2019 No. 15
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019
Made
Laid before Parliament
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty's Revenue and Customs M1 make the following Regulations in exercise of the powers conferred by—
- a
section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 1979 M2;
- b
section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 M3;
- c
section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 M4;
- d
section 5(2) and (3) of the Finance Act 1995 M5; and
- e
section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 M6.
The Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint, and to make the transitional and savings provisions contained in Part 3 of these Regulations.
1979 c. 2. Section 93(1) was substituted by paragraph 2(1) of Schedule 2 to, the Finance (No. 2) Act 1992 (c. 48). Section 93(2)(a) was relevantly amended by paragraph 2(a) of Schedule 8, Part 1, to the Finance Act 1981 (c. 35), section 93(2)(da) and (fa) were inserted by paragraph 2(2) of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48), and section 93(2)(ee) was inserted by paragraph 3 of Schedule 3 to the Finance Act 1986 (c. 41). Section 100G was inserted by Schedule 4 to the Finance Act 1991 (c. 31).
1979 c. 4. Section 13(1A) was substituted by paragraph 12 of Schedule 8, Part 2, to the Finance Act 1981. Section 77 was amended by paragraph 23 of Part 2 of Schedule 8 to the Finance Act 1981, paragraphs 5 and 6 of Schedule 2, and Part 1 of Schedule 29, to the Finance Act 1995. There are other amendments to sections 2, 13 and 77of the Act, but none is relevant. Paragraphs 1 and 5 of Schedule 2A were relevantly amended by S.I. 2006/144, 2015/664.
1979 c. 5. Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26), and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34). There are other amendments to section 20AA, but none is relevant. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Section 23C extends the Commissioners' powers to make regulations under section 93 of the Customs and Excise Management Act 1979 concerning the substances listed in section 23C(4). Relevant amendments were made to section 23C by the Finance Act 2016 (c. 24), Schedule 17, Part 1, paragraph 8.
1995 c. 4. Section 5 was amended by S.I. 2009/56, but not relevantly.
2018 c. 22. By virtue of sections 52(1) and (5) of that Act, the powers of the Commissioners for Her Majesty's Revenue and Customs to make relevant subordinate legislation cited above include power to make supplementary, incidental, transitional, transitory, saving or consequential provision.
PART 1Introductory provision
Citation and commencementI1I261
These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.
PART 2Amendments to miscellaneous regulations relating to excise duties
Amendment of the Excise Warehousing (Etc.) Regulations 1988I2I242
1
The Excise Warehousing (Etc.) Regulations 1988 M7 are amended as follows.
2
In regulation 17 (removal from warehouse— documentary exceptions)—
a
omit paragraphs (7)(e) and (ea);
b
in paragraph (12), for the definition of “single administrative document”, substitute—
Amendment of the Spirits Regulations 1991I3I273
1
The Spirits Regulations 1991 M10 are amended as follows.
2
In regulation 18 (ascertainment of strength of spirits), for paragraph 1(c), substitute—
c
by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to F1IP completion day.
Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996I4I284
1
The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 M11 are amended as follows.
2
In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—
private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 M12;
Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999I5I295
1
The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M13 are amended as follows.
2
Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper).
Amendment of the Excise Warehousing (Energy Products) Regulations 2004I6I316
1
The Excise Warehousing (Energy Products) Regulations 2004 M14 are amended as follows.
2
In regulation 2 (interpretation), omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”.
3
Omit regulation 3 (European Union imports).
4
In regulation 5 (treatment of warehoused special energy products)—
a
omit paragraph (1);
b
in paragraph (2), omit “(other than special energy product that falls within paragraph (1) above)”;
c
in paragraph (3), after “to which paragraph” omit “(1) or”;
d
omit paragraph (4)(c).
Amendment of the Denatured Alcohol Regulations 2005I7I327
1
The Denatured Alcohol Regulations 2005 M15 are amended as follows.
2
In regulation 4 (classes of denatured alcohol)—
a
for paragraph (2), substitute—
2
Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.
b
for paragraph (3), substitute—
3
Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.
c
omit paragraph (4);
d
in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;
e
omit paragraph (7).
3
For regulation 18, substitute—
Importing and exporting denatured alcohol18
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M16 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.
Amendment of the Duty Stamps Regulations 2006I8I458
The Duty Stamps Regulations 2006 M17 are amended as follows.
I9I349
In regulation 2 (interpretation)—
a
in paragraph (1)—
i
for the definition of “authorized warehousekeeper”, substitute—
“authorized warehousekeeper”, subject to paragraph (4), means an authorised warehousekeeper under regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
ii
for the definition of “external territory”, substitute—
“external territory” means a territory for whose external relations the United Kingdom is responsible;
iii
in the definition of “irregular stamper”, omit “, other than a temporary registered consignee or unregistered commercial importer,”;
iv
omit the definition of “registered commercial importer”;
v
omit the definition of “tax representative”;
vi
for the definition of “tax warehouse”, substitute—
“tax warehouse” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
vii
omit the definition of “temporary registered consignee”;
viii
omit the definition of “third country”;
ix
omit the definition of “UK registered consignee”;
x
omit the definition of “unregistered commercial importer”;
b
for paragraph (4)(b), substitute—
b
is, and is by law entitled to be, recognised by the authorities of the external territory in which it is established as representing the interests of those producers in that territory, and
I10I3610
In regulation 5 (conditions for obtaining type A stamps)—
a
for paragraph (3), substitute—
3
A registered person who is a registered owner is authorized if they are also an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, compounder, a person who bottles alcoholic liquor in the United Kingdom, the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979, or they do not have a fixed establishment in the United Kingdom or an external territory and they carry on a trade or business that consists of or includes distilling, manufacturing, or bottling, alcoholic liquor.
b
omit paragraph (4).
I11I3711
In regulation 6(3) (conditions for obtaining authority to affix type A stamps to retail containers), omit “who is not a temporary registered consignee or unregistered commercial importer and”.
I12I3812
In regulation 9(2)(e) (registration), omit “UK registered consignee,”.
I13I3913
In regulation 10 (disqualification from being registered)—
a
for paragraph (4), substitute—
4
A person is disqualified from being registered if they have a fixed establishment in the United Kingdom or an external territory, unless they are an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, registered owner, compounder, a person who bottles alcoholic liquor in the United Kingdom, or the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979.
b
in paragraph (5), for “European Union” substitute “
United Kingdom
”
.
I14I4014
In regulation 14 (ordering and obtaining type A stamps)—
a
in paragraph (2)(f)(ii), for “an external territory or a third country” substitute “
a place outside the United Kingdom
”
;
b
omit paragraphs (7) and (8).
I15I4115
In regulation 15 (receiving type A stamps)—
a
omit paragraph (2);
b
in paragraph (3), after “registered person” omit “, temporary registered consignee or unregistered commercial importer”;
c
omit paragraph (5).
I16I4216
Omit regulation 16(3) (returning type A stamps).
I17I4317
In paragraph (1) of regulation 19 (premises where duty stamps etc, may be affixed)—
a
in sub-paragraph (a), for “a third country” substitute “
a place outside the United Kingdom that is not an external territory
”
;
b
omit sub-paragraph (c);
c
in sub-paragraph (d)—
i
at the end of paragraph (ii), insert “
, or
”
;
ii
in paragraph (iii), for “an external territory or a third country” substitute “
a place outside the United Kingdom
”
; and
iii
omit paragraph (iv).
I18I4418
In regulation 20 (times at which a retail container must be stamped)—
a
omit paragraph (1);
b
in paragraph (2), for “an external territory or third country” substitute “
a place outside the United Kingdom
”
.
PART 3Transitional and saving provisions
InterpretationI19I46F219
In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day.
The Excise Warehousing (Etc.) Regulations 1988I20I2520
1
The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on F3IP completion day.
2
In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.
The Warehousekeepers and Owners of Warehoused Goods Regulations 1999I21I3021
1
Regulation 11(2)(aa) of the Principal Regulations continues to apply to goods that are in the course of a movement on F4IP completion day.
2
In this regulation, “the Principal Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 as they have effect prior to the amendment made by regulation 5 of these Regulations.
The Denatured Alcohol Regulations 2005I22I3322
1
The amendments made by regulation 7 have no effect in relation to—
a
denatured alcohol made before F5IP completion day;
b
denatured alcohol that has been incorporated before F6IP completion day into a product that is not for human consumption; or
c
denatured alcohol (whether made or incorporated) that is in the course of a movement on F7IP completion day.
2
In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations.
The Duty Stamps Regulations 2006I23I3523
1
The amendments made by regulations 8 to 18 have no effect in relation to retail containers of alcoholic liquor—
a
to which duty stamps are affixed before F8IP completion day; or
b
that are in the course of a movement on F9IP completion day.
2
In paragraph (1)—
a
“duty stamps” has the meaning given by paragraph 1(5) of Schedule 2A to the Alcoholic Liquor Duties Act 1979;
b
“retail containers of alcoholic liquor” is to be construed in accordance with the definition of “alcoholic liquor” in regulation 2(1) of the Duty Stamps Regulations 2006 and paragraph 1(2) of Schedule 2A to the Alcoholic Liquor Duties Act 1979.
Section 1(1) of the Customs and Excise Management Act 1979 (c. 2), as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. Under section 4(3) of the Alcoholic Liquor Duties Act 1979 (c. 4) and section 27(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5), “the Commissioners” has the same meaning in those Acts as it has in section 1(1) of the Customs and Excise Management Act 1979. Section 5(8) of the Finance Act 1995 (c. 4) provides that section 5 of that Act shall be construed as one with the Alcoholic Liquor Duties Act 1979.