The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011
| Jurisdiction | UK Non-devolved |
| Citation | SI 2011/2225 |
| Year | 2011 |
2011 No. 2225
Excise
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011
Made 8th September 2011
Laid before Parliament 9th September 2011
Coming into force 1st October 2011
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(d),(2)(a),(e) and (fa) and (3) of the Customs and Excise Management Act 19791, section 41A(7) of the Alcoholic Liquor Duties Act 19792, section 1 of the Finance (No.2) Act 19923and section 2(2) of the European Communities Act 19724having being designated5for the purposes of that section in relation to excise matters of the EU6and payment of excise duty.
Citation and commencement
1. These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 and come into force on 1st October 2011.
Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
2. Amend the Excise Goods (Holding, Movement and Duty Point) Regulations 20107as follows.
3. In paragraph (1) of regulation 3 (interpretation), in paragraphs (b) and (d) of the definition of “EU requirements”, after “dispatches from” insert “, or movements wholly within,”.
4. In paragraph (1) of regulation 7 (time when goods leave a duty suspension arrangement) in sub-paragraphs (a)(i) and (g)(i) for “35(1)(a)” substitute “35(a)”.
5. In paragraph (4)(h) of regulation 13 (goods already released for consumption in another Member State-excise duty point and persons liable to pay)—
(a) for “3200 cigarettes” substitute “800 cigarettes”; and
(b) for “3 kilogrammes” substitute “1 kilogramme”.
6. In regulation 46 (report of export from territory of the EU) for paragraphs (2) to (5) substitute—
“2 If the customs office of exit is in another Member State the Commissioners must, when they receive an endorsement drawn up by that office certifying that the excise goods have left the territory of the EU, carry out an electronic verification of the data resulting from the endorsement.
3 When the data referred to in paragraph (2) has been verified the Commissioners must send a report of export to the consignor using the computerised system.
4 If the Member State of export is another Member State the Commissioners must, when they receive a report of export from the competent authorities of that State, send it to the consignor using the computerised system.
5 If the customs office of exit is in the United Kingdom the Commissioners must, on the basis of an endorsement drawn up by that office certifying that the excise goods have left the territory of the EU, send a report of export to the consignor using the computerised system.
6 A report of export shall constitute proof that the movement of the excise goods referred to in the report has ended.
7 Without prejudice to paragraph (6), a certification by the competent authorities of the Member State in which the customs office of exit is located that the excise goods have left the territory of the EU shall constitute proof that the movement of those goods has ended.”.
7. At the beginning of regulation 56 (application of Part 8), for “This” substitute “Subject to regulation 58(3), this”.
8. In regulation 60 (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable) in paragraph (1) after “This regulation” insert “, regulation 60A”.
9. After regulation 60 insert—
“Procedure for amending destination when computerised system unavailable
60A.—(1) If, in accordance with regulation 58(3), the destination shown on the electronic administrative document is amended, the consignor must, before the destination is amended, notify the Commissioners of the new destination.
(2) As soon as the computerised system is restored, the consignor must notify the Commissioners of the new destination using the computerised system.
(3) The consignor must ensure that the information notified to the Commissioners in accordance with paragraph (1)—
(a)
(a) is in the form required by Article 8(2) of Commission Regulation (EC) 684/20098; and
(b)
(b) includes the data elements numbered (f) in Group 2, (a) in Group 7 and Group 8 of Table 3 in the Annex to that Regulation.”.
10.—(1) In regulation 62 (simplified procedures for certain movements of alcoholic liquors)—
(a)
(a) for paragraph (2) substitute —
“2 Subject to the conditions specified in paragraph (3), alcoholic liquors to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) to (2E) to any other such premises without being under the cover of an electronic administrative document.
2A In the case of beer—
(a) premises in respect of which—
(i) the producer of the beer or a packager is registered under section 41A of ALDA 1979 (beer stores);
(ii) the producer of the beer is registered under section 47(1) of ALDA 1979 (breweries);
(b) an excise warehouse approved for the deposit, keeping and securing of beer.
2B In the case of wine and made-wine—
(a) premises in respect of which the producer of the wine or made-wine holds a licence under section 54(2) or 55(2) of ALDA 1979 (wineries);
(b) an excise warehouse approved for the deposit, keeping and securing of wine or made-wine.
2C In the case of cider—
(a) premises in respect of which the maker of the cider is registered under section 62(2) of ALDA (cider maker’s premises);
(b) an excise warehouse approved for the deposit, keeping and securing of cider.
2D In the case of spirits an excise warehouse approved for the deposit, keeping and securing of spirits.
2E In respect of any alcoholic liquors—
(a) premises in respect of which a person other than the producer or manufacturer of the alcoholic liquors is—
(i) registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or
(ii) the authorised warehousekeeper; and
(b) that person and the producer or manufacturer are treated as members of a group under sections 43A to 43D of the Value Added Tax Act 19949.”.
(b)
(b) In paragraph (3)(c) for “referred to in paragraph (2)(e) and (f)” substitute “to which paragraph (2E) applies”.
(c)
(c) In paragraph (4) for “paragraphs...
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