The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

JurisdictionUK Non-devolved
CitationSI 2019/15

2019 No. 15

Exiting The European Union

Excise

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

Made 14th January 2019

Laid before Parliament 15th January 2019

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs1make the following Regulations in exercise of the powers conferred by—

(a) section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 19792;

(b) section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 19793;

(c) section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 19794;

(d) section 5(2) and (3) of the Finance Act 19955; and

(e) section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 20186.

The Commissioners for Her Majesty’s Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint, and to make the transitional and savings provisions contained in Part 3 of these Regulations.

1 Introductory provision

PART 1

Introductory provision

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

2 Amendments to miscellaneous regulations relating to excise duties

PART 2

Amendments to miscellaneous regulations relating to excise duties

Amendment of the Excise Warehousing (Etc.) Regulations 1988
S-2 Amendment of the Excise Warehousing (Etc.) Regulations 1988

Amendment of the Excise Warehousing (Etc.) Regulations 1988

2.—(1) The Excise Warehousing (Etc.) Regulations 19887are amended as follows.

(2) In regulation 17 (removal from warehouse— documentary exceptions)—

(a)

(a) omit paragraphs (7)(e) and (ea);

(b)

(b) in paragraph (12), for the definition of “single administrative document”, substitute—

“single administrative document” means the single administrative document provided for in a public notice made by the Commissioners8under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 20189;”.

Amendment of the Spirits Regulations 1991
S-3 Amendment of the Spirits Regulations 1991

Amendment of the Spirits Regulations 1991

3.—(1) The Spirits Regulations 199110are amended as follows.

(2) In regulation 18 (ascertainment of strength of spirits), for paragraph 1(c), substitute—

“(c)

“(c) by a method set out in the Annex to Commission Regulation (EC) No 2870/2000of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to exit day.”.

Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
S-4 Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

4.—(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 199611are amended as follows.

(2) In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—

“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 197912;”.

Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999
S-5 Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999

Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999

5.—(1) The Warehousekeepers and Owners of Warehoused Goods Regulations 199913are amended as follows.

(2) Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper).

Amendment of the Excise Warehousing (Energy Products) Regulations 2004
S-6 Amendment of the Excise Warehousing (Energy Products) Regulations 2004

Amendment of the Excise Warehousing (Energy Products) Regulations 2004

6.—(1) The Excise Warehousing (Energy Products) Regulations 200414are amended as follows.

(2) In regulation 2 (interpretation), omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”.

(3) Omit regulation 3 (European Union imports).

(4) In regulation 5 (treatment of warehoused special energy products)—

(a)

(a) omit paragraph (1);

(b)

(b) in paragraph (2), omit “(other than special energy product that falls within paragraph (1) above)”;

(c)

(c) in paragraph (3), after “to which paragraph” omit “(1) or”;

(d)

(d) omit paragraph (4)(c).

Amendment of the Denatured Alcohol Regulations 2005
S-7 Amendment of the Denatured Alcohol Regulations 2005

Amendment of the Denatured Alcohol Regulations 2005

7.—(1) The Denatured Alcohol Regulations 200515are amended as follows.

(2) In regulation 4 (classes of denatured alcohol)—

(a)

(a) for paragraph (2), substitute—

S-2

“2 Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.”;

(b)

(b) for paragraph (3), substitute—

S-3

“3 Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.”;

(c)

(c) omit paragraph (4);

(d)

(d) in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;

(e)

(e) omit paragraph (7).

(3) For regulation 18, substitute—

S-18

Importing and exporting denatured alcohol

18. The Excise Goods (Holding, Movement and Duty Point) Regulations 201016shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”.

Amendment of the Duty Stamps Regulations 2006

Amendment of the Duty Stamps Regulations 2006

S-8 The Duty Stamps Regulations 2006 are amended as follows.

The Duty Stamps Regulations 2006 are amended as follows.

8. The Duty Stamps Regulations 200617are amended as follows.

S-9 In regulation 2 (interpretation)— in paragraph (1)— for the...

9. In regulation 2 (interpretation)—

(a) in paragraph (1)—

(i) for the definition of “authorized warehousekeeper”, substitute—

““authorized warehousekeeper”, subject to paragraph (4), means an authorised warehousekeeper under regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

(ii) for the definition of “external territory”, substitute—

““external territory” means a territory for whose external relations the United Kingdom is responsible;”;

(iii) in the definition of “irregular stamper”, omit “, other than a temporary registered consignee or unregistered commercial importer,”;

(iv) omit the definition of “registered commercial importer”;

(v) omit the definition of “tax representative”;

(vi) for the definition of “tax warehouse”, substitute—

““tax warehouse” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;

(vii) omit the definition of “temporary registered consignee”;

(viii) omit the definition of “third country”;

(ix) omit the definition of “UK registered consignee”;

(x) omit the definition of “unregistered commercial importer”;

(b) for paragraph (4)(b), substitute—

“(b)

“(b) is, and is by law entitled to be, recognised by the authorities of the external territory in which it is established as representing the interests of those producers in that territory, and”.

S-10 In regulation 5 (conditions for obtaining type A stamps)— for...

10. In regulation 5 (conditions for obtaining type A stamps)—

(a) for paragraph (3), substitute—

S-3

“3 A registered person who is a registered owner is authorized if they are also an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, compounder, a person who bottles alcoholic liquor in the United Kingdom, the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979, or they do not have a fixed establishment in the United Kingdom or an external territory and they carry on a trade or business that consists of or includes distilling, manufacturing, or bottling, alcoholic liquor.”;

(b) omit paragraph (4).

S-11 In regulation 6(3) (conditions for obtaining authority to affix...

11. In regulation 6(3) (conditions for obtaining authority to affix type A stamps to retail containers), omit “who is not a temporary registered consignee or unregistered commercial importer and”.

S-12 In regulation 9(2)(e) (registration), omit “UK registered...

12. In regulation 9(2)(e) (registration), omit “UK registered consignee,”.

S-13 In regulation 10 (disqualification from being registered)— for...

13. In regulation 10 (disqualification from being registered)—

(a) for paragraph (4), substitute—

S-4

“4 A person is disqualified from being registered if they have a fixed establishment in the United Kingdom or an external territory, unless they are an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, registered owner, compounder, a person who bottles alcoholic liquor in the United Kingdom, or the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979.”;

(b) in paragraph (5), for “European Union” substitute “United Kingdom”.

S-14 In regulation 14 (ordering and obtaining type A stamps)— in...

14. In regulation 14 (ordering and obtaining type A stamps)—

(a) in paragraph (2)(f)(ii), for “an external territory or a third country” substitute “a place outside the United Kingdom”;

(b) omit paragraphs (7) and (8).

S-15 In regulation 15 (receiving type A...

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