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The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

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There are currently no known outstanding effects for the The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, PART 4. Help about Changes to Legislation

PART 4U.K.The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

CHAPTER 1U.K.Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010U.K.

6.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows M1.

(2) In regulation 3(1)—

(a)for the definition of “customs suspensive procedure or arrangement” substitute—

customs suspensive procedure or arrangement” means—

(a)any one of the special Customs procedures provided for in Part 1 of the TCTA 2018 M2 (other than an authorised use procedure M3); and

(b)the situation between the goods being presented to the Commissioners upon their entry into the United Kingdom in accordance with paragraph 1(1) of Schedule 1 to the TCTA 2018 and the earlier of—

(i)the end of the period of 90 days beginning with the day on which the goods are so presented, and

(ii)a Customs declaration under Schedule 1 to that Act being accepted in respect of the goods;; and

(b)for the definition of “place of importation” substitute—

place of importation” means the place where excise goods are when a declaration for the free-circulation procedure M4 or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018;.

(3) In regulation 3(3), for sub-paragraph (a) substitute—

(a)starts when—

(i)the goods leave a tax warehouse (where the consignor is an authorised warehousekeeper); or

(ii)a declaration for the free-circulation procedure or an authorised use procedure is accepted in accordance with Schedule 1 to the TCTA 2018 (where the consignor is a registered consignor), and.

(4) In regulation 19(1), for “(2) to (5)”, substitute “ (3) and (4) ”.

Commencement Information

I1Reg. 6 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M1The amendments made by this regulation replace amendments made by S.I. 2019/13 to the same provisions.

M2“TCTA 2018” is defined as the Taxation (Cross-border Trade) Act 2018 in regulation 3(1) of S.I. 2010/593, as amended by S.I. 2019/13.

M3“Authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.

M4“Free-circulation procedure” is defined in section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.

Prospective

Application of Part 8 to certain energy productsU.K.

F17.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential provisionsU.K.

8.  Regulations 7(2)(e) and (n) and (4)(a) of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are revoked.

Commencement Information

I2Reg. 8 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Transitional and saving provisionU.K.

9.  Part 4 of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 applies to the amendments made by [F2regulation 6] as if they had been made by those Regulations.

Textual Amendments

Commencement Information

I3Reg. 9 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

CHAPTER 2U.K.[F3Importation – transitional provisions]

Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010U.K.

[F410.  The application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to excise goods in respect of which—

(a)a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); and

(b)the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018,

is modified as set out in this chapter.]

Textual Amendments

Commencement Information

I4Reg. 10 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

InterpretationU.K.

11.  In regulation 3(1)—

(a)after the definition of “fallback report of receipt”, regard as inserted—

import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;; and

[F5(b)after the definition of “TPDA 1979” regard as inserted—

transitional arrival location” means the place where excise goods are when the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the import duty regulations.]

Textual Amendments

Commencement Information

I5Reg. 11 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Contravention of conditions or requirements-duty point and persons liable to payU.K.

F612.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time of payment of the dutyU.K.

13.  In regulation 20—

(a)in paragraph (1) before sub-paragraph (a) regard as inserted—

(aa)paragraphs (3) and (4);; and

(b)after paragraph (2) regard as inserted—

(3) Paragraph (4) applies where—

(a)excise goods are released for consumption at a [F7transitional arrival] location pursuant to regulation 6(1)(d); and

(b)there is no duty deferment arrangement in place in respect of the goods.

(4) The time when the duty must be paid is the earlier of—

(a)the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or

(b)the time when that notification is in fact given..

Textual Amendments

Commencement Information

I6Reg. 13 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Movements of excise goods from a [F8transitional arrival] location under duty suspension arrangementsU.K.

F914.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relevant regulationsU.K.

F915.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional provisionU.K.

F916.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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