Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
| Jurisdiction | UK Non-devolved |
| Citation | SI 1998/202 |
1998 No. 202
CUSTOMS AND EXCISE
The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
Made 2nd February 1998
Laid before Parliament 3rd February 1998
Coming into force 25th February 1998
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 19791and section 1 of the Finance (No. 2) Act 19922, 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 Duty Point (External and Internal Community Transit Procedure) Regulations 1998 and shall come into force on 25th February 1998.
Interpretation
2. In these Regulations:
(a) “Community Customs Code” means Council Regulation (EEC) No. 2913/92dated 12 October 19923;
(b) “excise duty point” has the meaning given by section 1 of the Finance Act (No. 2) Act 1992;
(c) “excise goods” means goods charged with excise duty by or under an enactment;
(d) “external Community transit procedure” means the movement referred to in article 91(2) at subparagraph (a) of the Community Customs Code, in respect of which articles 91 to 97 of that Code and articles 341 to 380 and 382 to 388 of the Implementing Regulation make provision;
(e) “Implementing Regulation” means Commission Regulation (EEC) No. 2454/93dated 2 July 19934; and
(f) “internal Community transit procedure” means the movement referred to in article 163(2) at subparagraph (a) of the Community Customs Code, in respect of which article 163(3) of that Code and article 381, and articles 382 to 388 of the Implementing Regulation make provision.
Non-application of the REDS Regulations to the external and internal Community transit procedure
3. Regulations 4 to 6 and 8 to 11 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19925shall not apply in respect of excise goods which are subject to the external or internal Community transit procedure.
Excise duty point for breaches of the external Community transit procedure
4.—(1) Paragraph (2) below applies if:
(a)
(a) excise goods are subjec to the external Community transit procedure; and
(b)
(b) in respect of those goods;
(i) a customs debt is incurred, as determined by article 203 or, in cases other than those referred to in that article, 204 of the Community Customs Code; and
(ii) the place where the events from which that customs debt arises occur is in the United Kingdom, as determined by article 215 of that Code and article 378 of the Implementing Regulation.
(2) The excise duty point shall be the time, as determined by article 203, or, as the case may be, article 204, specified by paragraph (1)(b)(i) above and which governs the time of the incurrence of the customs debt, when the customs debt mentioned in that paragraph is incurred.
Excise duty point for breaches of the internal Community transit procedure
5.—(1) In this Regulation:
(a)
(a) “action” means any act or omission, in relation to the goods described in paragraph (2)(a) below and to the performance and discharge of the obligation to present those goods to the office of destination designated for the particular internal Community transit procedure movement of the goods, which is inconsistent with the performance and discharge of that obligation; and
(b)
(b) “relevant time” means
(i) the time when the office of departure in the United Kingdom accepted the declaration for the internal Community transit procedure; or
(ii) as the case may be, the time when a transit advice note was given to an office of transit in the United Kingdom.
(2) Paragraph (3) below applies if:
(a)
(a) excise goods are subject to the internal Community transit procedure; and
(b)
(b) an action occurs in the United Kingdom provided that:
(i) the evidence appertaining to the action establishes that the place of the action is in the United Kingdom; or
(ii) where that evidence does not establish the place of the action, the provisions of article 378(1) of the Implementing Regulation are used, for the purposes of this regulation, to determine the place of the action as if the reference in that article to “offence or...
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