The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011

• Citation: S.I. 2011/2225
• Sections: 12

Section 1 Citation and commencement

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.

Section 2 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as follows.

Section 3 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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,”.

Section 4 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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)”.

Section 5 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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”.

Section 6 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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.

Section 7 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

At the beginning of regulation 56 (application of Part 8), for “This” substitute “Subject to regulation 58(3), this”.

Section 8 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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”.

Section 9 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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) is in the form required by Article 8(2) of Commission Regulation (EC) 684/2009 ; and

(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.

Section 10 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

(1) In regulation 62 (simplified procedures for certain movements of alcoholic liquors)—

(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 1994 .

(b) In paragraph (3)(c) for “referred to in paragraph (2)(e) and (f)” substitute “to which paragraph (2E) applies”.

(c) In paragraph (4) for “paragraphs (2)(e) and (3)(c)” substitute “paragraph (3)(c)”.

(d) In paragraph (5)—

(i) after the definition for “beer” insert—

“cider” has the meaning given in section 1(6) of that Act;

“made-wine” has the meaning given in section (1)(5) of that Act;

(ii) at the end of the definition for “spirits” omit “and”;

(iii) at the end of the definition for “packager” omit the full stop and insert “; and”;

(iv) after the definition for “packager” insert—

“wine” has the meaning given in section 1(4) of that Act.

(2) Regulation 62(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 is subject to the amendments made by this regulation, and these amendments only have effect in relation to a movement of alcoholic liquors under duty suspension arrangements which starts in the United Kingdom on or after 1st October 2011.

Section 11 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

After regulation 63 (simplified procedure for certain movements of tobacco products) insert—

Simplified procedure for direct exports of alcoholic liquors and tobacco products

(63A)

(1) Subject to the conditions specified in paragraph (2), alcoholic liquors and tobacco products may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place in the United Kingdom from where they will leave the territory of the EU without being under the cover of an electronic administrative document.

(2) The specified conditions are—

(a) the occupier of the premises must have been granted authorisation to use the local clearance procedure;

(b) that authorisation must require that a full customs declaration is made; and

(b) in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration.

(3) In this regulation—

“alcoholic liquors” has the meaning given in regulation 62(5);

“authorisation to use the local clearance procedure” means the authorisation referred to in article 283 of Commission Regulation 2454/93 ; and

“full customs declaration” means a declaration that contains all the particulars set out in Annex 37 of that Regulation.

Section 12 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

In Schedule 1 (civil penalties-relevant regulations)—

(a) before the entry for regulation 61 insert “60A (procedure for amending destination when computerised system unavailable);” and

(b) before the entry for regulation 65 insert “63A(2) (conditions applying to simplified procedure for direct exports of alcoholic liquors and tobacco products);”.