HMRC have issued a tax information and impact note about changes to the movements of excise duty paid goods from 13 February 2023 brought in by SI 2023/64, The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023.
The amendments implement changes made in EU legislation to ensure domestic legislation applying in Northern Ireland stays aligned with the EU, as required under the Northern Ireland Protocol to the Withdrawal Agreement. The changes reform some administrative requirements for the movement of excise goods between Northern Ireland and the EU.
This measure is effective from 13 February 2023.
https://www.gov.uk/government/publications/changes-to-the-excise-duties-northern-ireland-regulations
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