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

Simplified procedure for certain movements of alcoholic liquors

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.

(2) Subject to the conditions specified in paragraph (3), alcoholic liquors to which this regulation applies may be moved without being under the cover of an electronic administrative document—

(a) from or to premises in respect of which the producer of the alcoholic liquor or a packager is registered under section 41A(1) of ALDA 1979 (beer stores);

(b) from or to premises in respect of which the producer of the alcoholic liquor is registered under section 47(1) of ALDA 1979 (breweries);

(c) from or to premises in respect of which the producer of the alcoholic liquor holds a licence under section 54(2) or 55(2) of ALDA 1979 (wineries);

(d) from or to premises in respect of which the maker of the alcoholic liquor is registered under section 62(2) of ALDA 1979 (cider maker’s premises);

(e) from or to an excise warehouse used for the production, manufacture, packaging, bottling, blending and other processing of alcoholic liquors or for the maturation of spirits and in respect of which the producer or manufacturer is the authorised warehousekeeper;

(f) from or to premises—

(i) in respect of which another person is registered or holds a licence under any of the provisions referred to in sub-paragraphs (a) to (d) or is the authorised warehousekeeper; and

(ii) that person and the producer or manufacturer of the alcoholic liquor are treated as members of a group under sections 43A to 43D of the Value Added Tax Act 1994(1).

(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 referred to in paragraph (2)(e) and (f), 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 paragraphs (2)(e) and (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;

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

“packager” has the meaning given in section 4(1) of that Act.

(1)

1994 c. 23; sections 43A, 43B and 43C were inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2. Sections 43AA and 43D were inserted by the Finance Act 2004 (c. 12), section 20(1) and (2).