The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Moving excise goods in duty suspension

9.—(1) Subject to regulations 10 and 11 below, Community excise goods may be moved in duty suspension from the place of importation to—

(a) a tax warehouse, provided that the excise goods are of a class or description specified in the Commissioners' approval of that tax warehouse;

(b) any other premises provided that the excise goods are moved under the instructions of—

(i) a REDS who is registered in respect of excise goods of the same class or description as the imported Community excise goods and who has complied with the requirements imposed by regulation 12 below; or

(ii) an occasional importer who has complied with the requirements imposed by regulation 15 below.

(2) Subject to regulations 10 and 11 below, excise goods of any class or description may be moved in duty suspension from a tax warehouse—

(a) to any other tax warehouse, in respect of which an authorised warehousekeeper has been approved to hold excise goods of the same class or description; or

(b) for export, shipment as stores or removal to the Isle of Man.

(3) Excise goods in relation to which any relief is conferred by or under the customs and excise Acts may be removed from a tax warehouse without payment of duty subject to any conditions relating to that relief.