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The Excise Goods (Accompanying Documents) Regulations 2002
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- 2002 No. 501
- PART VI
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PART VIOBLIGATIONS, CONDITIONS AND RESTRICTIONS
General conditions and restrictions
19.—(1) The Commissioners may in a notice published by them and not withdrawn by a further notice impose on authorized warehousekeepers conditions and restrictions subject to which excise goods to which these Regulations apply may be deposited in or removed from excise warehouses.
(2) The Commissioners may in a notice published by them and not withdrawn by a further notice prescribe conditions and restrictions subject to which excise goods to which these Regulations apply and in respect of which excise duty has not been paid may be imported by REDS and occasional importers.
(3) A certificate of payment that relates to excise goods imported by an occasional importer must be in such form and conform with such other requirements as are prescribed by the Commissioners in a notice published by them and not withdrawn by a further notice.
(4) The Commissioners may in a notice published by them and not withdrawn by a further notice impose on transporters and on persons undertaking the carriage of excise goods requirements concerning the keeping and preservation of accompanying administrative documents and simplified accompanying documents.
Obligations of owners and transporters
20.—(1) Every owner and every transporter of excise goods to which these Regulations apply must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times.
(2) Every transporter of excise goods to which these Regulations apply must, whilst the goods remain in his custody or under his control, produce or cause to be produced to an officer any accompanying administrative document or simplified accompanying document and any certificate of payment that is required to accompany the goods when required to do so.
(3) This regulation also applies to—
(a)any person who undertakes the carriage of excise goods who is not shown as the transporter in the accompanying administrative document or simplified accompanying document, and
(b)the driver of any vehicle in which the goods are being carried,
as it applies to the transporter.
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