The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019

PART 4 U.K. Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 etc.

Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 U.K.

4.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M1 are amended as follows.

(2) In regulation 9(1)(b)(ii) for “their release for free circulation in the United Kingdom”, substitute “ a declaration for the free-circulation procedure M2 or an authorised use procedure M3 being accepted ”.

(3) In regulation 30(1) for “their release for free circulation”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ”.

Commencement Information

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M1 S.I. 2010/593, amended by S.I. 2011/2225 and S.I. 2019/975 and modified by S.I. 2010/594. It is also amended by S.I. 2019/13 and amended and modified by S.I. 2019/474, but at the date of making these Regulations those amendments and modifications have not yet come into force pending commencement regulations to be made by HM Treasury. There are other amending instruments but none is relevant.

M2 “Free-circulation procedure” has the meaning given by section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.

M3 “Authorised use procedure” has the meaning given by paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 U.K.

5.—(1) The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 M4 are amended as follows.

(2) In regulation 9 for paragraph (3) substitute—

“(3) In paragraph (2)(a) omit “other than EU excise goods”.”.

(3) In regulation 22 for paragraph (4) substitute—

“(4) After that paragraph insert—

“(1A) This Part also applies to the movement of the energy products mentioned in Article 20(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity from a place of importation to—

(a) a tax warehouse; or

(b) a place from where they will leave the territory of the United Kingdom,

where the energy products do not at any time leave the United Kingdom during the course of the movement.

(2) (a) The Commissioners must publish a notice specifying the requirements for the electronic messages to be sent using the computerised system, namely—

(i) the electronic administrative document;

(ii) the cancellation message referred to in regulation 58(2);

(iii) the change of destination message;

(iv) the notification of change of destination message referred to in regulation 58(9); and

(v) the report of receipt and report of export; and

(b) for each message, the notice must specify the data elements required structured in data groups and, where applicable, data subgroups.”.”.

(4) In regulation 30(4) for sub-paragraph (a) substitute—

“(a) for the definition of “authorisation to use the local clearance procedure” substitute—

““authorisation to use a simplified customs procedure” means—

(a) where authorisation was granted before 1st May 2016, the authorisation referred to in Article 283 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;

(b) where authorisation was granted on or after 1 May 2016, an authorisation, granted by the Commissioners, which permits goods to be made available for examination at those premises;”; and”.

Commencement Information

I2 Reg. 5 in force at 26.9.2019, see reg. 1(2)

Marginal Citations

M4 S.I. 2019/13, amended by S.I. 2019/474. The provisions amended by this regulation have not come into force pending commencement regulations to be made by HM Treasury.

Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 U.K.

6.  Omit regulation 7 of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 M5 .

Commencement Information

I3 Reg. 6 in force at 26.9.2019, see reg. 1(2)

Marginal Citations

M5 S.I. 2019/474, to which there are amendments not relevant to these Regulations. The provisions omitted by this regulation, and by regulation 8, have not come into force.