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

[^key-df152e2798a1e96e6c804358d8bb8a48]: Word in reg. 30(2) 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(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-df858ec9294eae951d544eaac727fed7]: Words in reg. 89(3) 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, 39 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-dfc26611740e9c7a3cd7fb384e98acea]: Word in reg. 81(6) 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, 34(6)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e35833f74a4527a20f7c9ee8e26e92f1]: 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(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e3cd4e466a9b41d96b7e9074344adb3c]: Words in reg. 61(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, 29(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e4bbe338655450ca6799c01629d472d6]: Words in reg. 81(6) 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(6)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e6bef223eab9f993a6f10682abdce870]: 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(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e6ef7fe34ce9e3f39e06e478ee3401bf]: Reg. 81(7) 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(7) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e72624db5f4bda177184ff6474d07e25]: Reg. 62(2)-(2E) substituted for reg. 62(2) (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(1)(a)

[^key-e76623e4d99e0ae2074ed23831c966ab]: 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(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e7e66040e48c9eedba1aa51740d823ec]: Words in reg. 3(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, 7(2)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e851800faa66594c190caf79e51db903]: Words in reg. 62(4) substituted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(1)(c)

[^key-e8520a358a983370a9429c1c9e6d3ebc]: Words in reg. 81(6)(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, 34(6)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e8d9cd0d72f7e5f12586243923fd9613]: 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(j) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-e9f6ad12c1494e5a0fbcd85faad367c6]: Pt. 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, 17 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-eda5bbda2c0993bcf77e947948b87571]: Words in reg. 3(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, 7(2)(o) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-ee22371e547fc9bfb2fd93639edda5a4]: Words in reg. 63A(3) 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, 30(4)(a) (with reg. 44) (as amended by S.I. 2019/1216, regs. 1(2), 5(4); S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-ef523734546d50a4ece0551161d261fe]: 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)(iv) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-eff891c645571f57edc18d34919fc4de]: Words in reg. 58(5) 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(5) (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-f0f683feea6df200b9d8a01a60b37e18]: 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(o) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-f1c9ad211a0228bb4a3e36b4a3315a74]: 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(k) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-f21b0781561d5af750ad0256f175f6b4]: Reg. 81, 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), 72 (with regs. 2, 3) (as amended (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 14)

[^key-f329ed243584b368f5a58f992bf29ab7]: Reg. 37(2)-(4) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 19(c) (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-f37459228d3036f1c6cc3b52d6cec5fb]: Regs. 2A, 2B 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, 6 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 84); S.I. 2020/1640, reg. 2, Sch.

[^key-f3a85372cf474cd938c2fdb9ab7daf33]: Reg. 7(1)(f) 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, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-f4cbb92db691a84c8ca42b5338bc73c1]: Words in Sch. 1 inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 12(b)

[^key-f63ce62e182dfd0476f1cbca902633eb]: Reg. 14, 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), 15 (with regs. 2, 3)

[^key-f6b753f3df8507bdf63296a4c0160933]: Words in reg. 58(4)(c) 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(4)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-f83af680e1f124035d81a4ba73e3ae6f]: 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(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-f8663608462f3ae3fe765043726b22b6]: Pt. 14 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, 36 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-fc5dbc67845ac413f7c101854cc428ee]: Reg. 86(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, 37(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-fc929a9fffd7fc3ac9e6eba2ef4d6cd9]: Reg. 21(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, 16(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-fcc5d928b54ccd575730e3a084ea0148]: Reg. 7(1)(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, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-fe69b58256fe5b7c92a3a2a7ab4bc154]: Full stop in reg. 19(7) substituted for semicolon (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^key-ff4842e61b3dda2cd50ba58bea62db44]: Reg. 19, 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), 19 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 10)

[^key-ffb2f36397ea9fc83b7c54209a16d247]: Reg. 21(3) 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, 16(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

[^M_C_1415f180-d9f8-4e8e-a467-2629af677ac6]: Reg. 6 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, Sch. para. 4 (as amended by S.I. 2019/474, regs. 1, 4(4))

[^M_C_2686c86a-bb6e-4a05-c1d4-698c3a809e8c]: Pt. 11, 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), 58-63 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 32, 33, 39)

[^M_C_32161cdd-597b-4ab8-9389-2a70cb888090]: Reg. 21, 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), 20 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 11)

[^M_C_62c74b01-e959-4c83-955d-847f83a7305a]: Pt. 7, 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), 50-52 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 31)

[^M_C_92779cf8-82b3-44da-aa85-ce65dff8fd68]: Pt. 6, 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), 36-49 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 19-30 and (1.10.2024) by S.I. 2024/941, regs. 1, 5-10)

[^M_C_a5e89df7-95bc-4463-8885-606f871971c2]: Pt. 12, 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), 64-69 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 34 and (1.10.2024) by S.I. 2024/941, regs. 1, 12)

[^M_C_b456f53f-fabb-4d58-a051-07418f8db82f]: Reg. 37 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. 4B (as amended by S.I. 2019/474, regs. 1, 4(4))

[^M_C_c779ac51-3328-4da0-d0b8-d86a470811ba]: Reg. 3, 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), 5, 6 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-3 and (1.10.2024) by S.I. 2024/941, regs. 1, 3)

[^M_C_db494833-a2e2-4678-86dd-21998bb4354f]: Regulations, as they 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), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)

[^M_C_def5dc61-f7f4-46f9-e89d-ef69479fbe2c]: Reg. 3 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. paras. 1, 2 (as amended by S.I. 2019/474, regs. 1, 4(2)(3))

[^M_C_e859d2da-57e6-45c5-a181-c3198c67bd50]: Regulations modified (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 10-15 (as amended by S.I. 2019/1215, regs. 1(2), 16; S.I. 2021/1444, regs. 1(3), 4); S.I. 2020/1640, reg. 2, Sch.

[^M_C_ef44a734-70e0-4968-fc08-3f37333f2e8f]: Pt. 3, 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), 21-27 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 13)

[^M_F_1732fc1c-0b7a-4095-ebb0-246d4abcc043]: Reg. 56A 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, 22A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 91); S.I. 2020/1640, reg. 2, Sch.

[^key-2f6009995b3803012e05f633324c4264]: Words in Sch. 1 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(8)

[^key-2ccf3411175ca3bd8a65568bd2334a07]: Words in reg. 19(4)(a) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(2)

[^key-5f46d651cf54a69c720d77b4fc8fc422]: Words in reg. 38(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(3) (with Sch. para. 11(9))

[^key-e3c850c8050a62a3922a0703331c5990]: Words in reg. 62 heading substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)

[^key-084e46d9d7ba360902e732a8d3bb9aec]: Words in reg. 62(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)

[^key-3606a9badf20ca13d97d5a24c7d3f739]: Words in reg. 62(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(i)

[^key-b405bf0323f298e8ef75179cee88f172]: Words in reg. 62(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(ii)

[^key-2f5f939efafb6fa1af91ffdac1f60cd9]: Reg. 62(3)(e) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(iii)

[^key-35b1c4d71f149e252251e7066e46c243]: Words in reg. 62(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)

[^key-650cef991e0a56a42f1d26712a46c8f6]: Words in reg. 63A heading substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)

[^key-91b4ebc14f22c5acc7e4e2709ed4fa70]: Words in reg. 63A(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)

[^key-77d7621fd3cc1e6e8312fbf22826f790]: Words in reg. 81(6)(ii) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(6) (with Sch. para. 11(9))

[^key-e445dbed117d26ae03ee710b512a5077]: Reg. 63B inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(6)

[^key-59b3d03bf5d0b3e260dcb4a25a5c08df]: Regulations applied (with modifications) (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, Pt. 4 (as amended (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 6)

[^key-e9f9bc46d5d80889292ee004127c14bf]: Words in reg. 3(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(2)(a)

[^key-1fd9e12800e6e86b4259f6618bb34e85]: Words in reg. 3(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(2)(b)

[^key-29c53f01ab325df4fa13cb11cb672b7a]: Reg. 57(7)(8) substituted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(3)

[^key-e804454bb78c112c9139762ea323bc25]: Words in reg. 63A(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(a)

[^key-0c0b15c6de76f51e7f93e0b9a00c20bd]: Word in reg. 63A(2) omitted (23.12.2024) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(i)

[^key-6f175d890533ae5384e47d0415484116]: Second reg. 63A(2)(b) renumbered as reg. 63A(2)(c) (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(ii)

[^key-88b9440fed2ef8e6abd9925a9d8c2d6c]: Reg. 63A(2)(d) and word inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(iii)

[^key-76229ca9a1cfab03819ce3e517f99c71]: Reg. 63A(2A)-(2C) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(c)

[^key-7077b3ed54f6af3cd97f03e7854f3a61]: Words in reg. 63A(3) omitted (23.12.2024) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(d)

[^key-09a866e747aaf7666ec24a4af164657a]: Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(a) (with Sch. 2 para. 9(4))

[^key-aac7cbbf512b74b9a1170167aaac2a5b]: Words in reg. 3(1) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(b)(i) (with Sch. 2 para. 9(4))

[^key-64660d3f410f11bd5e9ddb2bf6f87339]: Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(b)(ii) (with Sch. 2 para. 9(4))

[^key-c7d493da21d2113ee53134bfd3565b07]: Words in reg. 3(1) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(c) (with Sch. 2 para. 9(4))

[^key-f22d7d64b282caceb950e8dc591633b8]: Words in reg. 3(1) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(d)(i) (with Sch. 2 para. 9(4))

[^key-68243146003d1d83ab16603dc1b66976]: Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(d)(ii) (with Sch. 2 para. 9(4))

[^key-bc6039381755d119bbcb08690cfc614f]: Words in reg. 62(2) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(a) (with Sch. 2 para. 9(4))

[^key-3755645b813443ac9be6106b45cca245]: Word in reg. 62(3)(c) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(f)(i) (with Sch. 2 para. 9(4))

[^key-b2430a466233975e4f4a7f23aec2f7f2]: Words in reg. 62(3)(c) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(f)(ii) (with Sch. 2 para. 9(4))

[^key-0e27c278a5208c2dd7ec14edc58875b7]: Word in reg. 62(4) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(h) (with Sch. 2 para. 9(4))

[^key-fbf461edbbd7789d43c83f88996d8bdd]: Reg. 62(5) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(i) (with Sch. 2 para. 9(4))

[^key-a0ba855f931e0ad892edbfb3a75e92ad]: Words in reg. 62(3)(e) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(g) (with Sch. 2 para. 9(4))

[^key-818201c1353bdcf3e2c51ad1149f7bd2]: Reg. 62(2B) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(c) (with Sch. 2 para. 9(4))

[^key-09053f916f182f9ec0ad8a822d13ccb6]: Reg. 62(2C)-(2E) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(d) (with Sch. 2 para. 9(4))

[^key-493dc26907a358d3c79be0578aec1a37]: Reg. 62(2A) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(b) (with Sch. 2 para. 9(4))

[^key-a4d5a4bddbe027f6537188e662353aed]: Word in reg. 62(3)(b) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(e) (with Sch. 2 para. 9(4))

[^key-e8548b76e5b7128f8f8225bac793c1b9]: Words in reg. 85A omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(7)

[^key-1d4d9655bd5803c05e51250f8f9b3863]: Reg. 85B(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(8)(a)

[^key-306feb38b9ceb04bf964dda50632750d]: Words in reg. 85B(4) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(8)(b)

[^key-d3d73ecf473648be7f3d7f6aa0acb5cf]: Reg. 85D omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(9)

[^key-05b72f4e985e6febcdb3e364a1550d5d]: Words in reg. 85E(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(a)

[^key-8979d71c7496e4ade94602869a992b48]: Reg. 85E(4)(5) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(b)

[^key-6a7494a46a4afe50dcabbca0a2e94710]: Words in reg. 85F(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(a)

[^key-923039374bcee5362491d36b4dc7cbf2]: Words in reg. 85F(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(b)

[^key-88ce5104a785f5d83fd9bea01f9aa574]: Sch. 2 para. 20 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(b)(4) (with s. 64(5)(6))

[^key-3db006d7229d57a1bfa1a85f9f7e7d51]: Sch. 2 para. 21 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(b)(4) (with s. 64(5)(6))

Procedure for amending destination when computerised system unavailable

60A

• (1) If, in accordance with regulation 58(3), the destination shown on the electronic administrative document is amended, the consignor must, before the destination is amended, notify the Commissioners of the new destination.

• (2) As soon as the UK computerised system is restored, the consignor must notify the Commissioners of the new destination using the UK computerised system.

• (3) The consignor must ensure that the information notified to the Commissioners in accordance with paragraph (1) is in the form of data elements, expressed in the same manner as the change of destination message referred to in regulation 58(5).

Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable

Simplified procedure for direct exports of alcoholic products and tobacco products

63A

• (1) Subject to the conditions specified in paragraph (2), alcoholic products and tobacco products (“the products”) may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place ... from where they will leave the territory of the United Kingdom without being under the cover of an electronic administrative document.

• (2) The specified conditions are—

• (a) the occupier of the premises must have been granted authorisation to use a simplified customs procedure in respect of the premises and that authorisation has not been suspended or revoked;

• (b) that authorisation must require that a full customs declaration is made; ...

• (c) in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration ; and

• (d) the products must have been—

• (i) made available for examination in accordance with regulation 40 of the Customs (Export) (EU Exit) Regulations 2019 before being removed from any of the premises referred to in regulation 62 or 63; or

• (ii) presented to customs in accordance with article 139 of the UCC.

• (2A) Where the products removed under paragraph (1) do not leave the territory of the United Kingdom, those products may be moved to a tax warehouse approved in relation to excise goods of that class or description.

• (2B) A movement under paragraph 2A will be treated for the purpose of these Regulations as a movement under regulation 62 for alcoholic products or regulation 63 for tobacco products.

• (2C) A certificate of receipt must be provided in accordance with regulation 62(3)(d) for alcoholic products or regulation 63(3)(c) for tobacco products where—

• (a) the products are moved under paragraph (2A), and

• (b) the occupier of the premises from which the products were moved is not the authorised warehousekeeper of the premises to which the products have been moved.

• (3) In this regulation—

• ...