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The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

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  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation, commencement and interpretation

    2. 2.In these Regulations the “Principal Regulations” means the Excise Goods...

  3. PART 2 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

    1. 3.General provisions

    2. 4.Omit “UK” from before “registered consignor” or “registered consignors” in...

    3. 4A.Insert “UK” before “computerised system” in these places—

    4. 5.For “Article 79 of Council Regulation 2913/92/EEC” substitute “ Part...

    5. 6.Amendments to Part 1

    6. 7.(1) Regulation 3 (interpretation) is amended as follows.

    7. 8.Omit regulation 4.

    8. 8A.In regulation 5 (goods released for consumption in the United...

    9. 9.Amendments to Part 2

    10. 10.(1) Regulation 7 is amended as follows.

    11. 10A.After regulation 7 insert— (1) An excise duty point does not arise by virtue...

    12. 11.In regulation 8(1) omit “, the UK registered consignee”.

    13. 12.(1) Regulation 9 is amended as follows—

    14. 13.In regulation 12(1) omit the words “that have not” to...

    15. 14.Omit regulations 13 to 17.

    16. 15.(1) Regulation 19 is amended as follows.

    17. 16.(1) Regulation 21 is amended as follows.

    18. 17.Revocation of Part 3

    19. 18.Amendments to Part 5

    20. 19.In regulation 37— (a) make the existing text paragraph (1);...

    21. 20.In regulation 39(1)(b) omit “Part 6, Part 7,”.

    22. 21.Revocation of Parts 6 and 7

    23. 22.Amendments to Part 8

    24. 22A.After regulation 56 insert— Northern Ireland – special provisions (1) Parts 8 and 9 do not apply to the...

    25. 23.(1) Regulation 57 is amended as follows.

    26. 24.(1) Regulation 58 is amended as follows.

    27. 25.In regulation 59(1) for “EU requirements” substitute “ requirements for...

    28. 26.After regulation 59 insert— Report of export from the territory...

    29. 27.(1) Regulation 60 is amended as follows.

    30. 28.For regulation 60A(3) substitute— (3) The consignor must ensure that...

    31. 29.(1) Regulation 61 is amended as follows.

    32. 30.Amendment to Part 9

    33. 31.Revocation of Parts 10 to 12

    34. 32.Amendments to Part 13

    35. 33.(1) Regulation 80 is amended as follows.

    36. 34.(1) Regulation 81 is amended as follows.

    37. 35.Omit regulation 82.

    38. 36.Revocation of Part 14

    39. 37.Amendments to Part 15

    40. 38.In regulation 87 for “EU requirements” substitute “ EMCS requirements...

    41. 39.Amendments to Part 16

    42. 40.In Schedule 1 omit the following from the list of...

  4. PART 3 Consequential amendments

    1. 41.The Tobacco Products Regulations 2001

    2. 42.(1) The amendments to the Tobacco Products Regulations 2001 have...

  5. PART 4 Transitional and saving provisions

    1. CHAPTER 1 Excise goods imported into the United Kingdom from outside the territory of the EU

      1. 43.Saving and transitional provisions

    2. CHAPTER 2 United Kingdom-EU movements

      1. 44.Interpretation

      2. 45.General transitional provisions

      3. 46.Excise duty points and payment of the duty

      4. 47.UK registered consignees

      5. 48.Holding and movement of excise goods under duty suspension arrangements

      6. 49.Exports of excise goods under duty suspension arrangements

      7. 50.Imports of excise goods under duty suspension arrangements

      8. 51.Exports of excise goods after release for consumption

      9. 52.Imports of excise goods after release for consumption

      10. 53.Distance sales of excise goods from another member state

      11. 54.Irregularities in the course of a movement of excise goods under a duty suspension arrangement

      12. 55.Irregularities in the course of a movement of excise goods already released for consumption

      13. 56.Obligations, conditions and restrictions

      14. 57.Forfeiture and civil penalties

  6. Signature

  7. Explanatory Note

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