Destruction and loss of excise goodsU.K.
21.—[F1(1) This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.]
(2) A “relevant event” means the total destruction or irretrievable loss of excise goods as a result of—
(a)the nature of the goods;
(b)unforeseeable circumstances;
(c)force majeure; or
(d)authorisation by the [F2Commissioners].
[F3(3) If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.]
(4) For the purposes of this regulation goods are considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.
Textual Amendments
F1Reg. 21(1) 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, 16(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F2Word in reg. 21(2)(d) 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, 16(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F3Reg. 21(3) 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, 16(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Reg. 21, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) 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), 20 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 11)