The Excise Goods (Accompanying Documents) Regulations 2002

PART I PRELIMINARY

Citation and commencement

1.  These Regulations may be cited as the Excise Goods (Accompanying Documents) Regulations 2002 and come into force on 1st April 2002.

Interpretation

2.—(1) In these Regulations—

• “accompanying administrative document” means, subject to paragraph (2) below, the document specified in Annex I to Commission Regulation (EEC) No. 2719/92(1) or any document that in accordance with Article 2 of that Regulation replaces that document;

• “authorized warehousekeeper”, except in regulation 7 below, has the meaning given in regulation 2 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999(2);

• “certificate of payment” means a document drawn up in compliance with the requirements of the member State to which the excise goods are consigned (including, where the context so requires, the United Kingdom) that certifies that excise duty has been paid in respect of those goods in that State;

• “Community provisions” means, subject to paragraph (2) below—

  (a)

  in the case of accompanying administrative documents the provisions set out in Articles 1, 2 and 2a of Commission Regulation (EEC) No. 2719/92 including the instructions concerning completion and the procedures for use mentioned in Article 1,

  (b)

  in the case of simplified accompanying documents the provisions set out in Articles 1, 2, 3, 4 and 5 of Commission Regulation (EEC) No. 3649/92(3) and the explanatory notes set out on the reverse of copy 1 in the Annex;

• “excise goods” means goods (other than chewing tobacco) of a class or description subject to any duty of excise;

• “non-registered trader” has the meaning given in Article 4(e) of Council Directive 92/12/EEC(4);

• “occasional importer” has the meaning given in regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992(5);

• “own use” does not include use for the purposes of any trade or business;

• “REDS” means a registered excise dealer and shipper who is authorized, in the course of his business, to import without payment of excise duty excise goods from other member States but who is not authorized to hold or export such goods without first paying that duty;

• “simplified accompanying document” means, subject to paragraph (2) below, the document specified in the Annex to Commission Regulation (EEC) No. 3649/92 or any document that in accordance with Article 2 of that Regulation replaces that document;

• “transporter” means the person shown as the transporter in the accompanying administrative document or simplified accompanying document.

(2) In any case where, under an exemption granted in accordance with Article 29 of Council Directive 92/12/EEC, a person is entitled to use, and uses, a document specified by Commission Regulation (EEC) No. 2238/93(6) in substitution for an accompanying administrative document or simplified accompanying document—

(a) references in these Regulations to an accompanying administrative document or simplified accompanying document are to be treated as references to a document specified by that Regulation, and

(b) references in these Regulations to Community provisions are to be treated as references to the provisions set out in Articles 3(1) and (4), 5(2) and (3), 6(1), (2), (3), (4) and (7), 8(1), (2) and (3), 9 and 10 of, and Annex II to, that Regulation.

Application

3.—(1) These Regulations do not apply to any excise goods that are being lawfully moved—

(a) under the cover of a single administrative document;

(b) from or to premises registered under section 41A(1) of the Alcoholic Liquor Duties Act 1979(7) (registered beer stores);

(c) from or to premises in respect of which a person is registered under section 47(1) of the Alcoholic Liquor Duties Act 1979(8) (breweries);

(d) from premises licensed under section 54(2) or section 55(2) of the Alcoholic Liquor Duties Act 1979 (wineries);

(e) from premises in respect of which a person is registered under section 62(2) of the Alcoholic Liquor Duties Act 1979 (cider maker’s premises);

(f) from or to premises registered in accordance with regulations made under section 7(1) of the Tobacco Products Duty Act 1979(9) (registered tobacco factories and stores);

(g) for the use of, and to the order of, a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979(10) (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies; or

(h) in circumstances where, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty’s ships), they are to be treated as exported.

(2) In this regulation single administrative document has the same meaning as in Commission Regulation (EEC) No. 2454/93(11).

(1)

OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).

(2)

S.I. 1999/1278.

(3)

OJ No. L369, 18.12.1992, p.17.

(4)

OJ No. L76, 23.3.1992, p.1.

(5)

S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 1999/1565, 2001/1712, 2001/3022.

(6)

OJ No. L200, 10.8.1993, p.10, amended by Commission Regulation (EC) No. 1592/1999 (OJ No. L188, 21.7.1999, p.33).

(7)

1979 c. 4; section 41A(1) was inserted by the Finance Act 1991(c. 31), section 7(2).

(8)

1979 c. 4; section 47(1) was substituted by the Finance Act 1991(c. 31), section 7(3).

(9)

1979 c. 7; section 7(1) was amended by the Finance Act 2000(c. 17), section 15.

(10)

1979 c. 3; section 13A was inserted by the Finance Act 1989, section 28(1).

(11)

OJ No. L253, 11.10.1993, p.1; see, in particular, Article 205(1).