The Excise Goods (Accompanying Documents) Regulations 2002

Made: 6th March 2002

Laid before Parliament: 8th March 2002

Coming into force: 1st April 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (e), (fa), (fb), (g), (h), (j), (k), (3), (4) and (5), 100G, 100H and 118A(1) and (2) of the Customs and Excise Management Act 1979, section 1 of the Finance (No. 2) Act 1992; and additionally, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities and payment of excise duty, in exercise of the powers conferred by that section, and of all other powers enabling them in that behalf, hereby make the following regulations:

PART I — PRELIMINARY

Citation and commencement

1

These Regulations may be cited as the Excise Goods (Accompanying Documents) Regulations 2002 and come into force on 1st April 2002.

Interpretation

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Application

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• (1) These Regulations do not apply to any excise goods that are being lawfully moved—

• (a) under the cover of a single administrative document;

• (b) from or to premises registered under section 41A(1) of the Alcoholic Liquor Duties Act 1979[^f00011] (registered beer stores);

• (c) from or to premises in respect of which a person is registered under section 47(1) of the Alcoholic Liquor Duties Act 1979[^f00012] (breweries);

• (d) from premises licensed under section 54(2) or section 55(2) of the Alcoholic Liquor Duties Act 1979 (wineries);

• (e) from premises in respect of which a person is registered under section 62(2) of the Alcoholic Liquor Duties Act 1979 (cider maker’s premises);

• (f) from or to premises registered in accordance with regulations made under section 7(1) of the Tobacco Products Duty Act 1979[^f00013] (registered tobacco factories and stores);

• (g) for the use of, and to the order of, a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979[^f00014] (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies; or

• (h) in circumstances where, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty’s ships), they are to be treated as exported.

• (2) In this regulation single administrative document has the same meaning as in Commission Regulation (EEC) No. 2454/93[^f00015].

PART II — EXPORTS UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part II

4

This Part does not apply to excise goods exported in accordance with the arrangements described in Article 10 of Council Directive 92/12/EEC (distance sales).

Completion of accompanying administrative documents

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• (1) Excise goods entered for removal from an excise warehouse for exportation to another member State must not be removed from that warehouse unless—

• (a) the authorized warehousekeeper is the consignor for the purpose of complying with the Community provisions concerning accompanying administrative documents, and

• (b) the authorized warehousekeeper and any person authorized by him to act on his behalf ensure that the Community provisions are complied with when the accompanying administrative document is completed.

• (2) These requirements also apply to excise goods exported to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Accompanying administrative documents for exports — supplementary provisions

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• (1) Subject to paragraphs (4) and (5) below, an accompanying administrative document—

• (a) must not be amended, and

• (b) must accompany the excise goods to which it relates at all times until those goods arrive at their ultimate destination.

• (2) If the consignee of the excise goods is a non-registered trader, a certificate of payment must accompany the accompanying administrative document and the excise goods at all times until those goods arrive at their ultimate destination.

• (3) The authorized warehousekeeper from whose warehouse any excise goods have been removed for exportation to another member State must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times until the goods reach their ultimate destination.

• (4) For the purpose of complying with the Community provisions concerning changes in the destination of goods only the authorized warehousekeeper who completed the accompanying administrative document, or a person authorized by him to act on his behalf, may amend that document or enter information in Box B of that document to show a new consignee or place of delivery.

• (5) Where there is a new consignee or place of delivery—

• (a) any amendment made to the accompanying administrative document must comply with Article 15(5) of Council Directive 92/12/EEC[^f00016], and

• (b) the authorized warehousekeeper must immediately give notice of the amendment to the Commissioners.

• (6) In this regulation where the ultimate destination of the goods is a place outside the Communities references to the ultimate destination of the goods are references to the place at which the goods finally leave the Communities.

Consignees

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• (1) The person shown as the consignee in any accompanying administrative document must be—

• (a) an authorized warehousekeeper, or

• (b) a registered trader who is not a REDS, or

• (c) a non-registered trader who is not an occasional importer,

in a member State.

• (2) Paragraph (1) above does not apply in the case of goods consigned to an ultimate destination outside the Communities.

• (3) In this regulation authorized warehousekeeper and registered trader have the meanings given in Article 4 of Council Directive 92/12/EEC.

PART III — EXPORTS NOT UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part III

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Completion of simplified accompanying documents

9

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Simplified accompanying documents for exports — supplementary provisions

10

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PART IV — IMPORTS UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part IV

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Accompanying administrative documents for imports

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Accompanying administrative documents for imports — supplementary provisions

13

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Receipt of goods under Community duty suspension arrangements

14

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PART V — IMPORTS NOT UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part V

15

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Simplified accompanying documents for imports

16

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Simplified accompanying documents for imports — supplementary provisions

17

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Receipt of excise goods

18

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PART VI — OBLIGATIONS, CONDITIONS AND RESTRICTIONS

General conditions and restrictions

19

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Obligations of owners and transporters

20

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PART VII — EXCISE DUTY POINT, PAYMENT OF EXCISE DUTY, FORFEITURE AND CIVIL PENALTIES

Excise duty point

21

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Payment

22

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Time for payment

23

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Forfeiture

24

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Civil penalties

25

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PART VIII — ADMINISTRATIVE PROVISION AND CONSEQUENTIAL AMENDMENTS

Administrative provision—imports

26

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Excise Warehousing (Etc.) Regulations 1988

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• (1) Amend the Excise Warehousing (Etc.) Regulations 1988 as follows.

• (2) After regulation 10 insert—

(10A) (1) This regulation applies to goods other than hydrocarbon oil that have been imported from a place outside the Communities (“section 46 goods”). (2) Section 46 goods may be entered for warehousing and moved from their place of importation to an excise warehouse without payment of excise duty if, but only if, the following conditions are complied with— (a) any customs duty charged on the goods is paid or otherwise accounted for to the satisfaction of the Commissioners, and (b) at all times during the movement the goods are accompanied by a copy of copy 6 of the single administrative document that was used to make the customs declaration for those goods. (3) In this regulation the references to copy 6 of the single administrative document and the customs declaration have the same meaning as in Commission Regulation (EEC) No. 2454/93 .

• (3) After regulation 17(5) insert—

(6) Subject to paragraph (7) below, goods entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above shall be accompanied by an accompanying document that has been completed and is used in accordance with the instructions for completion and use set out on the reverse of copy 1 of that document. (7) Paragraph (6) above does not apply to— (a) goods entered for removal for home use, shipment as stores or denaturing; (b) goods entered for removal for use by a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies; (c) goods entered for removal that are, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty’s ships), to be treated as exported; (d) spirits entered for removal for use by a person authorised to receive them in accordance with section 8 of the Alcoholic Liquor Duties Act 1979 (remission of duty in respect of spirits used for medical or scientific purposes); (e) goods entered for removal for exportation in circumstances to which Part II of the Excise Goods (Accompanying Documents) Regulations 2002 apply; (f) goods that are being lawfully moved under the cover of a single administrative document; or (g) any goods that are entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above before 1st October 2002 if those goods are accompanied by a document that has been approved by the Commissioners for that purpose. (8) If there is a contravention of, or failure to comply with, paragraph (6) above, the excise duty point for excise goods that are required by this regulation to be accompanied by an accompanying document is the time those goods were removed from the excise warehouse. (9) The person liable to pay the excise duty at the excise duty point is— (a) the person who arranged for the security required by regulation 16(5) above, or (b) if regulation 16(5) above was not complied with, the authorized warehousekeeper. (10) Any person whose conduct caused a contravention of, or failure to comply with, paragraph (6) above is jointly and severally liable to pay the excise duty with the person specified in paragraph (9) above. (11) Any excise duty that any person is liable to pay by virtue of this regulation must be paid immediately. (12) In this regulation— “single administrative document” has the same meaning as in Commission Regulation (EEC) No. 2454/93; “accompanying document” means the document set out in Schedule 4 below.

• (4) Insert Schedule 4 (set out in the Schedule below) after Schedule 3.

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

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The Beer Regulations 1993

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The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

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SCHEDULE

Signed

New King’s Beam House 22 Upper Ground LONDON SE1 9PJ

M J Eland — Commissioner of Customs and Excise — 2002-03-06

Explanatory note

(This note is not part of the Regulations)

Purpose of the RegulationsThese Regulations implement the requirements of Council Directive 92/12/EEC (OJ No. L76, 23.3.1992, p.1) (as amended) in respect of the documentation required to accompany commercial movements of excise goods within the European Union. They provide for the creation of excise duty points, and identify the persons liable to pay, where there is a failure to comply with (i) those requirements, (ii) Commission Regulation (EEC) No. 2719/92 (OJ No. L276, 19.9.1992, p.1) (as amended) and (iii) Commission Regulation (EEC) No. 3649/92 (OJ No. L369, 18.12.1992, p.17).

Content of the Regulations

Part I. PreliminaryRegulations 1 and 2 are concerned with citation and commencement and interpretation.

Part II. Exports under duty suspension arrangementsRegulation 4 provides that this part of the Regulations does not apply to goods which are supplied as distance sales by a UK vendor.

Part III. Exports not under duty suspension arrangementsRegulation 8 provides that this part of the Regulations does not apply to goods supplied as distance sales by a UK vendor or under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 and goods exported by a person for his own use.

Part IV. Imports under Community duty suspension arrangementsRegulation 11 provides that this part of the Regulations does not apply to goods which are not imported under Community duty suspension arrangements, goods supplied under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999, goods imported as an inward distance sale and goods imported by a person for his own use.

Part V. Imports not under Community duty suspension arrangementsRegulation 15 provides that this part of the Regulations does not apply to goods which are supplied under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999, goods imported as an inward distance sale and goods imported by a person for his own use.

Part VI. Obligations, conditions and restrictionsRegulation 19 permits the Commissioners to impose conditions on authorized warehousekeepers, registered excise dealers and shippers, occasional importers and transporters.

Part VII. Excise duty point, payment of excise duty, forfeiture and civil penaltiesRegulation 21 provides for the excise duty point.

Part VIII. Administrative provision and consequential amendmentsRegulation 26 imposes obligations upon the Commissioners in respect of AADs which they receive.

Footnotes

[^f00001]: 1979 c. 2; section 1(1) defines “the Commissioners”, “excise duty point”, “excise warehouse”, “exporter”, “officer”, “registered excise dealer and shipper” and “registered excise dealers and shippers regulations”; section 93(2)(a) was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 2; section 93(1) and (3) was amended by, and section 93(2)(fa) and (fb) was inserted by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 93(2)(g) to (l) was inserted by the Finance Act 1986(c. 41), Schedule 3, paragraph 4, and amended by the Finance (No. 2) Act 1992, Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991(c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5.

[^f00002]: 1992 c. 48.

[^f00003]: S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).

[^f00004]: 1972 c. 68.

[^f00005]: OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).

[^f00006]: S.I. 1999/1278.

[^f00007]: OJ No. L369, 18.12.1992, p.17.

[^f00008]: OJ No. L76, 23.3.1992, p.1.