The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

[^f00008]: S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

[^f00009]: Section 3(6) of the European Union (Amendment) Act 2008 provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.

[^f00010]: OJ No L 369, 18.12.1992, p 17.

[^f00011]: OJ No L 008, 11.01.1996, p 11.

[^f00012]: OJ No L 128, 27.05. 2009, p 15.

[^f00013]: OJ No L 197, 29.7.2009, p 24.

[^f00014]: Section 47 was substituted by the Finance Act 1991 (c. 31), section 7(3) and amended by the Finance Act 1994 (c. 9), Schedule 4, paragraph 32 and the Finance Act 2008 (c. 9), Schedule 41, paragraph 25(c)(i).

[^f00015]: 1979 c. 7; section 7(ba) was inserted by the Finance Act 2000 (c. 17), section 15(6).

[^f00016]: This follows the Bills of Exchange Act 1882 (c. 61) section 92(a) as read with the Banking and Financial Dealings Act 1971 (c.80), section 3 (1).

[^f00017]: This follows the Bills of Exchange Act 1882 (c. 61) section 92(b), which was amended by the Banking and Financial Dealings Act 1971 (c. 80), section 4 (4).

[^f00018]: 1971 c.80: section 1 of and Schedule 1 to that Act relate to bank holidays. Schedule 1 was amended by the St Andrew’s Day Bank Holiday (Scotland) Act 2007 (asp 2).

[^f00019]: This follows the Bills of Exchange Act 1882 (c.61), section 92(c).

[^f00020]: This follows the Bills of Exchange Act 1882 (c.61), section 92(d), which was inserted by the Banking and Financial Dealings 1971 (c.80). Section 4(3) of the latter Act makes further provision about such orders.

[^f00021]: OJ No L 162, 1.7.2003, p 5.

[^f00022]: OJ No L.302, 19.10.1992, p1; article 4(4d) was inserted by article 1(1) of European Parliament and Council Regulation (EC) 648/2005 (OJ No L 117, 4.5.2005, p 13).

[^f00023]: OJ No L 9, 14.1.2009, p 12.

[^f00024]: “Revenue trader” is defined in section 1(1) of the Customs and Excise Management Act 1979.

[^f00025]: OJ No L 283, 31.10.2003, p 51.

[^f00026]: OJ No C 115, 09.05.08 p.1

[^f00027]: OJ No C 115, 09.05.08 p.1

[^f00028]: “Excise warehouse” is defined in section 1(1) of the Customs and Excise Management Act 1979.

[^f00029]: S.I. 2003/1471.

[^f00030]: S.I. 2001/1712; relevant amending instruments are S.I. 2003/1523, 2006/2368.

[^f00031]: OJ No L 316, 31. 10. 92, p 21.

[^f00032]: 1993 c. 34; section 10 was amended by the Finance Act 2004 (c. 12).

[^f00033]: S.I. 1999/1565; relevant amendments are made by S.I. 2010/592

[^f00034]: 1994 c. 23; sections 43A, 43B and 43C were inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2. Sections 43AA and 43D were inserted by the Finance Act 2004 (c. 12), section 20(1) and (2).

[^f00035]: Section 137A was inserted by the Finance Act 1995 (c. 4), section 20(1) and has been amended by the Finance Act 1997 (c. 16), Schedule 5, Part 2, paragraph 5(1) and the Finance Act 2001 (c. 9), Schedule 3, paragraph 15.

[^f00036]: Section 100J was inserted by the Finance Act 1991 (c. 31), Schedule 4 and has been amended by the Finance Act 1994 (c. 9), Schedule 4, Part 1, paragraph 4.

[^f00037]: S.I. 1988/809; relevant amending instruments are S.I. 2002/501, 2008/2832.

[^f00038]: Subsection (1A) was inserted by the Finance Act 2000 (c. 17), section 27(3).

[^f00039]: Section 23C was inserted by the Finance Act 2004 (c. 12), section 13.

[^f00040]: S.I. 1989/1355; relevant amending instruments are S.I. 1996/2287, 1997/659, 2007/4.

[^f00041]: S.I. 1989/1356; relevant amending instruments are S.I. 1996/2752, 1997/658, 2007/4.

[^f00042]: S.I. 1993/1228; relevant amending instruments are S.I. 2002/501, 2002/1265, 2002/2692, 2008/1885.

[^f00043]: S.I. 1995/1046, to which there are amendments not relevant to these Regulations.

[^f00044]: S.I. 1998/202, to which there are amendments not relevant to these Regulations.

[^f00045]: S.I. 2000/645.

[^f00046]: S.I. 2001/1712, amended by S.I. 2002/2692; there are other amending instruments but none are relevant.

[^f00047]: S.I. 2004/2064.

[^f00048]: S.I. 2005/1524.

[^f00049]: S.I. 2006/202, to which there are amendments not relevant to these Regulations.

[^f00050]: 2008 c. 9; Schedule 41 was amended by Part 2 of Schedule 57 to the Finance Act 2009 (c.10).

[^f00051]: OJ L 076, 23.03.92, p 1.

Interpretation

Application to energy products

Goods released for consumption in the United Kingdom-persons liable to pay

Goods already released for consumption in another Member State-excise duty point and persons liable to pay

Contravention of conditions or requirements-duty point and persons liable to pay

Time of payment of the duty

Destruction and loss of excise goods

Certificates of Registration

Conditions, restrictions and requirements

Accounting and payment

Temporary registered consignees

Certificates of Registration

Conditions and restrictions

Movement conditions

Report of export from territory of the EU when computerised system unavailable

Report of receipt of excise goods exported under duty suspension arrangements

Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions

Registered commercial importers - accounting and payment

Receipt of excise goods

Regulations:

• ...

• ...

• ...

• ...

• ...

• ...

• ...

• ...

• ...

• ...

• 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);

• 58(2) and (5) (electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions);

• 59(1) (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom);

• 60(2) and (4) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable);

• 60A (procedure for amending destination when UK computerised system unavailable);

• 61 (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable);

• 62(3) (conditions applying to simplified procedures for certain movements of alcoholic products);

• 63(3) (conditions applying to simplified procedure for certain movements of tobacco products);

• 63A(2) (conditions applying to simplified procedure for direct exports of alcoholic products and tobacco products);

• ...

• ...

• ...

• ...

• ...

• 87 (obligations of owners and transporters).

41(2) (completion of draft electronic administrative document for exports of excise goods under duty suspension arrangements);

42(2) and (5) (electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions);

43 (exemption certificates);

44(3) (export of energy products by sea-notification of consignee);

45(4) (splitting a movement of energy products);

50(2) and (4) (procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable);

51 (procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions);

53 (electronic administrative documents for imports of excise goods under duty suspension arrangements);

54(1) (report of receipt of goods imported under duty suspension arrangements);

55(1) and (3) (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable);

57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);

58(2) and (5) (electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions);

59(1) (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom);

60(2) and (4) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable);

61 (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable);

62(3) (conditions applying to simplified procedures for certain movements of alcoholic liquors);

63(3) (conditions applying to simplified procedure for certain movements of tobacco products);

65 (accompanying document for exports of excise goods after release for consumption);

66 (additional requirements relating to exports of excise goods after release for consumption);

68 (imports of excise goods after release for consumption);

69 (requirements relating to imports of excise goods after release for consumption);

77(2) (tax representatives-procedure);

87 (obligations of owners and transporters).

Notes

The Excise Warehousing (Etc.) Regulation 1988

1

The revocation of regulation 10A and Schedule 5 only has effect in relation to goods imported on or after 1st January 2011.

The Beer Regulations 1993

2

The revocation of regulation 13(1) to (3) of the Beer Regulations 1993 only has effect from 1st January 2011.

The Excise Goods (Accompanying Documents) Regulations 2002

3

Part V (imports not under community duty suspension arrangements) shall continue to apply to excise goods imported after 31st March 2010 where the movement of the goods was initiated under cover of an accompanying document on or before that date.

4

The following regulations shall continue to apply to movements of excise goods under duty suspension arrangements which are initiated under cover of the formalities set out in Article 18 of Council Directive 92/12 EEC of 25th February 1992 before 1st January 2011—

• (a) in Part 1 (preliminary), regulation 2 (in so far as it applies for the purposes of Parts II and IV);

• (b) in Part II (exports under duty suspension arrangements), regulations 4 to 7;

• (c) in Part IV (imports under community duty suspension arrangements), regulations 11 to 14;

• (d) in Part VI (obligations, conditions and restrictions), regulations 19 and 20 (in so far as they apply for the purposes of Parts II and IV);

• (e) in Part VII (excise duty point, payment of excise duty, forfeiture and civil penalties), regulations 21(1), (2), (3) and (5), 22(1)(a) and (b), (2), (3) and (4), 23, 24 and 25 (in so far as it applies to a contravention or failure to comply with regulations 9, 10, 16, 17 or 18);

• (f) in Part VIII (administrative provision and consequential amendments), regulation 26,

and for these purposes references to “REDS” and “occasional importer” in those regulations shall be construed as references to “UK registered consignee” and “temporary registered consignee” respectively.

Editorial notes

[^c20164651]: 1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) was substituted, section 93(3) amended and section 93(2)(fa), (fb) and (fc) and (5A) inserted by the Finance (No. 2) Act 1992 (c. 48), 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 and by the Finance Act 2002(c. 23), Schedule 3, Part 1, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7.

[^c20164661]: 1979 c. 4; section 41A was inserted by the Finance Act 1991, section 7(2) and subsection (7) has been amended by the Finance (No.2) Act 1992, Schedule 1, paragraph 10 and Schedule 18, Part 1. Section 49 was substituted by the Finance Act 1991, Schedule 2, paragraph 14. Section 77(1)(a) and (e) was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraph 5. Schedule 2A was inserted by the Finance Act 2004 (c. 12), section 4(2). Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.

[^c20164671]: 1979 c. 5; section 27(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979. Section 21 was amended by the Finance Act 1993 (c. 34), Schedule 23, Part 1(4), the Finance Act 1994 (c. 9), Schedule 4, paragraph 55 and the Finance Act 2004, section 6(3). Section 23C was inserted by the Finance Act 2004, section 13. Paragraph 11 of Schedule 3 was amended by the Finance Act 1985 (c. 54), Schedule 4, paragraph 4.

[^c20164681]: 1979 c. 7; section 7(1)(b) was amended, and section 7(1)(ba) and (1A) inserted, by the Finance Act 2000 (c. 17), section 15(5),(6) and (9). Section 9(2) was inserted by the Finance Act 2006 (c. 25), section 2(2). Section 10(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979.

[^c20164691]: 1992 c. 48; section 1(7) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Section 2 was amended by the Finance Act 1998 (c. 36), Schedule 2, paragraph 6 and the Finance Act 1999 (c. 16), section 11(1) and (2).

[^c20164701]: 1995 c. 4. Section 5(8) provides for the section to be construed as one with the Alcoholic Liquor Duties Act 1979 (c. 4). Section 4(2) of that Act provides for it to be construed as one Act with the Customs and Excise Management Act 1979, and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.

[^c20164711]: 1972 c. 68; paragraph 1A of Schedule 2 was inserted by the Legislative and Regulatory Reform Act 2006 (c. 51), section 28. Section 2(2) was amended by the Legislative and Regulatory Reform Act 2006, section 27(1)(a) and the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1.

[^c20164721]: S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.

[^c20164731]: Section 3(6) of the European Union (Amendment) Act 2008 provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.

[^c20164741]: OJ No L 369, 18.12.1992, p 17.

[^c20164751]: OJ No L 008, 11.01.1996, p 11.

[^c20164761]: OJ No L 128, 27.05. 2009, p 15.

[^c20164771]: OJ No L 197, 29.7.2009, p 24.

[^c20164791]: 1979 c. 7; section 7(ba) was inserted by the Finance Act 2000 (c. 17), section 15(6).

[^c20164801]: This follows the Bills of Exchange Act 1882 (c. 61) section 92(a) as read with the Banking and Financial Dealings Act 1971 (c.80), section 3 (1).

[^c20164811]: This follows the Bills of Exchange Act 1882 (c. 61) section 92(b), which was amended by the Banking and Financial Dealings Act 1971 (c. 80), section 4 (4).

[^c20164821]: 1971 c.80: section 1 of and Schedule 1 to that Act relate to bank holidays. Schedule 1 was amended by the St Andrew's Day Bank Holiday (Scotland) Act 2007 (asp 2).

[^c20164831]: This follows the Bills of Exchange Act 1882 (c.61), section 92(c).

[^c20164841]: This follows the Bills of Exchange Act 1882 (c.61), section 92(d), which was inserted by the Banking and Financial Dealings 1971 (c.80). Section 4(3) of the latter Act makes further provision about such orders.

[^c20164921]: “Excise warehouse” is defined in section 1(1) of the Customs and Excise Management Act 1979.

[^c20164941]: S.I. 2001/1712; relevant amending instruments are S.I. 2003/1523, 2006/2368.

[^c20165001]: Section 100J was inserted by the Finance Act 1991 (c. 31), Schedule 4 and has been amended by the Finance Act 1994 (c. 9), Schedule 4, Part 1, paragraph 4.

[^c20165011]: S.I. 1988/809; relevant amending instruments are S.I. 2002/501, 2008/2832.

[^c20165021]: Subsection (1A) was inserted by the Finance Act 2000 (c. 17), section 27(3).

[^c20165031]: Section 23C was inserted by the Finance Act 2004 (c. 12), section 13.

[^c20165041]: S.I. 1989/1355; relevant amending instruments are S.I. 1996/2287, 1997/659, 2007/4.

[^c20165051]: S.I. 1989/1356; relevant amending instruments are S.I. 1996/2752, 1997/658, 2007/4.

[^c20165061]: S.I. 1993/1228; relevant amending instruments are S.I. 2002/501, 2002/1265, 2002/2692, 2008/1885.

[^c20165071]: S.I. 1995/1046, to which there are amendments not relevant to these Regulations.

[^c20165081]: S.I. 1998/202, to which there are amendments not relevant to these Regulations.

[^c20165091]: S.I. 2000/645.

[^c20165101]: S.I. 2001/1712, amended by S.I. 2002/2692; there are other amending instruments but none are relevant.

[^c20165111]: S.I. 2004/2064.

[^c20165121]: S.I. 2005/1524.

[^c20165141]: 2008 c. 9; Schedule 41 was amended by Part 2 of Schedule 57 to the Finance Act 2009 (c.10).

[^c20165151]: OJ L 076, 23.03.92, p 1.

[^key-00482ba040927409dbfff5c162844c4e]: Words in reg. 60(1) inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 8

[^key-022a712869649ae2f904240d225dcc0e]: Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-02f21600f2535d0fa43b176c1c20cee4]: Words in reg. 56(1)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(3)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-034c9c59b9c884f34f0f99612bdfd684]: Words in reg. 37(1)(a)(ii) substituted (31.12.2020) The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 19(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 89); S.I. 2020/1640, reg. 2, Sch.

[^key-040c73cdf3fccc43a6a70c27009ee481]: Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(s) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-052aa7831a819307e55c4186961dfcfd]: Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(a)); S.I. 2020/1640, reg. 2, Sch.

[^key-05566b12d04ada79de9e78ec5e8f8d7c]: Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(r)(ii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-05d134cefc1c3ed55ff3b1f00d72c31d]: Reg. 19(2)(5) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-07de00c76ff11d14e90ebe6e70dd44a9]: Reg. 82 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 35 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-087d57b91f39c50015d86affd5c7ac93]: Word in reg. 60A heading inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.

[^key-0a8fd11421332911998a5636d9586876]: Word in reg. 31(1)-(5) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-0b8d451f06814ff192b1f6a66e507add]: Words in reg. 59(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 25 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-0d09bfe7f5a522ebb147ae7629397fd4]: Word in regs. 32(a)-(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-0e207562e352ef16ab94d282939f63f5]: Words in reg. 19(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(4) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.

[^key-10b2ebd203e2d80bffcc840e76c2d7ef]: Words in reg. 12(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 13 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-11757cdf0dd3d115ebcd2ea8f4323a9b]: Reg. 58(7)-(9) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(7) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.

[^key-13a789c39761680e9d7041fa5a303cc2]: Reg. 57(1A) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 23(1A) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 92); S.I. 2020/1640, reg. 2, Sch.

[^key-13d1d18bb82681759f0cb9a6794721f4]: Words in reg. 3(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(2)(a) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.

[^key-15e7a5f41dc39646fff62013c3de7723]: Reg. 56 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, 2A, Sch. para. 4C (as substituted by S.I. 2019/474, regs. 1, 4(4))

[^key-176447895f48f54d3c631a63b2e0d3c7]: Words in reg. 60(2)(b) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 27(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-1783bf1b7fff138186e0ef6384fd3cab]: Reg. 82, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 73 (with regs. 2, 3)

[^key-19010e64676da25f0eea0da2eb3310d6]: Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(iii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-194c90ba17604516a8457ab2b4cc1409]: Words in reg. 58(2) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.

[^key-196660c475c2e773da7ccf8218e56a72]: Words in reg. 81(3) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-1b363fc6ed9abfb79bf4f02f5e5d4220]: Word in reg. 9(1)(b)(ii) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(a) (with regs. 43, 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-1b872409f6edee06fff36f519d0e0d9b]: Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-1d24f3d25d4eb3bf810d859e174b5d62]: Word in reg. 60(3)(c) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.

[^key-1d8faee8076bdc6cc0e1dc09b5c01dfd]: Regulations, as they had effect immediately before IP completion day, continued (with modifications, including the insertion of new Pt. A8, and otherwise as indicated at individual provision level) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended, with further modifications including the insertion of new Pts. 4A, 4B, 9A-9C and new regs. 21A, 21B, 39A, 42A, 51A and 85A in so far as the Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland, and with new savings in regs. 80A-80E (as inserted (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39); and as further amended (1.10.2024) by S.I. 2024/941, regs. 1, 3-15)

[^key-1e8f5294c849d804385b1b6360aba7f8]: Word in reg. 59(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.

[^key-1eeb02163d43a25c525fac2bfcefb343]: Words in reg. 87 substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 38 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-2154e23ff2e1fc39fe50843b778ca7f3]: Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(viii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-221cc0f523408b7741bb275c2a326e28]: Words in reg. 3(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(2)(b) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.

[^key-22ac227e9b530b3ff856479de09334b2]: Words in reg. 80(1)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-277293fce6776f31eaf5571faa8ea843]: Reg. 79, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 69A (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 35)

[^key-27ea11be6c07ceb5fa683ab82cbaabdd]: Words in reg. 6(2)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2019/1216, regs. 1(2), 5(2)); S.I. 2020/1640, reg. 2, Sch.

[^key-2860c279744e7457939799dc63a0e53d]: Word in reg. 60A(2) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(j) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.

[^key-29a1438eddd72b356b880f69d66565d2]: Words in reg. 7(1)(a)(i) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-2b848454cc24f933252c62f316ec0945]: Reg. 80, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 70, 71 (with regs. 2, 3)

[^key-2db24ee776aefb847fa3c6845975771f]: Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(l) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-2e37ad49c3a7520f1d7482595fa4de66]: Reg. 80(3)(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-2f898de423fc02f667947f52ccbac8ce]: Reg. 16, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 17 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 8)

[^key-303358cd7ea324361e76b37d882a0b57]: Reg. 33, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 30 (with regs. 2, 3)

[^key-3219d85025eb7fb3f73c52b123f30bf4]: Reg. 3(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-32f86db5065269c43df721b27d4b686b]: Word in Pt. 4 heading omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-344ce8bbae9e10c382f682756e0ec09a]: Reg. 30, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 29 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 14)

[^key-34559f3f5040fb0a39c4d2f72d322e6c]: Reg. 9, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 12 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 6)