Amendment of the Excise Warehousing (Etc.) Regulations 1988U.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
I1Reg. 2 not in force at made date, see reg. 1
I2Reg. 2 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.
Marginal Citations
M1S.I. 1988/809, relevantly amended by S.I. 2002/501, 2010/593.
M2In 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”.
M3A 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.