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The Excise Goods (Accompanying Documents) Regulations 2002
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- 2002 No. 501
- PART VI
- Regulation 19
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19.—(1) The Commissioners may in a notice published by them and not withdrawn by a further notice impose on authorized warehousekeepers conditions and restrictions subject to which excise goods to which these Regulations apply may be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(2) The Commissioners may in a notice published by them and not withdrawn by a further notice prescribe conditions and restrictions subject to which excise goods to which these Regulations apply and in respect of which excise duty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and conform with such other requirements as are prescribed by the Commissioners in a notice published by them and not withdrawn by a further notice.
(4) The Commissioners may in a notice published by them and not withdrawn by a further notice impose on transporters and on persons undertaking the carriage of excise goods requirements concerning the keeping and preservation of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.
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