The Excise Goods (Accompanying Documents) Regulations 2002

PART IV IMPORTS UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part IV

11.—(1) Subject to paragraph (2) below, this Part applies to imported excise goods.

(2) This Part does not apply to excise goods—

(a) to which Part V below applies (imports not under Community duty suspension arrangements), or

(b) to which Part VII of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 applies (simplified procedures), or

(c) imported in accordance with the arrangements described in Article 10 of Council Directive 92/12/EEC (distance sales), or

(d) to excise goods imported by a person for his own use.

Accompanying administrative documents for imports

12.  Imported excise goods must be consigned to—

(a) an authorized warehousekeeper, or

(b) a REDS, or

(c) an occasional importer, or

(d) an ultimate destination outside the United Kingdom,

and must at all times be accompanied by an accompanying administrative document that complies with the Community provisions.

Accompanying administrative documents for imports — supplementary provisions

13.—(1) Except as provided in paragraph (4) below, an accompanying administrative document must not be amended.

(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 person to whom any excise goods are consigned from 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.

(4) For the purpose of complying with the Community provisions concerning changes in the destination of goods only the consignor 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.

Receipt of goods under Community duty suspension arrangements

14.—(1) The consignee must, upon receipt of the excise goods, complete the certificates on the reverse of copies 2, 3 and 4 of the accompanying administrative document in accordance with the Community provisions.

(2) If the quantity of excise goods received is less than the consigned quantity shown on the accompanying administrative document—

(a) the consignee must, no later than the third day after that on which he received the excise goods, send copy 3 of the accompanying administrative document to the Commissioners together with such other documents and such information as may be necessary to enable the Commissioners to determine whether the shortage was attributable to fortuitous events or force majeure or to losses inherent in the nature of the excise goods, and

(b) the Commissioners must, no later than the fifth day after that on which they received the documents and information supplied to them in accordance with this regulation, return copy 3 of the accompanying administrative document to the consignee.

This paragraph does not apply to hydrocarbon oil(1) brought by sea where the consigned quantity shown on the accompanying administrative document exceeds 50,000 litres and any shortage does not exceed 0.5 per cent. of that quantity.

(3) The Commissioners are not required to comply with paragraph (2)(b) above in any case where they—

(a) require further documents or information in order to determine whether the shortage was attributable to fortuitous events or force majeure or to losses inherent in the nature of the excise goods, or

(b) have reasonable grounds to suspect that any document or information supplied to them in accordance with this regulation is inaccurate or untrue.

(4) Except where paragraph (3) above applies, the consignee must, no later than the fifteenth day of the month following that in which he received the excise goods, send copy 3 of the accompanying administrative document, with the completed certificate on the reverse, to the person shown as the consignor in that document.

(5) Where paragraph (3) above applies and the Commissioners return copy 3 of the accompanying administrative document to the consignee he must send that copy to the person shown as the consignor in that document no later than either—

(a) the fifteenth day of the month following that in which he received the excise goods, or

(b) the third day after that on which he received that copy from the Commissioners,

whichever is the later.

(6) For the purpose of calculating a number of days mentioned in paragraphs (2) and (5)(b) above any day that is a Saturday, Sunday, Christmas Day, Boxing Day, New Year’s Day, Good Friday or Easter Monday is not to be counted.

(7) In this regulation and in regulation 21(3) below “consignee” means the person who is shown as the consignee in the accompanying administrative document.

(1)

“Hydrocarbon oil” is defined in section 1(2) of the Hydrocarbon Oil Duties Act 1979(c. 5) which Act, by section 27(2), is to be construed as one Act with the Customs and Excise Management Act 1979(c. 2).