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

Simplified procedure for certain movements of alcoholic liquorsU.K.

62.—(1) This regulation applies to a movement of alcoholic liquors under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.

[F1(2) Subject to the conditions specified in paragraph (3), alcoholic liquors to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) to (2E) to any other such premises without being under the cover of an electronic administrative document.

(2A) In the case of beer—

(a)premises in respect of which—

(i)the producer of the beer or a packager is registered under section 41A of ALDA 1979 (beer stores);

(ii)the producer of the beer is registered under section 47(1) of ALDA 1979 (breweries);

(b)an excise warehouse approved for the deposit, keeping and securing of beer.

(2B) In the case of wine and made-wine—

(a)premises in respect of which the producer of the wine or made-wine holds a licence under section 54(2) or 55(2) of ALDA 1979 (wineries);

(b)an excise warehouse approved for the deposit, keeping and securing of wine or made-wine.

(2C) In the case of cider—

(a)premises in respect of which the maker of the cider is registered under section 62(2) of ALDA (cider maker’s premises);

(b)an excise warehouse approved for the deposit, keeping and securing of cider.

(2D) In the case of spirits an excise warehouse approved for the deposit, keeping and securing of spirits.

(2E) In respect of any alcoholic liquors—

(a)premises in respect of which a person other than the producer or manufacturer of the alcoholic liquors is—

(i)registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or

(ii)the authorised warehousekeeper; and

(b)that person and the producer or manufacturer are treated as members of a group under sections 43A to 43D of the Value Added Tax Act 1994.]

(3) The specified conditions are—

(a)in a case where a guarantee was required in accordance with regulation 39, the alcoholic liquor must be accompanied by a document prescribed by warehousing regulations as required to accompany goods that are permitted to be removed from a warehouse without payment of duty;

(b)in a case where no guarantee was required, the alcoholic liquor must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which the liquor is consigned, a description of the liquor including its quantity and, in the case of beer, its strength and packet size and a statement indicating that the liquor is being moved without payment of duty;

(c)except in the case of movements [F2to which paragraph (2E) applies], property in the alcoholic liquor must remain with its producer or manufacturer during the course of the movement;

(d)the consignee who receives the alcoholic liquor must, no later than five business days after its receipt—

(i)issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and

(ii)send the certificate of receipt to the consignor of the liquor; and

(e)in the case of beer, if the amount of beer produced in the brewery where the beer was produced is relevant for the purposes of determining the duty charged on the beer, the beer must be accompanied by a certificate of production in a form approved by the Commissioners.

(4) For the purposes of [F3paragraph (3)(c)] any person—

(i)who keeps spirits for the purpose of maturation; or

(ii)keeps or uses spirits for the purpose of blending (other than domestic blending for domestic consumption),

shall be treated as the manufacturer.

(5) In this regulation—

“alcoholic liquors” means the alcoholic liquors that are chargeable with duty under ALDA 1979;

“beer” has the meaning given in section 1(3), but subject to section 1(10), of that Act;

[F4“cider” has the meaning given in section 1(6) of that Act;]

[F4“made-wine” has the meaning given in section (1)(5) of that Act;]

“spirits” has the meaning given in section 1(2) of that Act; F5...

“packager” has the meaning given in section 4(1) of that Act [F6; and]

[F7“wine” has the meaning given in section 1(4) of that Act.]

Textual Amendments

Modifications etc. (not altering text)

Simplified procedure for certain movements of tobacco productsU.K.

63.—(1) This regulation applies to a movement of tobacco products under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.

(2) Subject to the conditions specified in paragraph (3), the movement of tobacco products to which this regulation applies may take place without being under the cover of an electronic administrative document, to or from—

(a)premises registered in accordance with regulations made under section 7(1) of TPDA 1979 (registered tobacco factories and stores);

(b)an excise warehouse used for the packaging, repackaging or testing of tobacco products.

(3) The specified conditions are—

(a)the tobacco product must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which the tobacco product is consigned, a description of the tobacco product and a statement indicating that the tobacco product is being moved without payment of duty;

(b)property in the tobacco product must remain with its manufacturer during the course of the movement;

(c)the consignee who receives the tobacco product must, no later than five business days after its receipt—

(i)issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and

(ii)send the certificate of receipt to the consignor of the tobacco products.

(4) In this regulation—

(5) For the purposes of paragraph 3(b), two bodies corporate may be treated jointly as a manufacturer if—

(a)one of them manufactures tobacco products in premises that may be registered as a registered factory;

(b)one of the other body corporate's principal activities is the storage of tobacco products manufactured by the first mentioned body corporate; and

(c)one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.

[F8Simplified procedure for direct exports of alcoholic liquors and tobacco productsU.K.

63A.—(1) Subject to the conditions specified in paragraph (2), alcoholic liquors and tobacco 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 in the United Kingdom from where they will leave the territory of the EU 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 the local clearance procedure;

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

(b)in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration.

(3) In this regulation—

“alcoholic liquors” has the meaning given in regulation 62(5);

“authorisation to use the local clearance procedure” means the authorisation referred to in article 283 of Commission Regulation 2454/93; and

“full customs declaration” means a declaration that contains all the particulars set out in Annex 37 of that Regulation.]

Textual Amendments