The Excise Goods (Accompanying Documents) Regulations 2002

PART III EXPORTS NOT UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part III

8.—(1) Subject to paragraph (2) below, this Part applies to excise goods in respect of which excise duty has been paid.

(2) This Part does not apply—

(a) to excise goods exported in accordance with the arrangements described in Article 10 of Council Directive 92/12/EEC (distance sales), or

(b) in any case to which Part VII of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999(1) applies, or

(c) to excise goods exported by a person for his own use.

Completion of simplified accompanying documents

9.—(1) Excise goods must not be exported to another member State unless—

(a) the exporter completes a simplified accompanying document showing that he is the supplier, and

(b) when he completes that document he complies with the Community provisions.

(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.

Simplified accompanying documents for exports — supplementary provisions

10.—(1) A simplified accompanying 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) A certificate of payment must accompany the simplified accompanying document and the excise goods at all times until those goods arrive at their ultimate destination.

(3) The exporter 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.

(1)

S.I. 1999/1565; Part VII provides for the simplification of procedures in certain circumstances.