The Excise Goods (Export Shops) Regulations 2000

PART IV EXCISE DUTY POINTS, PAYMENT OF DUTY AND RETURNS

Excise duty points

11.—(1) Subject to paragraph (2) below, the excise duty point for excise goods that are deposited in an export shop shall be the time when those goods were, in accordance with regulation 10 of the 1988 Regulations, deemed to be warehoused in that export shop.

(2) Paragraph (1) above shall not apply–

(a) to excise goods that are intended for supply only to entitled passengers; or

(b) to excise goods (other than goods specified in accordance with regulation 7(3) above) that are intended for supply to passengers by an authorized warehousekeeper to whom regulation 7(2) above applies.

(3) Subject to paragraph (4) below, where the excise duty point prescribed by paragraph (1) above does not apply to excise goods deposited in an export shop the excise duty point for those goods shall be the time of their removal from that export shop.

(4) For the purposes of paragraph (3) above, any removal of excise goods that–

(a) takes place in the course of a supply of excise goods to an entitled passenger who leaves the United Kingdom with those goods,

(b) takes place in accordance with regulation 9(2) or (3) above, or

(c) is authorized in accordance with regulation 9(4) above and is not subject to a condition that the excise duty on those goods shall be paid before removal,

shall be disregarded.

(5) The person liable to pay the duty at the excise duty point shall be–

(a) in any case where the excise goods are supplied to an entitled passenger who subsequently fails to leave the United Kingdom with those goods, that passenger,

(b) in any other case, the authorized warehousekeeper.

Payment—approval of arrangements

12.—(1) An authorized warehousekeeper may elect to make payment by means of a direct debit.

(2) Before electing to make payment by direct debit the authorized warehousekeeper shall make application to the Commissioners for approval of the direct debit arrangements.

(3) Where the Commissioners are satisfied with those arrangements they shall approve them in writing.

(4) An authorized warehousekeeper whose arrangements have been approved shall immediately notify the Commissioners of any change in any information given to them for the purpose of approving those arrangements.

(5) The Commissioners may for reasonable cause revoke any approval granted under this regulation.

(6) Whenever a payment is due to be made by direct debit the authorized warehousekeeper shall ensure that he has sufficient funds in his account to satisfy the claim for payment.

Payments and returns

13.—(1) Except in the case of an authorized warehousekeeper whose payment arrangements have been approved in accordance with regulation 12 above, the person liable to pay the duty at the excise duty point shall pay that duty to the Commissioners at or before the excise duty point.

(2) The Excise Duties (Deferred Payment) Regulations 1992(1) shall not apply to any payment to which a person may become liable by virtue of these Regulations.

(3) On or before the tenth day of each month every authorized warehousekeeper whose payment arrangements have been approved in accordance with regulation 12 above shall furnish a return to the Commissioners showing the amounts that he is liable to pay to the Commissioners–

(a) in accordance with paragraph (4) below (“the advance payment”), and

(b) as excise duty due from him by virtue of any excise duty point in the preceding month (“the normal payment”).

(4) The amount of the advance payment shall be either–

(a) an amount that the authorized warehousekeeper and the Commissioners agree, or

(b) in the absence of an agreement the amount of excise duty that would be due from the authorized warehousekeeper if the excise duty point for all the excise goods in his export shop were the day on which he makes the return.

(5) An agreement made for the purposes of paragraph (4) above–

(a) shall specify the amount that will be payable each month for twelve consecutive months;

(b) may be ended by either party giving one month’s notice to the other party; and

(c) may, if both parties agree, be varied at any time.

(6) On or after the day specified for payment in the payment arrangements approved in accordance with regulation 12 above the Commissioners shall claim payment of an amount calculated in accordance with paragraph (7) below.

(7) The amount of payment to be claimed under paragraph (6) above shall be

• the advance payment then due,

• plus the normal payment then due,

• minus the advance payment (if any) made in the preceding month, but if the result of this calculation is nil or negative the Commissioners shall not make a claim for payment under the direct debit arrangements.

(8) If the authorized warehousekeeper has ceased to use his excise warehouse as an export shop the Commissioners shall repay the advance payment after deducting the amount of any excise duty for which he may be liable.

(9) For the purposes of paragraph (3) above, if the tenth day of the month falls on a day that is a Saturday, Sunday, Christmas Day, Boxing Day, New Year’s Day, Good Friday or Easter Monday the tenth day of the month shall be treated as being the next day that is not one of those days.

Returns—supplementary provisions

14.—(1) A person who is not required by regulation 13(3) above to furnish returns to the Commissioners shall furnish returns in accordance with paragraph (2) below.

(2) In any case to which paragraph (1) above applies every person from whom any excise duty is due shall at or before the excise duty point furnish a return to the Commissioners showing the amounts that he is liable to pay to them as excise duty.

(3) Subject to paragraph (4) below, any return required to be furnished in accordance with these Regulations shall be made on a form issued by the Commissioners.

(4) If, for any reason, the person liable to furnish a return has not been issued with a form he shall make his return in the form specified in a notice published by the Commissioners and not withdrawn by a further notice.

(5) Any return required to be furnished in accordance with these Regulations shall be furnished to the Commissioners at the address printed on the form issued by the Commissioners or, as the case may require, shown on the form specified in the notice published by the Commissioners.

(6) Every person required to furnish a return in accordance with these Regulations shall ensure that the information contained in that return is true and complete.

(1)

S.I. 1992/3152, amended by S.I. 1996/2537.