The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 No. 13

PART 2 U.K. Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

29.—(1) Regulation 61 is amended as follows.

(2) In paragraph (1) for the words from “fallback” to the end substitute “ paper document that complies with the requirements set out in paragraph (1A) and contains the same data as the report of receipt referred to in regulation 59(1). ”.

(3) After paragraph (1) insert—

“(1A) The paper document referred to in paragraph (1) must—

(a) carry the title ‘Fallback Report of Receipt for movements of excise goods under suspension of excise duty’; and

(b) display the required data in the form of data elements, expressed in the same manner as in the report of receipt.”.

Commencement Information

I1 Reg. 29 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.