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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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[F1Simplified procedure for direct exports of [F2alcoholic products] and tobacco productsU.K.

This section has no associated Explanatory Memorandum

63A.—(1) Subject to the conditions specified in paragraph (2), [F3alcoholic products] and tobacco products [F4(“the products”)] may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place F5... from where they will leave the territory of the [F6United Kingdom] without being under the cover of an electronic administrative document.

(2) The specified conditions are—

(a)the occupier of the premises must have been granted authorisation to use [F7a simplified customs procedure in respect of the premises and that authorisation has not been suspended or revoked];

(b)that authorisation must require that a full customs declaration is made; F8...

[F9(c)]in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration [F10; and

(d)the products must have been—

(i)made available for examination in accordance with regulation 40 of the Customs (Export) (EU Exit) Regulations 2019 before being removed from any of the premises referred to in regulation 62 or 63; or

(ii)presented to customs in accordance with article 139 of the UCC.]

[F11(2A) Where the products removed under paragraph (1) do not leave the territory of the United Kingdom, those products may be moved to a tax warehouse approved in relation to excise goods of that class or description.

(2B) A movement under paragraph 2A will be treated for the purpose of these Regulations as a movement under regulation 62 for alcoholic products or regulation 63 for tobacco products.

(2C) A certificate of receipt must be provided in accordance with regulation 62(3)(d) for alcoholic products or regulation 63(3)(c) for tobacco products where—

(a)the products are moved under paragraph (2A), and

(b)the occupier of the premises from which the products were moved is not the authorised warehousekeeper of the premises to which the products have been moved.]

(3) In this regulation—

F12...

[F13“authorisation to use a simplified customs procedure” means—

(a)

where authorisation was granted before 1st May 2016, the authorisation referred to in Article 283 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;

(b)

where authorisation was granted on or after 1 May 2016, an authorisation, granted by the Commissioners, which permits goods to be made available for examination at those premises;] and

“full customs declaration” means a declaration that contains all the particulars set out in [F14the Single Administrative Document provided for in a public notice made under Part 1 of the TCTA 2018].]

Textual Amendments

Modifications etc. (not altering text)

C1Pt. 9 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 virtue of 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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