The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 No. 593

PART 5 U.K. HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

Moving excise goods under duty suspension arrangements U.K.

35.  Excise goods of a certain class or description may only be imported into or exported from the United Kingdom under duty suspension arrangements if they are—

(a) dispatched from a tax warehouse to—

(i) another tax warehouse approved in relation to excise goods of that class or description;

(ii) a registered consignee who has been registered in relation to excise goods of that class or description;

(iii) a place from where they will leave the territory of the EU;

(iv) an exempt consignee where the goods are dispatched from the United Kingdom to another Member State or are dispatched from another Member State to the United Kingdom;

(b) dispatched by a registered consignor in another Member State from the place of importation to any of the destinations referred to in paragraph (a); or

(c) dispatched by a UK registered consignor from the place of importation to any of the destinations referred to in paragraph (a), other than a UK registered consignee.