savings and modifications to the Travellers’ Allowances Order 1994

2.The Travellers’ Allowances Order 1994(2) as it had effect immediately before IP completion day (“the 1994 Order”) applies in respect of persons entering Northern Ireland subject to the modifications in regulations 4 to 6.

3. The 1994 Order is modified as follows.

4. In article 2—

(a)in paragraphs (1) and (2)(a) for “the United Kingdom” substitute “Northern Ireland”;

(b)in paragraph (2)(c)(ii) after “definition” insert “in the first indent of Article 3(2)” and at the end omit (“see both indents of Article 3(2) of that Directive)”;

(c)in paragraph (2)(c)(iv) for “.” substitute “; and”;

(d)after paragraph (2)(c)(iv) insert–

“(v)Northern Ireland is not a third country for the purposes of this Order.”.

5. In article 3 after “are not imported” insert “into Northern Ireland”.

6.In the Schedule—

(a)before the table, insert—

“1.Paragraphs 2 and 3 apply for the purposes of this Schedule.

2.Wine is still if it is not sparkling.

3.—(1)Wine that is for the time being in a closed container is sparkling if—

(a)due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b)regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2)Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).”;

(b)in the table, in the second column of the entry for “tobacco products”, after “250 grams of smoking tobacco” insert “or 200 sticks of tobacco for heating”.

Savings and modifications to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999

7.The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999(3) as they had effect immediately before IP completion day (“the 1999 Regulations”) shall apply in relation to excise goods intended for sale by retail to persons carried in a ship or aircraft on journeys between Northern Ireland and an EU member state and to persons concerned in the shipping or import of such goods, subject to the savings and modifications in regulations 10 to 18.

8. A person who was a registered mobile operator or a fiscal representative pursuant to the 1999 Regulations immediately before IP completion day shall be treated as such for the purposes of regulation 7.

9. The 1999 Regulations are modified as follows.

10. In regulation 2(1) (interpretation) in the definition of “relevant period”—

(a)in paragraph (i) for “of importation prescribed by section 5(2)(a) of the Act” substitute “when the ship carrying the merchandise comes within the limits of a port in Northern Ireland”;

(b)in paragraph (ii)—

(i)for “above the United Kingdom” substitute “above Northern Ireland”;

(ii)for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.

11. In the heading to Part 4, for “the United Kingdom” substitute “Northern Ireland”.

12. In regulation 13(2) (application of Part 4) for “another” substitute “an EU”.

13. In regulation 15 (stocktaking – exported merchandise) in paragraphs (2) and (3) for each occurrence of “the member State” substitute “the EU member state”.

14. In the heading to Part 5, for “the United Kingdom” substitute “Northern Ireland”.

15. In regulation 17 (stocktaking-exported merchandise)—

(a)in paragraph (2) for “of importation prescribed by section 5(2)(a) of the Act” substitute “when the ship carrying the merchandise comes within the limits of a port in Northern Ireland”;

(b)in paragraph (3)—

(i)for “above the United Kingdom” substitute “above Northern Ireland”;

(ii)for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.

16. In regulation 18 (excise duty points-merchandise)—

(a)in paragraph (1)—

(i)for “another” substitute “an EU”;

(ii)for “the United Kingdom” substitute “Northern Ireland”;

(b)in paragraph (2)—

(i)in subparagraph (a) for “of importation prescribed by section 5(2)(a) of the Act” substitute “when the ship carrying the merchandise comes within the limits of a port in Northern Ireland”;

(ii)in subparagraph (b) for “above the United Kingdom” substitute “above Northern Ireland”;

(iii)in subparagraph (b) for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.

17. In regulation 19(1) (excise duty points-stores)—

(a)in subparagraph (a) for “another” substitute “an EU”;

(b)in subparagraph (b) for “of importation prescribed by section 5(2)(a) of the Act” substitute “when the ship carrying the merchandise comes within the limits of a port in Northern Ireland”;

(c)in sub-paragraph (c) —

(i)for “above the United Kingdom” substitute “above Northern Ireland”;

(ii)for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.

18. In regulation 22D(1)(4) (unshipping of merchandise) for “the United Kingdom” substitute “Northern Ireland”.