Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
| Year | 2001 |
2001 No. 3022
CUSTOMS AND EXCISE
The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
Made 5th September 2001
Laid before Parliament 6th September 2001
Coming into force 28th September 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 100G and 100H of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922, and, additionally, being a department designated3for the purposes of section 2(2) of the European Communities Act 19724in relation to excise matters of the European Communities and payment of excise duty, in exercise of the powers conferred upon them by that section, and of all other powers enabling them in that behalf, hereby make the following regulations:
PART I
Preliminary
Citation and commencement
1. These Regulations may be cited as the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 and shall come into force on 28th September 2001.
Interpretation
2. In these Regulations—
“accompanying administrative document” means
(a) the document specified in Annex 1 to Commission Regulation (EEC) No. 2719/925or any document that in accordance with Article 2 of that Regulation replaces that document; and
(b) in any case where, under an exemption granted in accordance with Article 29 of the Directive, a person is entitled to use, and uses, a document specified by Commission Regulation (EEC) No. 2238/936in substitution for an accompanying administrative document, that document as so specified;
“authorized warehousekeeper” has the same meaning as in Article 4(a) of the Directive;
“the Directive” means Council Directive 92/12/EECof 25 February 19927;
“duty suspended movement” means
(a) a movement of excise goods which:
(1) starts at a tax warehouse in one member State and is intended to finish by the arrival of those goods with either:
(i) the authorized warehousekeeper at a tax warehouse or a registered or non-registered trader in another member State; or
(ii) the authorized warehousekeeper at a tax warehouse in the same member State having passed through at least one other member State during the course of the movement; and
(2) in respect of which the excise duty to which those goods are subject by virtue of Article 5 of the Directive is suspended pursuant to suspension arrangements as defined in Article 4(c) of the Directive; and
(b) does not include any movement that has been discharged as described in Article 19(3) of the Directive;
“excise duty” means:
(a) in relation to the United Kingdom, a duty of excise charged by or under an enactment on excise goods falling within Article 3(1) of the Directive; and
(b) in relation to a member State other than the United Kingdom, a similar charge, imposition or levy;
“excise goods” means goods (other than chewing tobacco) of a class or description subject to any excise duty;
“guarantee” means the guarantee provided in accordance with the provisions of Article 15(3) of the Directive;
“irregularity” means an irregularity or offence within the meaning of Article 20 of the Directive;
“non-registered trader” has the meaning given in Article 4(e) of the Directive, and, in relation to the United Kingdom, is an “occasional importer” within the meaning of regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19928;
“registered trader” has the meaning given in Article 4(d) of the Directive and, in relation to the United Kingdom, is a “REDS” within the meaning of regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992;
“tax warehouse” has the same meaning as in Article 4(b) of the Directive.
PART II
Excise Duty Points
Irregularity occurring or detected in the United Kingdom
3.—(1) This regulation applies where:
(a)
(a) excise goods are:
(i) subject to a duty suspended movement that started in the United Kingdom; or
(ii) imported into the United Kingdom during a duty suspended movement; and
(b)
(b) in relation to those goods and that movement, there is an irregularity which occurs or is detected in the United Kingdom.
(2) Where the Commissioners are satisfied that the irregularity occurred in the United Kingdom, the excise duty point shall be the time of the occurrence of the irregularity or, where it is not possible to establish when the irregularity occurred, the time when the irregularity first comes to the attention of the Commissioners.
(3) Where it is not possible to establish in which member State the irregularity occurred, the excise duty point shall be the time of the detection of the irregularity or, where it is not possible to establish when the irregularity was detected, the time when the irregularity first comes to the attention of the Commissioners.
(4) For the purposes of this regulation, detection has the same meaning as in Article 20(2) of the Directive.
Failure of excise goods to arrive at their destination
4.—(1) This regulation applies where:
(a)
(a) there is a duty suspended movement that started in the United Kingdom; and
(b)
(b) within four months of the date of removal, the duty suspended movement is not discharged by the arrival of the excise goods at their destination; and
(c)
(c) there is no excise duty point as prescribed by regulation 3 above; and
(d)
(d) there has been an irregularity.
(2) Where this regulation applies and subject to paragraph (3) below, the excise duty point shall be the time when the goods were removed from the tax warehouse in the United Kingdom.
(3) The excise duty point as prescribed by paragraph (2) above shall not apply where, within four months of the date of removal, the authorized warehousekeeper accounts for the excise goods to the satisfaction of the Commissioners.
PART III
Administrative Provisions
Repayment of excise duty
5.—(1) This...
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