The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

PART 2 U.K. Amendments to miscellaneous regulations relating to excise duties

Amendment of the Excise Warehousing (Etc.) Regulations 1988 U.K.

2.—(1) The Excise Warehousing (Etc.) Regulations 1988 M1 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—

“single administrative document” means the single administrative document provided for in a public notice made by the Commissioners M2 under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 M3 ;”.

Commencement Information

I1 Reg. 2 not in force at made date, see reg. 1

I2 Reg. 2 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M1 S.I. 1988/809, relevantly amended by S.I. 2002/501, 2010/593.

M2 In S.I. 1988/809, “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. That is the meaning given by section 1(1) of the Customs and Excise Management Act 1979 and by section 4(3) of the Alcoholic Liquor Duties Act 1979. Section 37(1) of the Taxation (Cross-border Trade) Act 2018 provides that in Part 1 of that Act, “HMRC Commissioners” means “the Commissioners for Her Majesty's Revenue and Customs”.

M3 A draft of the notice is available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/762620/Draft_Notices_to_be_Made_Under_The_Customs__Import_Duty___EU_Exit__Regulations_2018.pdf . When finalised, a hard copy will be available on request from HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

Amendment of the Spirits Regulations 1991 U.K.

3.—(1) The Spirits Regulations 1991 M4 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 [F1 IP completion day].”.

Textual Amendments

F1 Words in reg. 3(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(2)

Commencement Information

I3 Reg. 3 not in force at made date, see reg. 1

I4 Reg. 3 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M4 S.I. 1991/2564, amended by S.I. 2006/1058. There are other amending instruments, but none is relevant.

Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 U.K.

4.—(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 M5 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 M6 ;”.

Commencement Information

I5 Reg. 4 not in force at made date, see reg. 1

I6 Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M5 S.I. 1996/2537. The instrument has been amended, but not relevantly.

M6 Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.

Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 U.K.

5.—(1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M7 are amended as follows.

(2) Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper).

Commencement Information

I7 Reg. 5 not in force at made date, see reg. 1

I8 Reg. 5 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M7 S.I. 1999/1278, relevantly amended by S.I. 2002/501, 2004/2064.

Amendment of the Excise Warehousing (Energy Products) Regulations 2004 U.K.

6.—(1) The Excise Warehousing (Energy Products) Regulations 2004 M8 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).

Commencement Information

I9 Reg. 6 not in force at made date, see reg. 1

I10 Reg. 6 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M8 S.I. 2004/2064, relevantly amended by S.I. 2010/593.

Amendment of the Denatured Alcohol Regulations 2005 U.K.

7.—(1) The Denatured Alcohol Regulations 2005 M9 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 alcohol

18.   The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M10 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”.

Commencement Information

I11 Reg. 7 not in force at made date, see reg. 1

I12 Reg. 7 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M9 S.I. 2005/1524, relevantly amended by S.I. 2010/593, 2011/1043.

M10 S.I. 2010/593, amended by S.I. 2011/2225, 2012/2786, 2013/3210, 2015/368, 2019/13 and modified by S.I. 2010/594.

Amendment of the Duty Stamps Regulations 2006 U.K.

8.  The Duty Stamps Regulations 2006 M11 are amended as follows.

Commencement Information

I13 Reg. 8 not in force at made date, see reg. 1

I14 Reg. 8 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M11 S.I. 2006/202, relevantly amended by S.I. 2010/593, 2011/1043. There are other amending instruments, but none is relevant.

9.  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”.

Commencement Information

I15 Reg. 9 not in force at made date, see reg. 1

I16 Reg. 9 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

10.  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).

Commencement Information

I17 Reg. 10 not in force at made date, see reg. 1

I18 Reg. 10 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

11.  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”.

Commencement Information

I19 Reg. 11 not in force at made date, see reg. 1

I20 Reg. 11 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

12.  In regulation 9(2)(e) (registration), omit “UK registered consignee,”.

Commencement Information

I21 Reg. 12 not in force at made date, see reg. 1

I22 Reg. 12 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

13.  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 ”.

Commencement Information

I23 Reg. 13 not in force at made date, see reg. 1

I24 Reg. 13 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

14.  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).

Commencement Information

I25 Reg. 14 not in force at made date, see reg. 1

I26 Reg. 14 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

15.  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).

Commencement Information

I27 Reg. 15 not in force at made date, see reg. 1

I28 Reg. 15 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

16.  Omit regulation 16(3) (returning type A stamps).

Commencement Information

I29 Reg. 16 not in force at made date, see reg. 1

I30 Reg. 16 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

17.  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).

Commencement Information

I31 Reg. 17 not in force at made date, see reg. 1

I32 Reg. 17 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

18.  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 ”.

Commencement Information

I33 Reg. 18 not in force at made date, see reg. 1

I34 Reg. 18 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.