Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
This section has no associated Explanatory Memorandum
6. In regulation 46 (report of export from territory of the EU) for paragraphs (2) to (5) substitute—
“(2) If the customs office of exit is in another Member State the Commissioners must, when they receive an endorsement drawn up by that office certifying that the excise goods have left the territory of the EU, carry out an electronic verification of the data resulting from the endorsement.
(3) When the data referred to in paragraph (2) has been verified the Commissioners must send a report of export to the consignor using the computerised system.
(4) If the Member State of export is another Member State the Commissioners must, when they receive a report of export from the competent authorities of that State, send it to the consignor using the computerised system.
(5) If the customs office of exit is in the United Kingdom the Commissioners must, on the basis of an endorsement drawn up by that office certifying that the excise goods have left the territory of the EU, send a report of export to the consignor using the computerised system.
(6) A report of export shall constitute proof that the movement of the excise goods referred to in the report has ended.
(7) Without prejudice to paragraph (6), a certification by the competent authorities of the Member State in which the customs office of exit is located that the excise goods have left the territory of the EU shall constitute proof that the movement of those goods has ended.”.