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

• “authorisation to use a simplified customs procedure” means—where authorisation was granted before 1st May 2016, the authorisation referred to in Article 283 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;where authorisation was granted on or after 1 May 2016, an authorisation, granted by the Commissioners, which permits goods to be made available for examination at those premises; and

• “full customs declaration” means a declaration that contains all the particulars set out in the Single Administrative Document provided for in a public notice made under Part 1 of the TCTA 2018.

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

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

2A

On the day that the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 come into force—

• (a) regulation 2(a) and (b) ceases to have effect in relation to “UK registered consignors” but continues to have effect in relation to “registered consignees”, and

• (b) regulation 2(c) ceases to have effect in relation to the procedures in part 6.

2B

These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.

Interpretation

Application to energy products

7A

• (1) An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.

• (2) The Commissioners may in a notice published by them specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

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

Northern Ireland – special provisions

56A

• (1) Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—

• (a) the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;

• (b) the movement ends in a tax warehouse in Northern Ireland.

• (2) In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.

Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions

Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom

Report of export from the territory of the United Kingdom

59A

• (1) This regulation applies where excise goods have been dispatched from a place in the United Kingdom to a place from where they will leave the territory of the United Kingdom.

• (2) Upon notification being sent by the Commissioners in accordance with regulations made under Part 1 of the TCTA 2018 confirming the excise goods have left the territory of the United Kingdom, the Commissioners must send a report of export to the consignor using the UK computerised system.

• (3) The report of export must comply with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).

• (4) A report of export shall constitute proof that the movement of the excise goods referred to in the report has ended.

Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

Procedure for amending destination when UK computerised system unavailable

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

Irregularities

The Excise Warehousing (Etc.) Regulation 1988

The Beer Regulations 1993

The Excise Goods (Accompanying Documents) Regulations 2002

PART 14A — EXCISE GOODS IN FREE ZONES

Interpretation and application of Part 14A

85A

• (1) In this Part—

• “authorised excise free zone business” means a person who is authorised as a free zone business who is also approved to operate a free zone excise warehouse in accordance with regulation 85C;

• “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;

• “free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

• “free zone activity” means an activity falling within the description in regulation 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

• ...

• “free zone excise warehouse” means a place of security for the deposit, keeping and securing of excise goods in a free zone procedure;

• “free zone procedure” means a storage procedure described in paragraph 2(1)(b) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018;

• ...

• ...

• ...

• ...

• (2) This Part does not apply in respect of excise goods in Northern Ireland.

Holding excise goods in a free zone etc.

85B

• (1) Excise goods declared for a free zone procedure must be deposited in a free zone excise warehouse operated by an authorised excise free zone business.

• (2) Excise goods that are processed goods within the meaning of regulation 2(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and have been processed in accordance with a free zone procedure must be held in a free zone excise warehouse.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The Commissioners may exempt a person from complying with paragraph (1) or (2) if they consider that it is necessary to ensure the proper handling of excise goods in a free zone procedure having regard to the type of excise goods being declared or kept by the specified person and the facilities at the location concerned.

• (5) Any exemption authorised under paragraph (4) must be given by the Commissioners in writing to the specified person to whom the exemption is to apply.

Authorisation to operate a free zone excise warehouse

85C

• (1) Any application to authorise a free zone business to operate a free zone excise warehouse must be included in an application for authorisation to carry out an activity in a free zone under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

• (2) The Commissioners may grant an application under paragraph (1) subject to such terms and conditions relating to storage conditions, permitted operations, record keeping, stock taking and other relevant matters as they think appropriate having regard to the nature of goods to be stored and the activities to be carried out in the warehouse concerned.

• (3) A free zone business authorised under paragraph (1) to operate a free zone excise warehouse shall be known for the purposes of this Part as “an authorised excise free zone business”.

• (4) An application under paragraph (1) may be made as a request for a variation of an existing free zone business approval under regulation 91 of the Customs (Import Duty) (EU Exit) Regulations 2018.

• (5) The Commissioners may specify general terms and conditions applicable to authorised excise free zone businesses in a public notice.

• (6) The Commissioners may at any time for reasonable cause revoke or vary the terms of approval of an authorised excise free zone business.

Approval of owners and duty representatives: terms and conditions

85D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Excise duty points and liability to pay

85E

• (1) If excise goods are deposited, kept, dealt with, removed or destroyed in a free zone excise warehouse in contravention of any of the terms and conditions imposed by or under regulations 85B or 85C—

• (a) the goods are treated as having been imported and an excise duty point arises under regulation 6(1)(d) at the time the contravention occurred or first came to the attention of the Commissioners, and

• (b) paragraphs (2) and (3) apply.

• (2) The person liable to pay the duty when an excise duty point arises under paragraph (1) is the authorised excise free zone business.

• (3) Where more than one person is involved in the contravention leading to the excise duty point under paragraph (1), each person is jointly and severally liable to pay the duty.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application of the Finance Act 1994 to this part

85F

• (1) The provisions of Part 1, Chapter 2 (appeals and penalties) of the Finance Act 1994 (“FA 1994”) apply in relation to contraventions of any requirements imposed by or under regulations 85B or 85C with the following modifications.

• (2) A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments).

• (3) A decision whether or not and in which respects any person is to be or is to continue to be approved as an authorised excise free zone business under regulation 85C ..., is to be treated as an “approval decision” under section 16A(2) of FA 1994.

Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses

63B

• (1) Alcoholic products or tobacco products (“the products”) may be moved without being under the cover of an electronic administrative document subject to the following conditions—

• (a) the products are moved under duty suspension arrangements from a customs warehouse to a tax warehouse approved in relation to excise goods of that class or description,

• (b) the person approved to operate the customs warehouse and the person who is the authorised warehousekeeper are—

• (i) the same person, or

• (ii) persons who are treated under sections 43A to 43D of the Value Added Tax Act 1994 as members of the same group, and

• (c) public access to the areas over which the products are moved from the customs warehouse to the tax warehouse can be restricted.

• (2) In this regulation, references to a “customs warehouse” include a customs warehouse within the meaning given by Article 240 of the UCC.