The Excise Goods (Accompanying Documents) Regulations 2002

PART V IMPORTS NOT UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part V

15.—(1) Subject to paragraph (2) below, this Part applies to imported excise goods consigned from another member State in respect of which that member State’s excise duty has been paid and has not, at the time of importation, been remitted, refunded or drawn back.

(2) This Part does not apply—

(a) to excise goods imported 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 applies (simplified procedures), or

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

Simplified accompanying documents for imports

16.  Imported excise goods must be consigned—

(a) to the person shown on the simplified accompanying document as the recipient, or

(b) if the recipient is not in the United Kingdom, to an ultimate destination outside the United Kingdom,

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

Simplified accompanying documents for imports — supplementary provisions

17.—(1) A simplified accompanying document must not be amended.

(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 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.

Receipt of excise goods

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

(2) Except where the supplier does not require it, the recipient must, no later than the fifteenth day of the month following that in which he received the excise goods, send copy 3 of the simplified accompanying document to the person shown as the supplier in that document.

(3) In this regulation and in regulation 21(4) below “recipient” means the person who is shown as the recipient in the simplified accompanying document.