Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999
| Jurisdiction | UK Non-devolved |
| Citation | SI 1999/1565 |
1999 No. 1565
CUSTOMS AND EXCISE
The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999
Made 10th June 1999
Laid before Parliament 11th June 1999
Coming into force 1st July 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 100G(1) and (4), 100H(1)(a), (b), (c), (d), (g), (k), (l), and (n) and (2) and 118A 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, in exercise of the powers conferred 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 Goods (Sales on Board Ships and Aircraft) Regulations 1999 and shall come into force on 1st July 1999.
Interpretation
2.—(1) In these regulations–
“the Act” means the Customs and Excise Management Act 1979;
“appropriate document” means the accompanying administrative document for movement under duty-suspension arrangements of products subject to excise duty specified in Commission Regulation (EEC) No. 2719/925, or, as the case may require, the simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the member State of dispatch specified in Commission Regulation (EEC) No. 3649/926;
“excise goods” means goods, other than hydrocarbon oil7, of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty and whether or not that duty has been paid;
“fiscal representative” has the meaning given in regulation 4 below;
“merchandise” means excise goods that are intended for sale by retail to persons carried in a ship or aircraft other than goods intended for consumption during the voyage or flight;
“registered mobile operator” has the meaning given in regulation 3 below;
“relevant revenue trader” means any registered mobile operator or fiscal representative.
(2) A ship or aircraft is making a voyage or flight from a place outside the Communities if–
(a)
(a) in the case of a voyage, the last port of call before the ship arrived in the United Kingdom was outside the Communities, or
(b)
(b) in the case of a flight, the aircraft last took off outside the Communities.
PART II
APPROVAL AND REGISTRATION
Registered mobile operators
3.—(1) For the purposes of section 100G of the Act the Commissioners may approve any person who intends to ship or import merchandise and register him as a registered excise dealer and shipper in accordance with section 100G(2) of the Act.
(2) A person who has been so approved and registered shall be known as a registered mobile operator.
Fiscal representatives
4.—(1) For the purposes of section 100G of the Act, and subject to paragraph (3) below, the Commissioners may approve any person who wishes to act as the representative of a registered mobile operator and register him as a registered excise dealer and shipper in accordance with section 100G(2) of the Act.
(2) A person who has been so approved and registered shall be known as a fiscal representative.
(3) The Commissioners shall not approve a person as a fiscal representative unless he–
(a)
(a) has a business establishment or other fixed establishment in the United Kingdom, or
(b)
(b) if he is an individual, has his usual place of residence in the United Kingdom.
Certificates of registration
5.—(1) The Commissioners shall furnish every relevant revenue trader with a certificate of registration.
(2) When a person ceases to be a relevant revenue trader he shall immediately destroy his certificate of registration.
(3) Every relevant revenue trader shall give notice in writing to the Commissioners of any change in the information contained in his certificate of registration within seven days of the change.
(4) Where–
(a)
(a) in accordance with paragraph (3) above any relevant revenue trader gives the Commissioners notice in writing of any change in the information contained in his certificate of registration, or
(b)
(b) the Commissioners become aware of any change in the information contained in his certificate of registration, the Commissioners shall, unless they revoke his approval and registration in accordance with section 100G(5) of the Act, furnish him with a corrected certificate of registration.
(5) Where in accordance with paragraph (4) above the Commissioners furnish any relevant revenue trader with a corrected certificate of registration he shall upon receiving that certificate destroy the original certificate that required correction.
(6) Every certificate of registration shall contain the following particulars–
(a)
(a) a unique reference number assigned to the relevant revenue trader by the Commissioners;
(b)
(b) the name and (if different) the trading name of the relevant revenue trader;
(c)
(c) the address of the relevant revenue trader’s principal or only place of business (including any postcode)–
(i) in the United Kingdom, or
(ii) in the case of a registered mobile operator, if he does not have any place of business in the United Kingdom, elsewhere;
(d)
(d) any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of the Act.
PART III
RELEVANT REVENUE TRADERS
Merchandise for sale by retail on ships and aircraft
6.—(1) Subject to paragraphs (2) and (3) below merchandise shall not be–
(a)
(a) shipped in a ship or aircraft for sale by retail to persons carried in that ship or aircraft unless it is shipped by a registered mobile operator,
(b)
(b) imported in a ship or aircraft for sale by retail to persons carried in that ship or aircraft unless the importer is a registered mobile operator, or
(c)
(c) sold by retail on board any ship or aircraft by any person other than a registered mobile operator.
(2) Paragraph (1) above shall not restrict the right of any person to ship excise goods as merchandise for sale by retail in, or sell excise goods on board–
(a)
(a) a coasting ship, or
(b)
(b) any ship or aircraft making a voyage or flight to an immediate destination within the United Kingdom, or
(c)
(c) any ship or aircraft making a voyage or flight to an immediate destination outside the Communities.
(3) Paragraph (1) above shall not restrict the right of any person to import excise goods as merchandise for sale by retail in, or sell excise goods on board, any ship or aircraft making a voyage or flight from a place outside the Communities.
Duties and liabilities of a registered mobile operator
7. A registered mobile operator shall–
(a) provide such security, or further security, as the Commissioners may require for the payment of any excise duty that is or may become due from him;
(b) ensure that the merchandise he ships is accompanied by an appropriate document that he has drawn up;
(c) ensure that merchandise he imports is accompanied by an appropriate document that was drawn up by the consignor.
Privileges of a registered mobile operator
8.—(1) Subject to paragraph (6) below, a registered mobile operator shall be afforded the following privileges.
(2) A registered mobile operator may ship merchandise in a ship or aircraft in which he intends to sell that merchandise by retail.
(3) A registered mobile operator may import merchandise in a ship or aircraft for sale by retail to persons carried in that ship or aircraft.
(4) A registered mobile operator may on board any ship or aircraft sell merchandise by retail.
(5) Provided that he has given the notice required by regulation 24 below, a registered mobile operator shall be entitled to use the simplified procedure provided for in Part VII of these regulations.
(6) Nothing in this regulation shall confer on any registered mobile operator any privilege that would cause him to be in breach of–
(a)
(a) any condition of approval that applies to him; or
(b)
(b) any condition or restriction imposed by these regulations.
When a registered mobile operator must have a fiscal representative
9.—(1) A registered mobile operator who does not meet the requirements of paragraph (2) below is required to have a fiscal representative.
(2) A registered mobile operator meets the requirements of this paragraph if–
(a)
(a) he has any business establishment or other fixed establishment in the United Kingdom, or
(b)
(b) if he is an individual, he has his usual place of residence in the United Kingdom.
Appointment and cessation of appointment of a fiscal representative
10.—(1) A registered mobile operator who is required to have a fiscal representative shall appoint such a representative (“his representative”)–
(a)
(a) within seven days of the day on which he is required by regulation 9 above to have a fiscal representative; or
(b)
(b) where–
(i) his representative ceases to act for him, and
(ii) he continues to be required by regulation 9 above to have a fiscal representative,
within seven days of the day on which his representative ceased to act for him.
(2) A registered mobile operator shall give the Commissioners written notice when he appoints a fiscal representative to act for him and when a fiscal representative ceases to act for him.
(3) A fiscal representative shall give the Commissioners written notice when he is appointed...
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