Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/3135 |
1992 No. 3135
CUSTOMS AND EXCISE
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
Made 10th December 1992
Laid before Parliament 14th December 1992
Coming into force 1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G, 100H and 127A of the Customs and Excise Management Act 19791, sections 1 and 2 of the Finance (No. 2) Act 19922, 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 Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 and shall come into force on 1 January 1993.
Interpretation
2.—(1) In these Regulations except where the context requires—
“the Management Act” means the Customs and Excise Management Act 1979;
“the 1992 Act” means the Finance (No. 2) Act 1992;
“accompanying document” means a document issued in accordance with regulation 11(1) below;
“approved” means approved by the Commissioners;
“authorised warehousekeeper” means the occupier, owner or operator of a tax warehouse who, as provided by Regulation 8(2) below, has been approved in relation to that tax warehouse and in relation to excise goods specified in the approval;
“certificate of receipt” means a certificate issued in accordance with regulation 11(3) below;
“chewing tobacco” means chewing tobacco of any description manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, and includes anything referred to or called chewing tobacco, but does not include herbal products;
“Community excise goods” means excise goods imported into the United Kingdom from another member State and which have been produced or are in free circulation in the European Community at that importation;
“duty” means a duty of excise which becomes chargeable on excise goods by virtue of the enactments specified below in the definition of excise goods;
“excise duty point” (the time when the duty is payable by a person, whether or not payment may be deferred) has the meaning given by section 1 of the 1992 Act;
“excise goods” means a good, other than chewing tobacco, that is chargeable with a duty of excise by or under the Alcoholic Liquor Duties Act 19793, the Hydrocarbon Oil Duties Act 19794or the Tobacco Products Duty Act 19795;
“excise warehouse” has the meaning given by section 1(1) of the Management Act;
“occasional importer” means a person approved under regulation 15 below;
“REDS” means a registered excise dealer and shipper registered under section 100G of the Management Act;
“tax representative” means a person who is a REDS and who agrees to be appointed, or accepts the appointment, and is appointed by a vendor pursuant to the requirements of regulation 13 below;
“tax warehouse” means an excise warehouse; and
“vendor” means the person referred to as the vendor in subparagraph (a) of paragraph (3) below.
(2) References in these Regulations to suspension arrangements are references to the provisions made by Part IV of these Regulations or to any provision made by or under the customs and excise Acts for enabling goods to be held or moved without payment of duty or any provisions made by or under those Acts in connection with any provision enabling goods to be so held or moved.
(3) For the purpose of these Regulations there is a distance selling arrangement where:
(a)
(a) a person (“the vendor”), in another member State, sells or agrees to sell goods, in that State, to a person (“the purchaser”) in the United Kingdom;
(b)
(b) those goods are dispatched by or to the order of the vendor to the purchaser or a person nominated by the purchaser and consigned to an address in the United Kingdom;
(c)
(c) those goods will be excise goods on their importation into the United Kingdom;
(d)
(d) the purchaser is not a revenue trader;
and “distance selling arrangements” in these Regulations shall be construed accordingly.
(4) “UK distance selling arrangements” means a distance selling arrangement except that the vendor is in the United Kingdom (and is referred to in these Regulations as the “UK vendor”), the purchaser is in another member State, and the address to which the goods are consigned is in a member State other than the United Kingdom; and the goods that are the subject of that UK distance selling arrangement are excise goods, and will be charged with the equivalent of a duty in the member State to which they are consigned by the law of that State (and in these Regulations those goods are referred to as “excise products” and that duty is referred to as “the other member State’s charge”).
(5) In these Regulations the expression “European Community” means the European Communities and the expressions “member State” and “European Communities” respectively have the meaning given to those expressions in the European Communities Act 19726; and “another member State” means a member State other than the United Kingdom, and cognate expressions shall be construed accordingly.
(6) For the purposes of these Regulations—
(a)
(a) excise goods being imported into the United Kingdom shall be deemed to be moved under the instructions of—
(i) the authorised warehousekeeper who arranged the importation or to whose tax warehouse the excise goods are consigned;
(ii) the REDS who arranged the importation;
(iii) the occasional importer who arranged the importation; or
(iv) the consignee if there was no such arrangement; and
(b)
(b) in any other case excise goods shall be deemed to be moved under the instructions of the consignor.
Particular application of regulations and transitional arrangements for Community excise goods
3.—(1) With regard to Community excise goods imported into the United Kingdom (“those goods”) these Regulations apply as follows.
(2) These Regulations apply in respect of those goods imported into the United Kingdom after 31st December 1992.
(3) Save as the Commissioners may otherwise allow, these Regulations apply in respect of those goods which were imported before 1st January 1993 and which, being required to be entered, were not entered before that date.
PART II
DETERMINATION OF THE DUTY
Excise duty point
4.—(1) Except in the cases specified in paragraphs (2) to (6) below, the excise duty point in relation to any Community excise goods shall be the time when the goods are charged with duty at importation.
(2) If any duty suspension arrangements apply to any excise goods, the excise duty point shall be the earlier of—
(a)
(a) the time when the excise goods are delivered for home use from a tax warehouse or are otherwise made available for consumption, including consumption in a warehouse;
(b)
(b) the time when the excise goods are consumed;
(c)
(c) the time when the excise goods are received by a REDS or by an occasional importer or by an importer for whom the REDS is acting, or when the duty ceases to be suspended in accordance with those duty suspension arrangements;
(d)
(d) the time when the premises on which the excise goods are deposited cease to be a tax warehouse;
(e)
(e) the time when the person with whom the excise goods are deposited, ceases to be an authorised warehousekeeper;
(f)
(f) the time when the excise goods leave any tax warehouse unless—
(i) the goods are consigned to another tax warehouse in respect of which the authorised warehousekeeper has been approved in relation to the deposit and keeping of those goods, and the goods are moved in accordance with requirements prescribed in regulations 9 and 10 below;
(ii) the goods are delivered for export, shipment as stores, removal to the Isle of Man; or
(iii) any relief is conferred in relation to the goods by or under the customs and excise Acts.
(3) If duty suspension arrangements do not apply in respect of Community excise goods consigned, in accordance with these Regulations, to a REDS or to an occasional importer or to an importer for whom a REDS is acting, the excise duty point shall be the time when those goods are received by that person.
(4) If chewing tobacco or perfumed spirits are imported into the United Kingdom having been consigned from another member State and are charged with duty at that importation the excise duty point shall, unless those goods are deposited in a tax warehouse approved for the purpose, be the time when they are received by the importer, owner or person beneficially interested in the goods.
(5) Where Community excise goods after importation do not arrive at a tax warehouse to which they are consigned, or do not arrive so that the excise duty point provided by subparagraph (c) of paragraph (2) above does not occur, the excise duty point provided by paragraph (1) above shall apply.
(6) If excise goods have been relieved from payment of duty and there is a contravention of any condition subject to which the relief was conferred, the excise duty point shall be the time of that contravention.
(7) In this regulation “contravention” includes a failure to comply.
(8) Where the Commissioners issue a notice requiring an authorised warehousekeeper to produce for their inspection a certificate of receipt with respect to any excise goods which were held by him in a tax warehouse, and where the authorised warehousekeeper fails to produce such a certificate of receipt within 6 months of the date of the notice, or within such period as the Commissioners may specify in the notice, and where the authorised warehousekeeper does not otherwise account for the excise goods to the satisfaction of the Commissioners, the excise goods shall be deemed to have been released for consumption and to have been so released on the day that the goods were dispatched from the tax warehouse...
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