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

This section has no associated Explanatory Memorandum

37.— [F1(1)]  Excise goods of a certain class or description may only be moved wholly within the United Kingdom under duty suspension arrangements if they are—

(a)dispatched from a tax warehouse to—

(i)another tax warehouse approved in relation to excise goods of that class or description;

(ii)a place from where they will leave the territory of the [F2United Kingdom]; or

(b)dispatched by a F3... registered consignor from the place of importation to either of the destinations referred to in paragraph (a).

[F4(2) The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland).

(3) Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—

(a)the references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; but

(b)regulation 59A does not apply to the movement.

(4) Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland.]

Textual Amendments

Modifications etc. (not altering text)

C1Reg. 37, 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), 34 (with regs. 2, 3)