The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

Made: at 9.20 a.m. on 14th January 2019

Laid before Parliament: at 9.40 a.m. on 15th January 2019

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by—section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 1979 ;section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 ;section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 ;section 5(2) and (3) of the Finance Act 1995 ; andsection 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 .

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by—

section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 1979 ;

section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 ;

section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 ;

section 5(2) and (3) of the Finance Act 1995 ; and

section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 .

The Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint, and to make the transitional and savings provisions contained in Part 3 of these Regulations.

PART 1 — Introductory provision

Citation and commencement

1

These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 2 — Amendments to miscellaneous regulations relating to excise duties

Amendment of the Excise Warehousing (Etc.) Regulations 1988

2

• (1) The Excise Warehousing (Etc.) Regulations 1988 are amended as follows.

• (2) In regulation 17 (removal from warehouse— documentary exceptions)—

• (a) omit paragraphs (7)(e) and (ea);

• (b) in paragraph (12), for the definition of “single administrative document”, substitute—

single administrative document” means the single administrative document provided for in a public notice made by the Commissioners under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 ;

Amendment of the Spirits Regulations 1991

3

• (1) The Spirits Regulations 1991 are amended as follows.

• (2) In regulation 18 (ascertainment of strength of spirits), for paragraph 1(c), substitute—

(c) by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to IP completion day.

Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

4

• (1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 are amended as follows.

• (2) In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—

private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 ;

Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999

5

• (1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 are amended as follows.

• (2) Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper).

Amendment of the Excise Warehousing (Energy Products) Regulations 2004

6

• (1) The Excise Warehousing (Energy Products) Regulations 2004 are amended as follows.

• (2) In regulation 2 (interpretation), omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”.

• (3) Omit regulation 3 (European Union imports).

• (4) In regulation 5 (treatment of warehoused special energy products)—

• (a) omit paragraph (1);

• (b) in paragraph (2), omit “(other than special energy product that falls within paragraph (1) above)”;

• (c) in paragraph (3), after “to which paragraph” omit “(1) or”;

• (d) omit paragraph (4)(c).

Amendment of the Denatured Alcohol Regulations 2005

7

• (1) The Denatured Alcohol Regulations 2005 are amended as follows.

• (2) In regulation 4 (classes of denatured alcohol)—

• (a) for paragraph (2), substitute—

(2) Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.

• (b) for paragraph (3), substitute—

(3) Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.

• (c) omit paragraph (4);

• (d) in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;

• (e) omit paragraph (7).

• (3) For regulation 18, substitute—

(18) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.

Amendment of the Duty Stamps Regulations 2006

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PART 3 — Transitional and saving provisions

Interpretation

19

In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day.

The Excise Warehousing (Etc.) Regulations 1988

20

• (1) The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on IP completion day.

• (2) In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

21

• (1) Regulation 11(2)(aa) of the Principal Regulations continues to apply to goods that are in the course of a movement on IP completion day.

• (2) In this regulation, “the Principal Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 as they have effect prior to the amendment made by regulation 5 of these Regulations.

The Denatured Alcohol Regulations 2005

22

• (1) The amendments made by regulation 7 have no effect in relation to—

• (a) denatured alcohol made before IP completion day;

• (b) denatured alcohol that has been incorporated before IP completion day into a product that is not for human consumption; or

• (c) denatured alcohol (whether made or incorporated) that is in the course of a movement on IP completion day.

• (2) In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations.

The Duty Stamps Regulations 2006

23

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Signed

Melissa Tatton — Jim Harra — Two of the Commissioners for Her Majesty's Revenue and Customs

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: Section 1(1) of the Customs and Excise Management Act 1979 (c. 2), as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs. Under section 4(3) of the Alcoholic Liquor Duties Act 1979 (c. 4) and section 27(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5), “the Commissioners” has the same meaning in those Acts as it has in section 1(1) of the Customs and Excise Management Act 1979. Section 5(8) of the Finance Act 1995 (c. 4) provides that section 5 of that Act shall be construed as one with the Alcoholic Liquor Duties Act 1979.

[^f00002]: 1979 c. 2. Section 93(1) was substituted by paragraph 2(1) of Schedule 2 to, the Finance (No. 2) Act 1992 (c. 48). Section 93(2)(a) was relevantly amended by paragraph 2(a) of Schedule 8, Part 1, to the Finance Act 1981 (c. 35), section 93(2)(da) and (fa) were inserted by paragraph 2(2) of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48), and section 93(2)(ee) was inserted by paragraph 3 of Schedule 3 to the Finance Act 1986 (c. 41). Section 100G was inserted by Schedule 4 to the Finance Act 1991 (c. 31).

[^f00003]: 1979 c. 4. Section 13(1A) was substituted by paragraph 12 of Schedule 8, Part 2, to the Finance Act 1981. Section 77 was amended by paragraph 23 of Part 2 of Schedule 8 to the Finance Act 1981, paragraphs 5 and 6 of Schedule 2, and Part 1 of Schedule 29, to the Finance Act 1995. There are other amendments to sections 2, 13 and 77of the Act, but none is relevant. Paragraphs 1 and 5 of Schedule 2A were relevantly amended by S.I. 2006/144, 2015/664.

[^f00004]: 1979 c. 5. Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26), and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34). There are other amendments to section 20AA, but none is relevant. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Section 23C extends the Commissioners’ powers to make regulations under section 93 of the Customs and Excise Management Act 1979 concerning the substances listed in section 23C(4). Relevant amendments were made to section 23C by the Finance Act 2016 (c. 24), Schedule 17, Part 1, paragraph 8.

[^f00005]: 1995 c. 4. Section 5 was amended by S.I. 2009/56, but not relevantly.

[^f00006]: 2018 c. 22. By virtue of sections 52(1) and (5) of that Act, the powers of the Commissioners for Her Majesty’s Revenue and Customs to make relevant subordinate legislation cited above include power to make supplementary, incidental, transitional, transitory, saving or consequential provision.

[^f00007]: S.I. 1988/809, relevantly amended by S.I. 2002/501, 2010/593.

[^f00008]: In S.I. 1988/809, “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs. That is the meaning given by section 1(1) of the Customs and Excise Management Act 1979 and by section 4(3) of the Alcoholic Liquor Duties Act 1979. Section 37(1) of the Taxation (Cross-border Trade) Act 2018 provides that in Part 1 of that Act, “HMRC Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”.

[^f00009]: A draft of the notice is available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/762620/Draft_Notices_to_be_Made_Under_The_Customs__Import_DutyEUExitRegulations_2018.pdf . When finalised, a hard copy will be available on request from HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

[^f00010]: S.I. 1991/2564, amended by S.I. 2006/1058. There are other amending instruments, but none is relevant.

[^f00011]: S.I. 1996/2537. The instrument has been amended, but not relevantly.

[^f00012]: Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.

[^f00013]: S.I. 1999/1278, relevantly amended by S.I. 2002/501, 2004/2064.

[^f00014]: S.I. 2004/2064, relevantly amended by S.I. 2010/593.

[^f00015]: S.I. 2005/1524, relevantly amended by S.I. 2010/593, 2011/1043.

[^f00016]: S.I. 2010/593, amended by S.I. 2011/2225, 2012/2786, 2013/3210, 2015/368, 2019/13 and modified by S.I. 2010/594.

[^f00017]: S.I. 2006/202, relevantly amended by S.I. 2010/593, 2011/1043. There are other amending instruments, but none is relevant.

[^f00018]: S.I. 2019/13.

Editorial notes

[^c23499981]: Section 1(1) of the Customs and Excise Management Act 1979 (c. 2), as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. Under section 4(3) of the Alcoholic Liquor Duties Act 1979 (c. 4) and section 27(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5), “the Commissioners” has the same meaning in those Acts as it has in section 1(1) of the Customs and Excise Management Act 1979. Section 5(8) of the Finance Act 1995 (c. 4) provides that section 5 of that Act shall be construed as one with the Alcoholic Liquor Duties Act 1979.

[^c23499991]: 1979 c. 2. Section 93(1) was substituted by paragraph 2(1) of Schedule 2 to, the Finance (No. 2) Act 1992 (c. 48). Section 93(2)(a) was relevantly amended by paragraph 2(a) of Schedule 8, Part 1, to the Finance Act 1981 (c. 35), section 93(2)(da) and (fa) were inserted by paragraph 2(2) of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48), and section 93(2)(ee) was inserted by paragraph 3 of Schedule 3 to the Finance Act 1986 (c. 41). Section 100G was inserted by Schedule 4 to the Finance Act 1991 (c. 31).

[^c23500001]: 1979 c. 4. Section 13(1A) was substituted by paragraph 12 of Schedule 8, Part 2, to the Finance Act 1981. Section 77 was amended by paragraph 23 of Part 2 of Schedule 8 to the Finance Act 1981, paragraphs 5 and 6 of Schedule 2, and Part 1 of Schedule 29, to the Finance Act 1995. There are other amendments to sections 2, 13 and 77of the Act, but none is relevant. Paragraphs 1 and 5 of Schedule 2A were relevantly amended by S.I. 2006/144, 2015/664.

[^c23500011]: 1979 c. 5. Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26), and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34). There are other amendments to section 20AA, but none is relevant. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Section 23C extends the Commissioners' powers to make regulations under section 93 of the Customs and Excise Management Act 1979 concerning the substances listed in section 23C(4). Relevant amendments were made to section 23C by the Finance Act 2016 (c. 24), Schedule 17, Part 1, paragraph 8.

[^c23500021]: 1995 c. 4. Section 5 was amended by S.I. 2009/56, but not relevantly.

[^c23500031]: 2018 c. 22. By virtue of sections 52(1) and (5) of that Act, the powers of the Commissioners for Her Majesty's Revenue and Customs to make relevant subordinate legislation cited above include power to make supplementary, incidental, transitional, transitory, saving or consequential provision.

[^c23500041]: S.I. 1988/809, relevantly amended by S.I. 2002/501, 2010/593.

[^c23500051]: In S.I. 1988/809, “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. That is the meaning given by section 1(1) of the Customs and Excise Management Act 1979 and by section 4(3) of the Alcoholic Liquor Duties Act 1979. Section 37(1) of the Taxation (Cross-border Trade) Act 2018 provides that in Part 1 of that Act, “HMRC Commissioners” means “the Commissioners for Her Majesty's Revenue and Customs”.

[^c23500061]: A draft of the notice is available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/762620/Draft_Notices_to_be_Made_Under_The_Customs__Import_DutyEUExitRegulations_2018.pdf . When finalised, a hard copy will be available on request from HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

[^c23500071]: S.I. 1991/2564, amended by S.I. 2006/1058. There are other amending instruments, but none is relevant.

[^c23500081]: S.I. 1996/2537. The instrument has been amended, but not relevantly.

[^c23500091]: Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.

[^c23500101]: S.I. 1999/1278, relevantly amended by S.I. 2002/501, 2004/2064.

[^c23500111]: S.I. 2004/2064, relevantly amended by S.I. 2010/593.

[^c23500121]: S.I. 2005/1524, relevantly amended by S.I. 2010/593, 2011/1043.

[^c23500131]: S.I. 2010/593, amended by S.I. 2011/2225, 2012/2786, 2013/3210, 2015/368, 2019/13 and modified by S.I. 2010/594.

[^key-a22025752a5c6f018307e69e1fcf36b3]: Reg. 1 not in force at made date, see reg. 1

[^key-2b14a63b189e48c72240e59495fb3c60]: Reg. 2 not in force at made date, see reg. 1

[^key-72d381bfecc8c1b0e0fafd7448120282]: Reg. 3 not in force at made date, see reg. 1

[^key-9ea1755e6a7d17a0033fa63f002077ea]: Reg. 4 not in force at made date, see reg. 1

[^key-ebf4e2aeabbf92b564d5a8ec18297e29]: Reg. 5 not in force at made date, see reg. 1

[^key-7c4b6405c6c62cf9be18281ffe5e7695]: Reg. 6 not in force at made date, see reg. 1

[^key-ca99817ae33cd50f05d4e6c22faca453]: Reg. 7 not in force at made date, see reg. 1

[^key-c53fb8b9717b089fafe92b12077b967c]: Reg. 19 not in force at made date, see reg. 1

[^key-7d83febc320a5d4c295233b53d2598fc]: Reg. 20 not in force at made date, see reg. 1

[^key-a3cc64af5739ea43aa35dea93c8d868a]: Reg. 21 not in force at made date, see reg. 1

[^key-2739e6b126340c84ac389a4d624889b8]: Reg. 22 not in force at made date, see reg. 1

[^key-05d65f561dfac7442e861beb8af0ef44]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-706895f3f2f6f94b470b3cd7a9974b73]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-199d48e6afab3462a12f31fda03c221e]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-7be38c60237343ea64c4cadfcba4cef6]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-d7c7c3ac759eaf763e15098634c7bd6f]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-9072fb9d8858807c28fef1e5e8e4d591]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-37c2181c5920fb20b0680ed6db69cd77]: Reg. 21 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-8aa3deed685d2d82fc3710404f7030ab]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-cdc93d7dcb01604276ace914e114687e]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-b62cec437305ef21bfe481eee2e43b69]: Reg. 22 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-9599879c521c40736e008bcaca51495d]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

[^key-08113f15e59a6c22bbef4a0b2ac396a1]: Words in reg. 3(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(2)

[^key-56dcddc8ac6bc418826f279266c3d86c]: Reg. 19 substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(3)

[^key-741c5da0cdfe6b8d8612d6c61dd8c128]: Words in reg. 20(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(a)

[^key-3366bebdd6823b1d0d0b9325d5d753ab]: Words in reg. 21(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(b)

[^key-a603934cc0c894caad16104797b3c34a]: Words in reg. 22(1)(a) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)

[^key-fe8a287ba730f117e8faf6d25c605107]: Words in reg. 22(1)(b) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)

[^key-c4c6fd8a0390e9a3cdb91cb598d9259f]: Words in reg. 22(1)(c) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)

[^key-7b4e3c31df93b8b7a6aaecbac32a86cf]: Regs. 8-18 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(e)(4) (with s. 64(5)(6))

[^key-44b7ff780f04c43e0e3479e8e2bf7a65]: Reg. 23 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(e)(4) (with s. 64(5)(6))