7.—(1) For the purposes of regulation 6(1)(a), excise goods leave a duty suspension arrangement at the earlier of the time when—
(a)they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless—
(i)they are dispatched to one of the destinations referred to in [F1regulation 37(a)]; and
(ii)are moved in accordance with the conditions specified in regulation 39;
(b)they are consumed;
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)the premises on which the goods are deposited cease to be a tax warehouse;
F4(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g)they leave a place of importation in the United Kingdom unless—
(i)they are dispatched to one of the destinations referred to in [F5regulation 37(a)]; and
(ii)are moved in accordance with the conditions specified in regulation 39;
(h)there is an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur F6...;
(i)there is any contravention of, or failure to comply with, any requirement relating to the duty suspension arrangement; or
(j)they are found to be deficient or missing from a tax warehouse.
(2) An excise duty point does not occur at the time when excise goods leave a duty suspension arrangement—
(a)by virtue of paragraph (1)(a) or (g), if they are [F7lawfully] delivered for export, shipment as stores or removal to the Isle of Man;
(b)by virtue of paragraph (1)(j), if it is shown to the satisfaction of the Commissioners that the absence of, or deficiency in, the goods is due to a legitimate cause.
F8(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) For the purposes of paragraph (1)(i), the sale of tobacco products that are eligible for home use to a person who is not a manufacturer is a contravention of a requirement of duty suspension arrangements.
(6) In paragraph (5) “manufacturer” has the meaning given in regulation 3(1) of the Tobacco Products Regulations 2001 M1.
Textual Amendments
F1Words in reg. 7(1)(a)(i) 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, 10(2)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F2Reg. 7(1)(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F3Reg. 7(1)(d) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F4Reg. 7(1)(f) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F5Words in reg. 7(1)(g)(i) 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, 10(2)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F6Words in reg. 7(1)(h) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F7Word in reg. 7(2)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Excise Goods (Aircraft and Ship's Stores) Regulations 2015 (S.I. 2015/368), regs. 1(1), 22
F8Reg. 7(3)(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(3) (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. 7, 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), 9 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 5)
C2Reg. 7(1)(g) modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 4A (as amended by S.I. 2019/474, regs. 1, 4(4))
Marginal Citations
M1S.I. 2001/1712; relevant amending instruments are S.I. 2003/1523, 2006/2368.