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

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

(2) In paragraph (1)—

(a)omit the following definitions—

(i)“accompanying document”;

[F1(ia)“computerised system”;]

(ii)“customs office of exit”;

(iii)“the Directive”;

(iv)“distance selling arrangement”;

(v)“EU” and “territory of the EU”;

(vi)“EU requirements”;

(vii)“exempt consignee”;

(viii)“exemption certificate”;

(ix)“fallback report of export”;

(x)“Member State”, “territory of a Member State” and “another Member State”;

(xi)“own use”;

(xii)“place of direct delivery”;

(xiii)“registered commercial importer”;

(xiv)“registered consignee”;

(xv)“tax representative”;

(xvi)“temporary registered consignee”;

(xvii)“UK registered consignee”;

(xviii)“UK registered consignor”;

(xix)“vendor”;

(b)in the definition of “authorised warehousekeeper”—

(i)omit the introductory words of (a);

(ii)omit everything from “and” at the end of (v) to the end of the definition;

(c)after the definition of “CEMA 1979” insert—

““change of destination message” means the message submitted by the consignor of excise goods using the [F2UK] computerised system notifying the Commissioners of a change of destination of those goods;”;

F3(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)for the definition of “electronic administrative document” substitute—

““electronic administrative document” means the message submitted by the consignor to the Commissioners using the [F5UK] computerised system under cover of which a movement of excise goods takes place under a duty suspension arrangement;”;

(g)after the definition of “electronic administrative document” insert—

““EMCS requirements” means the requirements specified in the notice published by the Commissioners in accordance with regulation 56(2) and—

(a)in the case of a draft electronic administrative document and an electronic administrative document, the respective requirements set out in paragraphs (2A) and (9) of regulation 57;

(b)in the case of a fallback accompanying document, the requirements set out in paragraphs (2)(b) and (2A) of regulation 60;

(c)in the case of a fallback report of receipt, the requirements set out in paragraphs (1) and (1A) of regulation 61;

(d)in the case of a report of receipt, the requirements set out in regulation 59(1);

(e)in the case of a report of export, the requirements set out in regulation 59A(3);”;

(h)for the definition of “energy products” substitute—

““energy products” means hydrocarbon oil, biodiesel, bioethanol, aqua methanol, road fuel gas, fuel substitute or any mixture of such products charged to excise duty or treated as such under sections 6 to 8, 20AAA, 20AAD and 23C of the Hydrocarbon Oil Duties Act 1979 M1, or pursuant to an order made under section 10 of the Finance Act 1993 M2;”;

(i)for the definition of “excise duty” substitute—

““excise duty” has the meaning given to it in section 49 of the TCTA 2018;”;

(j)for the definition of “excise goods” substitute—

““excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979 M3;”;

(k)in the definition of “fallback accompanying document” for “Article 26(1)(a) of the Directive” substitute “ regulation 60(2)(b) ”;

(l)in the definition of “fallback report of receipt” for “Article 27(1) of the Directive” substitute “ regulation 61(1) ”;

(m)after the definition of “fallback report of receipt” insert—

““irregularity” means a situation occurring in the course of a movement of excise goods under a duty suspension arrangement, other than a relevant event referred to in regulation 21, as a result of which the movement, or a part of that movement, has not ended in accordance with regulation 3(3)(b);”;

[F6(ma)after the definition of “irregularity” insert—

““Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020;”]

F7(n). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(o)for the definition of “registered consignor” substitute—

““registered consignor” has the meaning given by regulation 30(2);”;

(p)in the definition of “report of export”—

(i)for the words from “competent authorities” to “is situated” substitute “ Commissioners ”; and

(ii)for “EU” substitute “ United Kingdom ”;

(q)in the definition of “report of receipt” for “competent authorities of the Member State of destination” substitute “ Commissioners ”;

(r)in the definition of “tax warehouse”—

(i)omit the introductory words at (a); and

(ii)omit everything from “and” at the end of (v) to the end of the definition;

(s)after the definition of “tax warehouse” insert—

““TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;”.

[F8(t)after the definition of “transporter” insert—

“UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;”. ]

(3) Omit paragraph (2).

(4) In paragraph (3)—

F9(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in sub-paragraph (b)(ii) for “EU” substitute “ United Kingdom ”.

(5) Omit paragraph (4).

Textual Amendments

Commencement Information

I1Reg. 7 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M31979 c. 5; section 23C was inserted by section 13 of the Finance Act 2004 (c. 12) and amended by paragraphs 1 and 8 of Schedule 17 to the Finance Act 2016 (c. 24) and paragraph 4 of Schedule 2 to S.I. 2010/593 and article 6(1)(d) of S.I. 2011/1043.