C1PART 8MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when F2UK computerised system unavailableC160
1
2
Excise goods may only be moved from a tax warehouse or place of importation under duty suspension arrangements if—
a
the consignor notifies the Commissioners before the goods leave the warehouse or place of importation; and
b
the goods are accompanied by a F6paper document that complies with the requirements set out in paragraph (2A).
F72A
The paper document referred to in paragraph (2)(b) must—
a
carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’; and
b
contain the same data displayed in the form of data elements and expressed in the same manner as the draft electronic administrative document referred to in regulation 57(2).
3
Before the goods leave the warehouse or place of importation the Commissioners may require the consignor to—
a
provide a copy of the fallback accompanying document;
b
verify the data contained in that document; and
c
provide information on the reasons for the unavailability of the F4UK computerised system (if the consignor is responsible for that unavailability).
4
As soon as the F5UK computerised system is restored the consignor must, in accordance with regulation 57(2), complete a draft electronic administrative document and send it to the Commissioners.
5
The Commissioners must, in accordance with regulation 57(3), carry out a verification of the data in the draft electronic administrative document.
6
If the data are valid, regulation 57(5) to (8) shall apply and the electronic administrative document shall replace the fallback accompanying document.
7
If the data are invalid, the movement shall be treated as taking place under cover of the fallback accompanying document.
8
The consignor must keep a copy of the fallback accompanying document.
Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, 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), 54 (with regs. 2, 3)