The Excise Goods (Accompanying Documents) Regulations 2002

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

28.—(1) Amend the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 as follows.

(2) In regulation 2(1), for the definitions of “accompanying document” and “certificate of receipt” substitute—

““accompanying document” means the accompanying administrative document set out in the Annex to Commission Regulation (EEC) No. 2719/92(1) or, as the case may require, the simplified accompanying document set out in the Annex to Commission Regulation (EEC) No. 3649/92(2);”

““certificate of receipt” means the certificate of receipt set out on the reverse of one or more of the copies of the accompanying document;”.

(3) In regulation 5—

(a) in paragraph (3)(a), for the word “the” immediately before the word “importer” substitute the word “an”, and

(b) omit paragraph (7).

(4) In regulation 7 omit paragraph (b).

(5) In regulation 10(1)(b) for the word “appropriate” substitute the word “accompanying”.

(6) In regulation 11—

(a) in sub-paragraph (a) of paragraph (1) for the words “a document” to the end of that sub-paragraph substitute “an accompanying document”;

(b) omit sub-paragraph (c) of paragraph (2);

(c) in paragraph (3) for the words “a certificate” to the end of that paragraph substitute “a certificate of receipt”.

(d) in paragraph (5) for the word “If” substitute “Except in the case of any excise goods(3) to which the Excise Goods (Accompanying Documents) Regulations 2002 apply, if”;

(d) in paragraph (7) for the word “The” substitute “Except in the case of any excise goods to which the Excise Goods (Accompanying Documents) Regulations 2002 apply, the”.

(7) In regulation 15 omit paragraph (4).

(1)

OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).

(2)

OJ No. L369, 18.12.1992, p.17.

(3)

Regulation 2(1) defines “excise goods”.