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The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

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PART IIExcise Duty Points

Irregularity occurring or detected in the United Kingdom

3.—(1) This regulation applies where:

(a)excise goods are:

(i)subject to a duty suspended movement that started in the United Kingdom; or

(ii)imported into the United Kingdom during a duty suspended movement; and

(b)in relation to those goods and that movement, there is an irregularity which occurs or is detected in the United Kingdom.

(2) Where the Commissioners are satisfied that the irregularity occurred in the United Kingdom, the excise duty point shall be the time of the occurrence of the irregularity or, where it is not possible to establish when the irregularity occurred, the time when the irregularity first comes to the attention of the Commissioners.

(3) Where it is not possible to establish in which member State the irregularity occurred, the excise duty point shall be the time of the detection of the irregularity or, where it is not possible to establish when the irregularity was detected, the time when the irregularity first comes to the attention of the Commissioners.

(4) For the purposes of this regulation, detection has the same meaning as in Article 20(2) of the Directive.

Failure of excise goods to arrive at their destination

4.—(1) This regulation applies where:

(a)there is a duty suspended movement that started in the United Kingdom; and

(b)within four months of the date of removal, the duty suspended movement is not discharged by the arrival of the excise goods at their destination; and

(c)there is no excise duty point as prescribed by regulation 3 above; and

(d)there has been an irregularity.

(2) Where this regulation applies and subject to paragraph (3) below, the excise duty point shall be the time when the goods were removed from the tax warehouse in the United Kingdom.

(3) The excise duty point as prescribed by paragraph (2) above shall not apply where, within four months of the date of removal, the authorized warehousekeeper accounts for the excise goods to the satisfaction of the Commissioners.

Yn ôl i’r brig

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