The Excise Goods (Sales on Board Ships and Aircraft) (Amendment) Regulations 2010
| Year | 2010 |
2010 No. 592
Excise
The Excise Goods (Sales on Board Ships and Aircraft) (Amendment) Regulations 2010
Made 3rd March 2010
Laid before Parliament 5th March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 100G(1),100H(1)(b), (c), (d), (g), (j), (k) and (2) and 118A of the Customs and Excise Management Act 19791and section 1 of the Finance (No.2) Act 19922:
Citation, commencement and transitional
1.—(1) These Regulation may be cited as the Excise Goods (Sales on Board Ships and Aircraft) (Amendment) Regulations 2010 and come into force on 1st April 2010.
(2) These Regulations do not apply in the case of any ship or aircraft that is, at the time these Regulations come into force, making a voyage or flight that was scheduled to depart before they came into force.
Amendment
2. Amend the Excise Goods (Sales on Board Ships and Aircraft) Regulations 19993as follows.
3.—(1) In paragraph (1) of regulation 2 (interpretation)—
(a)
(a) for the definition of “appropriate document” substitute—
““appropriate document” means the simplified accompanying document for the intra-Community movement of products which have been released for consumption in the member State of dispatch specified in Commission Regulation (EEC) No. 3649/92;”;
(b)
(b) after the definition of “appropriate document” insert —
““closed shop procedure” means a procedure whereby merchandise on board a ship or aircraft is not sold, or held out for sale, at any time during a relevant period;” and
(c)
(c) after the definition of “registered mobile operator” insert—
““relevant period” means a period of time starting—
(i) in the case of merchandise brought by sea, at the time of importation prescribed by section 5(2)(a) of the Act;
(ii) in the case of merchandise brought by air, at the time the aircraft enters the airspace above the United Kingdom (or, if earlier, the time the aircraft enters the airspace above the territorial sea of the United Kingdom),
and ending at the time when the ship leaves the territorial sea of the United Kingdom or the aircraft leaves the United Kingdom (or, if later, the time when the aircraft leaves the airspace above the territorial sea of the United Kingdom);”.
4. In regulation 13 (application of Part IV), after paragraph (3) insert—
“4 Paragraph (2) does not apply to any merchandise that is subject to the closed shop procedure.”.
5. In regulation 18 (excise duty points–merchandise)—
(a) in paragraph (2), for “paragraph (5)” substitute “paragraphs (5) to (9)”;
(b) after paragraph (5) insert —
“6 Paragraph (2) shall not apply so as to prescribe an excise duty point for merchandise that is subject to the closed shop procedure.
7 If merchandise that is subject to the closed shop procedure is sold, or held out for sale, during a relevant period, the excise duty point for the merchandise shall be the time when that merchandise is sold or held out for sale.
8 If, during a relevant period, there is found to be a deficiency in the stock of merchandise that was on board the ship or aircraft at the start of the relevant period, the excise duty point for the merchandise that is missing shall be the time when the deficiency is discovered.
9 Paragraph (8) shall not apply if it is shown to the satisfaction of the Commissioners that there is a legitimate reason for the deficiency.”.
6. For regulation 21 (accounting for duty) substitute—
“21.—(1) A registered mobile operator must each month make a return to the Commissioners on a form provided by them for the purpose or approved by them.
(2) The registered mobile operator must declare in the return the duty due in the month to which the return relates.
(3) The duty due is the duty the registered mobile operator is liable to pay in accordance with these Regulations.
(4) The return must be made and, subject to paragraph (6) and any duty deferment arrangements, the duty due must be paid no later than the end of the fourth day immediately following the end of the month to which it relates.
(5) But if one of those days is not a business day the return and, subject to paragraph (6) and any duty deferment arrangements, payment of the duty due must be made no later than the end of the third consecutive business day following the end of the month to which it relates.
(6) The amount of duty which a registered mobile operator is required to pay in accordance with this regulation is the amount (if any) that remains after the registered mobile operator has set-off the amount of any drawback to which the registered mobile operator is entitled in accordance with regulation 12A of the Excise Goods (Drawback) Regulations 19954.
(7) In this regulation “business day” means any day except—
(a)
(a) Saturday, Sunday, Good Friday or Christmas Day5;
(b)
(b) a bank holiday6under the Banking and Financial Dealings Act 19717;
(c)
(c) a day appointed by Royal proclamation as a public fast or thanksgiving day8;
(d)
(d) a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day9.”.
7. In paragraph (3) of regulation 22 (drawback) in regulation 12A that is treated as inserted after regulation 12 of the Excise Goods (Drawback) Regulations 1995—
(a) in paragraphs (1) and (2) omit “REDS”;
(b) for paragraph (4) substitute—
“4 In this regulation “return” means the return a registered mobile operator is required to make in accordance with regulation 21 of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999.”.
8. After Part VI (excise duty points and payment and drawback of excise duty) insert—
“PART 6A
CLOSED SHOP PROCEDURE
Application of Part 6A
22A. This Part applies to merchandise imported by a registered mobile operator on board any ship or aircraft that...
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