Excise Goods (Export Shops) Regulations 2000
| Jurisdiction | UK Non-devolved |
| Citation | SI 2000/645 |
2000 No. 645
CUSTOMS AND EXCISE
The Excise Goods (Export Shops) Regulations 2000
Made 8th March 2000
Laid before Parliament 9th March 2000
Coming into force 1st April 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), and (3), 100G and 100H of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922and 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 Goods (Export Shops) Regulations 2000 and shall come into force on 1st April 2000.
Application
2.—(1) These Regulations apply to any excise warehouse from which excise goods may be supplied to entitled passengers without payment of excise duty.
(2) An excise warehouse to which these Regulations apply shall be known as an “export shop”.
Interpretation
3. In these Regulations–
“the 1988 Regulations” means the Excise Warehousing (Etc.) Regulations 19883;
“the 1999 Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 19994;
“authorized warehousekeeper” has the meaning given in the 1999 Regulations;
“entitled passenger” means a person holding a transport document for a voyage or flight–
(a) to a destination in a place to which Council Directive 92/12/EEC5does not apply, and
(b) who is travelling to that destination from or via the port or airport where the export shop is situated;
“excise goods” means goods, other than hydrocarbon oil6, of a class or description subject to any duty of excise;
“export shop” has the meaning given in regulation 2 above;
“passenger” means a person holding a transport document for travel by sea or air who intends to travel from the port or airport where the export shop is situated.
PART II
AUTHORIZED WAREHOUSEKEEPERS
Conditions
4.—(1) In any case where the Commissioners approve the occupier of an export shop as an authorized warehousekeeper the following additional conditions shall apply.
(2) The authorized warehousekeeper shall give the Commissioners not less than thirty days notice in writing of his intention to cease using any excise warehouse he occupies as an export shop.
(3) Where it is impracticable to give thirty days notice of intention to cease using any excise warehouse as an export shop the authorized warehousekeeper shall give such notice as is reasonably practicable.
Revocation
5. Without prejudice to regulation 4 of the 1999 Regulations, if the Commissioners are notified that an authorized warehousekeeper intends to cease using any excise warehouse as an export shop they shall–
(a) if the authorized warehousekeeper will no longer occupy any excise warehouse, revoke his approval and registration as an authorized warehousekeeper with effect from the date upon which he intends to cease using his excise warehouse as an export shop, or
(b) in any other case, revoke with effect from that date his approval and registration as an authorized warehousekeeper in respect of the excise warehouse that he intends to cease using as an export shop.
PART III
EXPORT SHOPS
Application of the 1988 Regulations
6. The following provisions of the 1988 Regulations shall not apply to export shops–
paragraph (6) of regulation 11;
paragraph (5)(a) of regulation 12;
regulations 13 and 14;
paragraphs (a), (b), (e) and (f) of regulation 15;
regulation 16;
except for paragraph (4), regulation 17;
regulations 18 and 19;
paragraph (2) of regulation 21;
paragraph (2) of regulation 22;
regulations 26 and 27;
paragraph (1) of regulation 29;
Schedule 1;
paragraph (h) in Schedule 2;
Schedule 3.
Storage of excise goods
7.—(1) The authorized warehousekeeper shall clearly identify and differentiate any excise goods that he intends to supply to passengers who are not entitled passengers from those excise goods that he intends to supply to entitled passengers.
(2) If the Commissioners notify an authorized warehousekeeper in writing that they are satisfied that the supplies of excise goods he intends to make at a port or airport will predominantly be to entitled passengers he shall not be required to comply with paragraph (1) above in relation to excise goods in any export shop he occupies at that port or airport.
(3) Any notification given in accordance with paragraph (2) above shall not apply to excise goods of any class or description specified in a notice published by the Commissioners and not withdrawn by a further notice.
Supplying passengers with excise goods
8.—(1) The authorized warehousekeeper shall not supply a person with excise goods from his export shop unless that person satisfies the warehousekeeper that he is a passenger by producing a transport document and such additional documents as the warehousekeeper may require.
(2) The authorized warehousekeeper shall not supply a passenger with excise goods unless the passenger immediately carries those goods away from the export shop.
(3) Paragraph (2) above shall not apply to any supply in respect of which the requirements set out in the Schedule below are complied with.
(4) For the purposes of this regulation the Commissioners may, in a notice published by them and not withdrawn by a further notice, specify the type or description of transport documents and the type or description of any additional documents that an authorized warehousekeeper may require a person to produce for the purposes of paragraph (1) above.
Removal
9.—(1) Excise goods shall not be removed from an export shop except–
(a)
(a) in compliance with regulation 8 above, or
(b)
(b) in accordance with this regulation.
(2) An authorized warehousekeeper may remove excise goods from his export shop to any other export shop that he occupies provided that both export shops are situated in the same port or airport.
(3) An authorized warehousekeeper may remove excise goods from his export shop to an excise warehouse that is not an export shop if there has been no excise duty point in respect of those goods.
(4) The Commissioners may, subject to such conditions and restrictions as they see fit to impose, permit an authorized warehousekeeper to remove excise goods from his export shop for such purpose as they may approve.
Privileges of an authorized warehousekeeper
10. The privileges afforded to an authorized warehousekeeper–
(a) by paragraph (2)(c) of regulation 11 of the 1999 Regulations (except for removal in accordance with regulation 9 above), and
(b) by paragraph (3) of regulation 11 of the 1999 Regulations,
shall not apply in relation to excise goods kept in an export shop.
PART IV
EXCISE DUTY POINTS, PAYMENT OF DUTY AND RETURNS
Excise duty points
11.—(1) Subject to paragraph (2) below, the excise duty point for excise goods that are deposited in an export shop shall be the time when those goods were, in accordance with regulation 10 of the 1988 Regulations, deemed to be warehoused in that export shop.
(2) Paragraph (1) above shall not apply–
(a)
(a) to excise goods that are intended for supply only to entitled passengers; or
(b)
(b) to excise goods (other than goods specified in accordance with regulation 7(3) above) that are intended for supply to passengers by an authorized warehousekeeper to whom regulation 7(2) above applies.
(3) Subject to paragraph (4) below, where the excise duty point prescribed by paragraph (1) above does not apply to excise goods deposited in an export shop the excise duty point for those goods shall be the time of their removal from that export shop.
(4) For the purposes of paragraph (3) above, any removal of excise goods that–
(a)
(a) takes place in the course of a supply of excise goods to an entitled passenger who leaves the United Kingdom with those goods,
(b)
(b) takes place in accordance with regulation 9(2) or...
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