The Excise Goods (Accompanying Documents) Regulations 2002

PART VII EXCISE DUTY POINT, PAYMENT OF EXCISE DUTY, FORFEITURE AND CIVIL PENALTIES

Excise duty point

21.—(1) The excise duty point for excise goods to which these Regulations apply and in respect of which there has been a contravention described in paragraph (2), (3), or (4) below is the time specified in paragraph (5) below.

(2) For excise goods to which Part II above applies (exports under duty suspension arrangements) the contraventions are—

(a) removal of the goods from an excise warehouse in contravention of regulation 5 above (completion of accompanying administrative documents); and

(b) whilst the goods are in the United Kingdom—

(i) contravention of or failure to comply with regulation 6(1) or (2) or (4) or (5) above (accompanying administrative documents for exports—supplementary provisions);

(ii) after removal of the goods from an excise warehouse, contravention of or failure to comply with the Community provisions; and

(iii) contravention of or failure to comply with regulation 7 above (consignees).

(3) For excise goods to which Part IV above applies (imports under Community duty suspension arrangements) the contraventions are—

(a) contravention of or failure to comply with regulation 12 above (accompanying administrative documents for imports);

(b) contravention of or failure to comply with regulation 13(1) or (3) above (accompanying administrative documents for imports — supplementary provisions);

(c) contravention of or failure to comply with the Community provisions;

(d) delivery of the goods to a place other than the place for delivery specified in the accompanying administrative document; and

(e) except where the failure is occasioned by action or inaction on the part of the Commissioners, failure by the consignee(1) to comply with regulation 14 above (receipt of goods under Community duty suspension arrangements).

(4) For the excise goods to which Part V above applies (imports not under Community duty suspension arrangements) the contraventions are—

(a) contravention of or failure to comply with regulation 16 above (simplified accompanying documents for imports);

(b) contravention of or failure to comply with regulation 17(1) above (simplified accompanying documents for imports—supplementary provisions);

(c) contravention of or failure to comply with the Community provisions;

(d) delivery of the goods to a place other than the place for delivery specified in the simplified accompanying document; and

(e) failure by the recipient(2) to comply with regulation 18 above (receipt of excise goods).

(5) The excise duty point is—

(a) for excise goods to which Part II above applies, the time the goods were removed from the excise warehouse;

(b) in any other case, the time the excise goods were imported.

Payment

22.—(1) Subject to paragraphs (2) to (4) below, the person liable to pay the excise duty at the excise duty point is—

(a) for excise goods to which Part II above applies (exports under duty suspension arrangements), the authorized warehousekeeper;

(b) for excise goods to which Part IV above applies (imports under Community duty suspension arrangements), the person shown as consignor on the accompanying administrative document or, if someone other than the consignor is shown in Box 10 of that document as having arranged for the guarantee, that other person; or

(c) for excise goods to which Part V above applies (imports not under Community duty suspension arrangements), the person shown as the recipient in the simplified accompanying document.

(2) The authorized warehousekeeper is not the person liable to pay the excise duty in accordance with paragraph (1)(a) above in any case where—

(a) the contravention that occasioned the excise duty point was not caused by the authorized warehousekeeper and occurred after the goods had been removed from the excise warehouse, and

(b) the authorized warehousekeeper did not provide security for the export, and

(c) the transporter or the owner of the goods did provide security for the export.

(3) In any case where paragraph (2) above applies, the person liable to pay the excise duty due at the excise duty point is the transporter or the owner of the goods who provided security for the export.

(4) Any person whose conduct caused a contravention described in regulation 21 above so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (1) or (3) above.

Time for payment

23.  Any excise duty that any person is liable to pay by virtue of this Part must be paid immediately.

Forfeiture

24.  If in relation to any excise goods that are liable to a duty of excise that has not been paid there is—

(a) a contravention of any provision of these Regulations, or

(b) a contravention of any condition or restriction imposed by or under these Regulations,

those goods shall be liable to forfeiture.

Civil penalties

25.—(1) In the case of any contravention of or failure to comply with any relevant regulation or any Community provision, section 100J of the Customs and Excise Management Act 1979 (contravention of registered excise dealers and shippers regulations) applies for the purpose of attracting civil penalties under section 9 of the Finance Act 1994(3) in the following manner.

(2) Any contravention of any relevant regulation is treated as if it were a contravention of a provision of registered excise dealers and shippers regulations.

(3) In so far as the contravention or failure is not included in paragraph (2) above, any contravention of or failure to comply with any Community provision is treated as if it were a failure to comply with a condition or restriction imposed by or under registered excise dealers and shippers regulations.

(4) In this regulation “relevant regulation” means the following regulations—

• 5(1)(b) (completion of accompanying administrative documents);

• 6 (accompanying administrative documents for exports—supplementary provisions);

• 7 (consignees);

• 9 (completion of simplified accompanying documents);

• 10 (simplified accompanying documents for exports—supplementary provisions);

• 12 (accompanying administrative documents for imports);

• 13 (accompanying administrative documents for imports- supplementary provisions);

• 14 (receipt of goods under Community duty suspension arrangements);

• 16 (simplified accompanying documents for imports);

• 17 (simplified accompanying documents for imports- supplementary provisions);

• 18 (receipt of excise goods);

• 20(1) (obligations of owners and transporters).

(1)

“consignee” is defined in regulation 14(7) above.

(2)

“recipient” is defined in regulation 18(3) above.

(3)

1994 c. 9.