Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002
| Year | 2002 |
2002 No. 2692
CUSTOMS AND EXCISE
The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002
Made 28th October 2002
Laid before Parliament 29th October 2002
Coming into force 1st December 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 1 of the Finance (No. 2) Act 19921, and all other powers enabling them in that behalf, hereby make the following regulations:
Citation and commencement
1. These Regulations may be cited as the Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 and come into force on 1 December 2002.
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
2.—(1) Amend the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19922as follows.
(2) In the definition of “duty” in regulation 2(1), before the word “means” insert—
“, except in regulation 4(1B)(d) below,”.
(3) In regulation 4,
(a)
(a) in paragraph (1), for “(2)” substitute “(1A)”;
(b)
(b) after paragraph (1) insert—
“1A In the case of excise goods acquired by a person in another member State for his own use and transported by him to the United Kingdom, the excise duty point is the time when those goods are held or used for a commercial purpose by any person.
1B For the purposes of paragraph (1A) above—
(a) “member State” includes the Principality of Monaco and San Marino, but does not include the Island of Heligoland and the territory of Büsingen in the Federal Republic of Germany, Livigno, Campione d'Italia and the waters of Lake Lugano in the Italian Republic, Ceuta, Melilla and the Canary Islands in the Kingdom of Spain, or the overseas departments of the French Republic,
(b) “own use” includes use as a personal gift,
(c) if the goods in question are—
(i) transferred to another person for money or money’s worth (including any reimbursement of expenses incurred in connection with obtaining them), or
(ii) the person holding them intends to make such a transfer,
those goods are to be regarded as being held for a commercial purpose,
(d) if the goods are not duty and tax paid in the member State at the time of acquisition, or the duty and tax that was paid will be or has been reimbursed, refunded or otherwise dispensed with, those goods are to be regarded as being held for a commercial purpose,
(e) without prejudice to sub-paragraphs (c) and (d) above, in determining whether excise goods are held or used for a commercial purpose by any person regard shall be taken of—
(i) that person’s reasons for having possession or control of those goods,
(ii) whether or not that person is a revenue trader (as defined in section 1(1) of the Customs and Excise Management Act 19793),
(iii) that person’s conduct, including his intended use of those goods or any refusal to disclose his intended use of those goods,
(iv) the location of those goods,
(v) the mode of transport used to convey those goods,
(vi) any document or other information whatsoever relating to those goods,
(vii) the nature of those goods including the nature and condition of any package or container,
(viii) the quantity of those goods, and in particular, whether the quantity exceeds any of the following quantities—
10 litres of spirits,
20 litres of intermediate products (as defined in Article 17(1) of Council Directive 92/83/EEC4),
90 litres of wine,
(ix) whether that person personally financed the purchase of those goods,
(ii) any other circumstance that appears to be relevant,
(a) “excise goods” do not include any goods chargeable with excise duty by virtue of any provision of the Hydrocarbon Oil Duties Act 19795or of any order made under section 10 of the Finance Act 19936.”
(4) In regulation 5, after paragraph (6), insert—
“6A The person liable to pay the duty when the excise duty point specified in paragraph (1A) or (2)(b) of regulation 4 above occurs is the person holding the excise goods at the excise duty point.”
The Beer Regulations 1993
3.—(1) Amend the Beer Regulations 19937as follows.
(2) In the definition of “duty” in regulation 4, before the word “means” insert—
“, except in regulation 15(1B)(d) below,”.
(3) In regulation 15,
(a)
(a) in paragraph (1), after the word “Save” insert—
“in the case specified in paragraph (1A) below or”;
(a) after paragraph (1) insert—
“1A In the case of beer acquired by a person in another member State for his own use and transported by him to the United...
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