The Excise Goods (Accompanying Documents) Regulations 2002

PART II EXPORTS UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part II

4.  This Part does not apply to excise goods exported in accordance with the arrangements described in Article 10 of Council Directive 92/12/EEC (distance sales).

Completion of accompanying administrative documents

5.—(1) Excise goods entered for removal from an excise warehouse for exportation to another member State must not be removed from that warehouse unless—

(a) the authorized warehousekeeper is the consignor for the purpose of complying with the Community provisions concerning accompanying administrative documents, and

(b) the authorized warehousekeeper and any person authorized by him to act on his behalf ensure that the Community provisions are complied with when the accompanying administrative document is completed.

(2) These requirements also apply to excise goods exported to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Accompanying administrative documents for exports — supplementary provisions

6.—(1) Subject to paragraphs (4) and (5) below, an accompanying administrative document—

(a) must not be amended, and

(b) must accompany the excise goods to which it relates at all times until those goods arrive at their ultimate destination.

(2) If the consignee of the excise goods is a non-registered trader, a certificate of payment must accompany the accompanying administrative document and the excise goods at all times until those goods arrive at their ultimate destination.

(3) The authorized warehousekeeper from whose warehouse any excise goods have been removed for exportation to another member State must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times until the goods reach their ultimate destination.

(4) For the purpose of complying with the Community provisions concerning changes in the destination of goods only the authorized warehousekeeper who completed the accompanying administrative document, or a person authorized by him to act on his behalf, may amend that document or enter information in Box B of that document to show a new consignee or place of delivery.

(5) Where there is a new consignee or place of delivery—

(a) any amendment made to the accompanying administrative document must comply with Article 15(5) of Council Directive 92/12/EEC(1), and

(b) the authorized warehousekeeper must immediately give notice of the amendment to the Commissioners.

(6) In this regulation where the ultimate destination of the goods is a place outside the Communities references to the ultimate destination of the goods are references to the place at which the goods finally leave the Communities.

Consignees

7.—(1) The person shown as the consignee in any accompanying administrative document must be—

(a) an authorized warehousekeeper, or

(b) a registered trader who is not a REDS, or

(c) a non-registered trader who is not an occasional importer,

in a member State.

(2) Paragraph (1) above does not apply in the case of goods consigned to an ultimate destination outside the Communities.

(3) In this regulation authorized warehousekeeper and registered trader have the meanings given in Article 4 of Council Directive 92/12/EEC.

(1)

Article 15(5) was amended by Article 1 of Council Directive 94/74/EC (OJ No. L365, 31.12.1994, p.46); Article 15(5) specifies the amendments that may be made and those who may make amendments.