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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 593
- PART 8
- Regulation 60
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Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when [F1UK] computerised system unavailableU.K.
This section has no associated Explanatory Memorandum
60.—(1) This regulation [F2, regulation 60A] and regulation 61 apply when the [F3UK] computerised system is unavailable.
(2) Excise goods may only be moved from a tax warehouse or place of importation under duty suspension arrangements if—
(a)the consignor notifies the Commissioners before the goods leave the warehouse or place of importation; and
(b)the goods are accompanied by a [F4paper document that complies with the requirements set out in paragraph (2A).]
[F5(2A) The paper document referred to in paragraph (2)(b) must—
(a)carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’; and
(b)contain the same data displayed in the form of data elements and expressed in the same manner as the draft electronic administrative document referred to in regulation 57(2).]
(3) Before the goods leave the warehouse or place of importation the Commissioners may require the consignor to—
(a)provide a copy of the fallback accompanying document;
(b)verify the data contained in that document; and
(c)provide information on the reasons for the unavailability of the [F6UK] computerised system (if the consignor is responsible for that unavailability).
(4) As soon as the [F7UK] computerised system is restored the consignor must, in accordance with regulation 57(2), complete a draft electronic administrative document and send it to the Commissioners.
(5) The Commissioners must, in accordance with regulation 57(3), carry out a verification of the data in the draft electronic administrative document.
(6) If the data are valid, regulation 57(5) to (8) shall apply and the electronic administrative document shall replace the fallback accompanying document.
(7) If the data are invalid, the movement shall be treated as taking place under cover of the fallback accompanying document.
(8) The consignor must keep a copy of the fallback accompanying document.
Textual Amendments
F1Word in reg. 60 heading inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
F2Words in reg. 60(1) inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 8
F3Word in reg. 60(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
F4Words in reg. 60(2)(b) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 27(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F5Reg. 60(2A) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 27(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F6Word in reg. 60(3)(c) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
F7Word in reg. 60(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)
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