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

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Status:

Point in time view as at 31/12/2020.

Changes to legislation:

There are currently no known outstanding effects for the The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, CHAPTER 2. Help about Changes to Legislation

CHAPTER 2U.K.[F1Importation – transitional provisions]

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

[F210.  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(a)a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); and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

I1Reg. 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

[F3(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

I2Reg. 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.

12.—(1) Regard regulation 19(3) as modified as follows.

(2) After sub-paragraph (a) regard as inserted—

(aa)a failure to comply with regulation 57(11) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangement from [F4transitional arrival] locations);.

(3) Regard the full stop at the end of sub-paragraph (b) as substituted by a semi-colon.

(4) After sub-paragraph (b) regard as inserted—

(bb)a failure to comply with regulation 60AA(2) (procedure for movement of excise goods under duty suspension arrangements from [F5transitional arrival] locations when computerised system unavailable)..

Textual Amendments

Commencement Information

I3Reg. 12 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

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 [F6transitional 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

I4Reg. 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 [F7transitional arrival] location under duty suspension arrangementsU.K.

14.—(1) In regulation 57—

(a)in paragraph (1), after “electronic administrative document”, regard as inserted “ , but see paragraph (10) for an exception for the beginning of a movement from a [F8transitional arrival] location ”;

(b)in paragraph (2) for “Before” regard as substituted “ Except as provided for in paragraph (10) and (11), before ”;

(c)in paragraph (7)—

(i)in sub-paragraph (a) regard “or” as omitted;

(ii)at the end of sub-paragraph (b) regard the full stop as substituted by “ ; or ”; and

(iii)after sub-paragraph (b) regard as inserted—

[F9(c) if paragraph (10) applies, a master reference number issued by the Commissioners in respect of the goods further to the customs declaration referred to in that paragraph.]; and

(d)after paragraph (9) regard as inserted—

(10) Where—

(a)the excise goods are dispatched from a [F10transitional arrival] location; and

(b)details of the guarantee required in accordance with regulation 39 have been provided to the Commissioners in the declaration for the free-circulation procedure or authorised use procedure made [F11before the goods were imported into the United Kingdom],

the consignor may dispatch the goods before completing a draft electronic administrative document.

(11) Where paragraph (10) applies, the consignor must complete the draft electronic administrative document and send it to the Commissioners as soon as practicable and no later than the latest time [F12by 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] ..

(2) In regulation 60, after paragraph (1), regard as inserted—

(1A) This regulation does not apply where regulation 60AA applies..

(3) After regulation 60 regard as inserted—

Procedure for movement of excise goods under duty suspension arrangements from [F13transitional arrival] locations when computerised system unavailable

60AA.(1) This regulation applies where—

(a)goods are dispatched before completion of the draft electronic administrative document in accordance with regulation 57(10); and

(b)the computerised system is unavailable at the time the consignor is required to complete the draft electronic administrative document in accordance with regulation 57(11).

(2) Excise goods may only be moved from the place of importation under duty suspension arrangements if they are accompanied by a [F14master reference number issued by the Commissioners in respect of the goods further to the customs declaration referred to in regulation 57(10)(b)].

(3) At any time before the consignor completes the draft electronic administrative document in accordance with paragraph (2) the Commissioners may require the consignor to—

(a)provide a copy of the printed version of the customs declaration [F15which includes the details of the guarantee required in accordance with regulation 39];

(b)verify the data contained in that document; and

(c)provide information on the reasons for the unavailability of the computerised system (if the consignor is responsible for that unavailability).

(4) As soon as the computerised system is restored the consignor must complete a draft electronic administrative document that complies with the requirements set out in regulation 57(9) and send it to the Commissioners.

(5) The Commissioners must, in accordance with regulation 57(3), carry out a verification of the data in the draft electronic administrative document.

(6) If the data are valid, regulation 57(5) to (8) shall apply F16...

(7) If the data are invalid, the movement shall be treated as taking place under cover of the F17... customs declaration.

(8) The consignor must keep a copy of the printed version of the customs declaration..

Textual Amendments

Commencement Information

I5Reg. 14 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Relevant regulationsU.K.

15.  In Schedule 1, regard the following regulations as inserted in the appropriate place—

(a)57(11) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangement from [F18transitional arrival] locations); and

(b)60AA(2) and (4) (procedure for movement of excise goods under duty suspension arrangements from [F19transitional arrival] locations when computerised system unavailable).

Transitional provisionU.K.

16.—(1) This chapter has no effect in relation to goods in the course of a movement on [F20IP completion day].

[F21(2) For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.]

Textual Amendments

Commencement Information

I7Reg. 16 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

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