GovWire

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