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

1. Introductory Text

2. PART 1 PRELIMINARY

   1. 1. Citation, commencement and effect

   2. 2. They come into force on 1st April 2010 except that—...

   3. 3. Interpretation

   4. 4. Application to energy products

3. PART 2 EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

   1. 5. Goods released for consumption in the United Kingdom-excise duty point

   2. 6. (1) Excise goods are released for consumption in the United...

   3. 7.

   4. 8. Goods released for consumption in the United Kingdom-persons liable to pay

   5. 9. (1) The person liable to pay the duty when excise...

   6. 10. (1) The person liable to pay the duty when excise...

   7. 11. (1) The person liable to pay the duty when excise...

   8. 12. (1) The person liable to pay the duty when excise...

   9. 13. Goods already released for consumption in another Member State-excise duty point and persons liable to pay

   10. 14. (1) Where goods chargeable with excise duty by virtue of...

   11. 15. Where chewing tobacco is imported into the United Kingdom having...

   12. 16. (1) Where excise goods are imported under a distance selling...

   13. 17. (1) Where an irregularity occurs in the course of a...

   14. 18. Contravention of conditions or requirements-duty point and persons liable to pay

   15. 19. (1) The excise duty point for excise goods in respect...

   16. 20. Time of payment of the duty

   17. 21. Destruction and loss of excise goods

4. PART 3 UK REGISTERED CONSIGNEES

   1. 22. Approval and registration

   2. 23. (1) The Commissioners must furnish every UK registered consignee with...

   3. 24. Certificates of Registration

   4. 25. Conditions, restrictions and requirements

   5. 26. A UK registered consignee may neither hold nor dispatch excise...

   6. 27. A UK registered consignee (other than a temporary registered consignee)...

   7. 28. Accounting and payment

   8. 29. Temporary registered consignees

5. PART 4 UK REGISTERED CONSIGNORS

   1. 30. Approval and Registration

   2. 31. (1) The Commissioners must furnish every UK registered consignor with...

   3. 32. Certificates of Registration

   4. 33. Conditions and restrictions

6. PART 5 HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

   1. 34. Holding of excise goods under duty suspension arrangements

   2. 35. Moving excise goods under duty suspension arrangements

   3. 36. An authorised warehousekeeper or UK registered consignee whose terms of...

   4. 37. Excise goods of a certain class or description may only...

   5. 38. (1) For the protection of the revenue the Commissioners may...

   6. 39. Movement conditions

7. PART 6 EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

   1. 40. Application of Part 6

   2. 41. Electronic administrative document for exports of excise goods under duty suspension arrangements

   3. 42. Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions

   4. 43. Exemption certificates

   5. 44. Export of energy products by sea-notification of consignee

   6. 45. Splitting a movement of energy products

   7. 46. Report of export from territory of the EU

   8. 47. (1) This regulation applies where excise goods have been dispatched...

   9. 48. Report of export from territory of the EU when computerised system unavailable

   10. 49. Report of receipt of excise goods exported under duty suspension arrangements

   11. 50. Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable

   12. 51. Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions

8. PART 7 IMPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

   1. 52. Application of Part 7

   2. 53. Electronic administrative document for imports of excise goods under duty suspension arrangements

   3. 54. Report of receipt of excise goods imported under duty suspension arrangements

   4. 55. Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable

9. PART 8 MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

   1. 56. Application of Part 8

   2. 57. Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom

   3. 58. Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions

   4. 59. Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom

   5. 60. Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable

   6. 60A. Procedure for amending destination when computerised system unavailable

   7. 61. Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable

10. PART 9 SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 62. Simplified procedure for certain movements of alcoholic liquors

    2. 63. Simplified procedure for certain movements of tobacco products

    3. 63A. Simplified procedure for direct exports of alcoholic liquors and tobacco products

11. PART 10 EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

    1. 64. Application of Part 10

    2. 65. Accompanying document for exports of excise goods after release for consumption

    3. 66. Additional requirements

12. PART 11 IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

    1. 67. Application of Part 11

    2. 68. Imports of excise goods after release for consumption

    3. 69. Requirements

    4. 70. Registered commercial importers – approval and registration

    5. 71. (1) The Commissioners must furnish every registered commercial importer with...

    6. 72. Every certificate of registration must contain the following particulars—

    7. 73. Registered commercial importers - accounting and payment

    8. 74. Receipt of excise goods

13. PART 12 DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE

    1. 75. Application of Part 12

    2. 76. Tax representatives-approval and registration

    3. 77. Tax representatives-procedure

    4. 78. Accounting and payment

14. PART 13 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT

    1. 79. Interpretation of Part 13

    2. 80. Irregularity occurring or detected in the United Kingdom

    3. 81. Failure of excise goods to arrive at their destination

    4. 82. Repayment of excise duty

15. PART 14 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION

    1. 83. Interpretation of Part 14

    2. 84. Irregularity occurring or detected in the United Kingdom

    3. 85. Repayment of excise duty

16. PART 15 OBLIGATIONS, CONDITIONS AND RESTRICTIONS

    1. 86. General conditions and restrictions

    2. 87. Obligations of owners and transporters

17. PART 16 FORFEITURE AND CIVIL PENALTIES

    1. 88. Forfeiture of excise goods on which the duty has not been paid

    2. 89. Civil Penalties

18. PART 17 CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS

    1. 90. Consequential amendments

    2. 91. Revocations and savings

19. Signature

20. 1. SCHEDULE 1

       CIVIL PENALTIES-RELEVANT REGULATIONS

    2. SCHEDULE 2

       CONSEQUENTIAL AMENDMENTS

       1. 1. The Excise Warehousing (Etc.) Regulations 1988

       2. 2. (1) In paragraph (4) of regulation 11 (receipt of goods...

       3. 3. The Customs and Excise Management Act 1979

       4. 4. The Hydrocarbon Oil Duties Act 1979

       5. 5. The Cider and Perry Regulations 1989

       6. 6. (1) In regulation 11 (charge to duty)—

       7. 7. The Wine and Made-wine Regulations 1989

       8. 8. (1) In regulation 11 (charge to duty)—

       9. 9. The Beer Regulations 1993

       10. 10. (1) In regulation 4 (interpretation)— (a) in the definition of...

       11. 11. The Excise Goods (Drawback) Regulations 1995

       12. 12. The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

       13. 13. The Excise Goods (Export Shops) Regulations 2000

       14. 14. The Tobacco Products Regulations 2001

       15. 15. (1) In paragraph (1) of regulation 3 (interpretation)—

       16. 16. The Excise Warehousing (Energy Products) Regulations 2004

       17. 17. (1) In regulation 2 (interpretation)— (a) for the definition of...

       18. 18. The Denatured Alcohol Regulations 2005

       19. 19. (1) In paragraph (4)(b) of regulation 4 (classes of denatured...

       20. 20. The Duty Stamps Regulations 2006

       21. 21. (1) In regulation 2 (interpretation)— (a) in the definition of...

       22. 22. The Finance Act 2008

    3. SCHEDULE 3

       SCHEDULE OF REVOCATIONS

       1. Notes

       2. 1. The Excise Warehousing (Etc.) Regulation 1988

       3. 2. The Beer Regulations 1993

       4. 3. The Excise Goods (Accompanying Documents) Regulations 2002

       5. 4. The following regulations shall continue to apply to movements of...

21. Explanatory Note