The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

JurisdictionUK Non-devolved
CitationSI 2010/593

2010 No. 593

Excise

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Made 3rd March 2010

Laid before Parliament 5th March 2010

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (4), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 19791, sections 41A(7), 49(1)(d) and (g), 56(1)(b) and (d), 62(5)(b) and (d), 77(1)(a) and (e) of, and paragraphs 3 and 4 of Schedule 2A to, the Alcoholic Liquor Duties Act 19792, sections 21(1), (2) and (2A), and 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 19793, sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 19794, sections 1 and 2 of the Finance (No.2) Act 19925, section 5(2) and (3) of the Finance Act 19956and section 2(2) of, and paragraph 1A of Schedule 2 to, the European Communities Act 19727.

The Commissioners for Her Majesty’s Revenue and Customs have been designated8for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU9and payment of excise duty; and it appears to them that it is expedient for the references in these Regulations to Commission Regulation (EEC) No. 3649/9210, Commission Regulation (EC) No. 31/9611, Commission Regulation (EC) No. 436/200912and Commission Regulation (EC) No. 684/200913to be construed as references to those Regulations as amended from time to time.

1 PRELIMINARY

PART 1

PRELIMINARY

Citation, commencement and effect

Citation, commencement and effect

S-1 These Regulations may be cited as the Excise Goods (Holding,...

1. These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

S-2 They come into force on 1st April 2010 except that— Part 4 ( UK...

2. They come into force on 1st April 2010 except that—

(a) Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;

(b) regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;

(c) regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.

Interpretation
S-3 Interpretation

Interpretation

3.—(1) In these Regulations—

“accompanying document” means, subject to paragraph (2), the document specified in the Annex to Commission Regulation (EEC) No. 3649/92on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (as amended from time to time) or any document that in accordance with Article 2 of that Regulation replaces that document;

“ALDA 1979” means the Alcoholic Liquor Duties Act 1979;

“authorised warehousekeeper” means–

(a) in relation to the United Kingdom–

(i) the occupier of an excise warehouse who is approved in accordance with regulations made under section 93(1) of CEMA 1979;

(ii) a person who is registered under section 41A or 47 of ALDA 197914;

(iii) a person who holds an excise licence under section 54(2) or 55(2) of ALDA 1979;

(iv) a person who is registered in accordance with section 62(2) of ALDA 1979;

(v) the occupier of premises registered for the manufacture or safe storage of tobacco products in accordance with regulations made under section 7(1)(b) or (ba) of TPDA 197915; and

(b) in relation to another Member State, a person authorised by the competent authorities of that Member State, in the course of that person’s business, to produce, process, hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;

“business day” means any day except—

(a) Saturday, Sunday, Good Friday or Christmas Day16;

(b) a bank holiday17under the Banking and Financial Dealings Act 197118;

(c) a day appointed by Royal proclamation as a public fast or thanksgiving day19;

(d) a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day20;

“CEMA 1979” means the Customs and Excise Management Act 1979;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“computerised system” means the system referred to in Article 1 of Decision No. 1152/2003/ECof the European Parliament and of the Council on computerising the movement and surveillance of excisable products21;

“customs and excise Acts” has the meaning given in section 1(1) of CEMA 1979;

“customs office of exit” has the meaning given by Article 4(4d) of Council Regulation (EEC) 2913/92establishing the Community Customs Code22;

“customs suspensive procedure or arrangement” has the meaning given by article 4(6) of the Directive;

“the Directive” means Council Directive 2008/118/ECconcerning the general arrangements for excise duty and repealing Directive 92/12/EEC23;

“distance selling arrangement” means an arrangement where—

(a) a person (“the vendor”), in another Member State, sells or agrees to sell excise goods that have been released for consumption in that State, to a person (“the purchaser”) in the United Kingdom;

(b) those goods are dispatched by or to the order of the vendor to the purchaser or a person nominated by the purchaser and consigned to an address in the United Kingdom;

(c) those goods will be charged with duty on their importation into the United Kingdom; and

(d) the purchaser is not a revenue trader24.

“duty” means any excise duty;

“duty deferment arrangement” means any provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;

“duty suspension arrangement” means a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;

“electronic administrative document” means the electronic administrative document referred to in Article 21(2) of the Directive;

“energy products” means the products mentioned in Article 2(1) of Council Directive 2003/96/ECrestructuring the Community framework for the taxation of energy products and electricity25;

“EU” and “territory of the EU” means the territories of the Member States;

“EU requirements” means—

(a) in the case of an accompanying document, the requirements set out in Articles 1 to 5 of Commission Regulation (EEC) No. 3649/92(as amended from time to time) and the explanatory notes set out on the reverse of copy 1 in the Annex;

(b) in the case of a draft electronic administrative document and an electronic administrative document, the requirements set out in Articles 2 and 3 of, and Table 1 of Annex 1 to, Commission Regulation (EC) No. 684/2009implementing Council Directive 2008/118/ECas regards the computerised procedures for the movement of excise goods under suspension of excise duty (as amended from time to time) and, in the case of dispatches from the United Kingdom, data elements in that Table numbered (c) and (f) of Group 9, (a) of Group 14, Group 15 and (p) of Group 17;

(c) in the case of an exemption certificate, the requirements set out in the explanatory notes on the reverse of the certificate in the Annex to Commission Regulation (EC) No.31/96 on the excise duty exemption certificate (as amended from time to time);

(d) in the case of a fallback accompanying document, the requirements set out in Article 8(1) of Commission Regulation (EC) No. 684/2009(as amended from time to time) and, in the case of dispatches from the United Kingdom, the data elements required to be displayed include the data elements numbered (c) and (f) of Group 9, (a) of Group 14, Group 15 and (p) of Group 17 of Table 1 of Annex 1 to that Regulation;

(e) in the case of a fallback report of receipt and a fallback report of export, the requirements set out in Article 8(3) of Commission Regulation (EC) No. 684/2009(as amended from time to time);

(f) in the case of a report of receipt and a report of export, the requirements set out in Article 2 of, and Table 6 of Annex 1 to, Commission Regulation (EC) No. 684/2009(as amended from time to time);

“excise duty” means—

(a) in relation to the United Kingdom, a duty of excise charged by or under an enactment on excise goods (and, in these Regulations, “UK excise duty” shall be construed accordingly); and

(b) in relation to a Member State other than the United Kingdom, a similar charge imposition or levy;

“excise goods” means goods falling within Article 1(1) of the Directive and chewing tobacco;

“exempt consignee” means a consignee referred to in Article 12(1) of the Directive;

“exemption certificate” means the document set out in the Annex to Commission Regulation (EC) No.31/96 or any such certificate that is adapted pursuant to Article 2 of that Regulation;

“fallback accompanying document” means the paper document referred to in Article 26(1)(a) of the Directive;

“fallback report of export” means the paper document referred to in Article 27(2) of the Directive;

“fallback report of receipt” means the paper document referred to in Article 27(1) of the Directive;

“Member State” and “territory of a Member State” means the territory of each Member State of the EU to which the Treaty on European Union26and the Treaty on the Functioning of the European Union27are applicable in accordance with Articles 52 and 355 of those Treaties respectively—

(a) excluding the Island of Heligoland and the territory of Büsingen in the Federal Republic of Germany, Livigno, Campione d’Italia and the waters of Lake Lugano in the Italian Republic, Ceuta, Melilla and the Canary...

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