The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Accompanying document and certificate of receipt

11.—(1) As specified in paragraph (2) below any person who consigns excise goods from the United Kingdom in the circumstances specified therein to an address in another member State shall—

(a) issue a document (“accompanying document”) containing such particulars as may be specified by the Commissioners in a notice published by them; and

(b) keep a record of every accompanying document issued by him and the receipt of every certificate of receipt received by him.

(2) The persons specified in this paragraph are—

(a) an authorised warehousekeeper who consigns excise goods under duty suspen sion arrangements to any person;

(b) a trader who consigns duty-paid excise goods to himself or another trader;

(c) a trader who consigns excise goods to any person; and

(d) a trader who consigns duty-paid excise goods to any person when the trader is entitled to claim drawback of duty by or under the customs and excise Acts in respect of those excise goods.

(3) Any trader who receives any excise goods by way of trade shall issue a certificate (“the certificate of receipt”) containing such particulars as may be specified by the Commissioners in a notice published by them and shall keep a record of the issue of the certificate of receipt and shall keep any accompanying document issued to him.

(4) The certificate of receipt shall be delivered to the consignor of the excise goods by the 15th day of the month next following the month in which the excise goods were received.

(5) If the excise goods are not received or if there is any material difference between excise goods and the description of those excise goods in any accompanying document issued to any consignee of those goods then the consignee shall—

(a) furnish the Commissioners with a statement that the goods have not been received, or containing full particulars of that difference; and

(b) furnish the consignor of the goods with a copy of that statement.

(6) Upon receipt of a request made by any person concerned with the movement of any excise goods, the person who issued any accompanying document shall issue the person making the request with a certified copy of that accompanying document.

(7) The carrier of any excise goods in relation to which any accompanying document has been issued shall while carrying the goods—

(a) keep and preserve that document; and

(b) produce it or cause it to be produced to an officer when required to do so for the purpose of allowing the officer to inspect it, copy or take extracts from it or to remove it at a reasonable time and for a reasonable period.

(8) In this regulation—

“trader” means any person carrying on a trade or business which consists of or includes the buying, selling, dealing or handling of excise goods; and

“duty-paid excise goods” means excise goods which have been charged with a duty of excise which has been paid or otherwise accounted for to the satisfaction of the Commissioners.