PART 2Amendments to miscellaneous regulations relating to excise duties
Amendment of the Excise Warehousing (Etc.) Regulations 1988I1I182
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—
Amendment of the Spirits Regulations 1991I2I193
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 F1IP completion day.
Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996I3I204
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;
Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999I4I215
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).
Amendment of the Excise Warehousing (Energy Products) Regulations 2004I5I226
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).
Amendment of the Denatured Alcohol Regulations 2005I6I237
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 alcohol18
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.
Amendment of the Duty Stamps Regulations 2006I7I348
The Duty Stamps Regulations 2006 M11 are amended as follows.
I8I249
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
I9I2510
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).
I10I2611
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”.
I11I2712
In regulation 9(2)(e) (registration), omit “UK registered consignee,”.
I12I2813
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
”
.
I13I2914
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).
I14I3015
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).
I15I3116
Omit regulation 16(3) (returning type A stamps).
I16I3217
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).
I17I3318
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
”
.