The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024

Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

4.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(1) are amended as follows.

(2) In regulation 3 (interpretation), in paragraph (1)—

(a) before the definition of “ALDA 1979” insert—

““alcoholic product” has the meaning given in section 44 of the Finance (No. 2) Act 2023;”;

(b) after the definition of “transporter” insert—

““the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code(2);”.

(3) In regulation 57 (electronic administrative document for movements within the United Kingdom), for paragraphs (7) and (8) substitute—

“(7) The consignor of the excise goods must provide the person accompanying the goods during the course of the movement or, where there is no person accompanying the goods, the transporter or carrier with—

(a) in circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic administrative document or any other commercial document on which the unique administrative reference code is clearly stated, or

(b) in any other case, the unique administrative reference code relating to those goods.

(8) One of the documents referred to in paragraph (7) must, on request, be provided to the Commissioners by the person accompanying the goods, or, where there is no person accompanying the goods, the transporter or carrier, where the goods remain in their custody or under their control.”.

(4) In regulation 62(5) (simplified procedure for certain movements of alcoholic products), omit the definition of “alcoholic products”.

(5) In regulation 63A (simplified procedure for direct exports)—

(a) in paragraph (1), after “tobacco products” insert “(“the products”)”;

(b) in paragraph (2)—

(i) omit “and” after the first sub-paragraph (b);

(ii) renumber the existing second sub-paragraph (b) as sub-paragraph (c);

(iii) after the renumbered sub-paragraph (c), insert— “; 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(3) 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.”;

(c) after paragraph (2) insert—

“(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.”;

(d) in paragraph (3), omit the definition of “alcoholic products”.

(6) After regulation 63A, insert—

“Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses

63B.— (1) Alcoholic products or tobacco products (“the products”) may be moved without being under the cover of an electronic administrative document subject to the following conditions—

(a) the products are moved under duty suspension arrangements from a customs warehouse to a tax warehouse approved in relation to excise goods of that class or description,

(b) the person approved to operate the customs warehouse and the person who is the authorised warehousekeeper are—

(i) the same person, or

(ii) persons who are treated under sections 43A to 43D of the Value Added Tax Act 1994(4) as members of the same group, and

(c) public access to the areas over which the products are moved from the customs warehouse to the tax warehouse can be restricted.

(2) In this regulation, references to a “customs warehouse” include a customs warehouse within the meaning given by Article 240 of the UCC.”.

(7) In regulation 85A (interpretation and application of Part 14A), omit the following definitions—

(a) “free zone duty representative”;

(b) “free zone registered owner”;

(c) “overseas revenue trader”;

(d) “relevant excise goods”;

(e) “revenue trader”.

(8) In regulation 85B (holding excise goods in a free zone etc.)—

(a) omit paragraph (3);

(b) in paragraph (4), for “, (2) or (3)” substitute “or (2)”.

(9) Omit regulation 85D (approval of owners and duty representatives: terms and conditions).

(10) In regulation 85E (excise duty points and liability to pay)—

(a) in paragraph (1), for “, 85C or 85D” substitute “or 85C”;

(b) omit paragraphs (4) and (5).

(11) In regulation 85F (application of the Finance Act 1994 to this part)—

(a) in paragraph (1), for “, C or D” substitute “or 85C”;

(b) in paragraph (3), omit the words from “, a free zone registered owner” to “regulation 85D(3),”.

(1)

S.I. 2010/593. Relevant amendments were made by S.I. 2011/2225, 2019/13, 2021/1156 and 2023/884.

(2)

OJ No L 269, 10.10.2013, p. 1.

(3)

S.I. 2019/108. Regulation 40 was amended by S.I. 2019/486 and 2021/1347.

(4)

1994 c. 23. Sections 43A, 43B and 43C were inserted by paragraph 2 of Schedule 2 to the Finance Act 1999 (c. 16). Section 43AA and 43D were inserted by section 20 of the Finance Act 2004 (c. 12). Relevant amendments were made by section 20 of the Finance Act 2004 and paragraphs 1, 2, and 6 to 9 of Schedule 18 to the Finance Act 2019 (c. 1).