The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

PART III Administrative Provisions

Repayment of excise duty

5.—(1) This regulation applies where:

(a) there has been an excise duty point as prescribed by either regulation 3(3) or 4 above; and

(b) within three years of either:

(i) the date on which the accompanying administrative document for the particular duty suspended movement of excise goods was drawn up; or

(ii) in the absence of such a document, the date when that movement started;

the Commissioners ascertain that the member State in which the irregularity actually occurred is a member State other than the United Kingdom; and

(c) either excise duty in relation to that irregularity has been paid in the member State where the irregularity actually occurred or no excise duty was due under the laws of that member State.

(2) Where this regulation applies, the person who paid the excise duty at the excise duty point shall be entitled to claim a repayment of that duty from the Commissioners.

(3) For the purposes of paragraph (2) above, such a claim shall be made in writing to the Commissioners and include full particulars, including evidence to satisfy the Commissioners that either the excise duty has been paid in the member State in which the irregularity actually occurred or that no excise duty was due under the laws of that member State.

6.  For the purposes of regulation 5(2) above, section 137A(1) of the Customs and Excise Management Act 1979 shall be modified so as to apply to any amounts paid by way of excise duty and not be limited to excise duty which is not due to the Commissioners.