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The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 2225
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st October 2011, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (“the Principal Regulations”).
Regulations 3, 4, and 7 correct drafting errors in the Principal Regulations.
Regulation 5 amends regulation 13 of the Principal Regulations to reduce the Minimum Indicative Levels (MILS) in relation to cigarettes and tobacco to which regard must be taken for the purposes of determining whether any such goods which have been acquired in another Member State are for a person’s own use.
Regulation 6 amends regulation 46 of the Principal Regulations so that the procedures that must be followed in relation to reports of export from the territory of the EU comply with the requirements of Council Directive 2008/118/EC(1).
Regulation 9 inserts a new regulation 60A into the Principal Regulations to provide for the procedure that must be followed, and the information that must be given to the Commissioners for Revenue and Customs, when the destination shown on an electronic administrative document is amended but the computerised system is not available to notify the change.
Regulation 10 amends regulation 62 of the Principal Regulations to clarify the premises to and from which alcoholic liquors may be moved wholly within the UK under duty suspension arrangements without being under the cover of an electronic administrative document (the simplified procedure) and to extend the simplified procedure to movements to and from excise warehouses for the purpose of the storage of alcoholic liquors.
Regulation 11 inserts a new regulation 63A into the Principal Regulations to extend the simplified procedures in regulations 62 and 63 to the movement of alcoholic liquors and tobacco products to a place in the UK from where they will leave the territory of the Community, subject to the conditions specified in the regulation.
Regulation 12 makes consequential amendments to Schedule 1 (civil penalties-relevant regulations).
A Tax Information and Impact Note covering regulation 5 of this instrument is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
A transposition note setting out how the Principal Regulations implement the requirements of Council Directive 2008/118/EC is available from www.hmrc.gov.uk
(1)
OJ L 076, 23.03.92, p.1.
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