The Excise Goods (Accompanying Documents) Regulations 2002

Interpretation

2.—(1) In these Regulations—

• “accompanying administrative document” means, subject to paragraph (2) below, the document specified in Annex I to Commission Regulation (EEC) No. 2719/92(1) or any document that in accordance with Article 2 of that Regulation replaces that document;

• “authorized warehousekeeper”, except in regulation 7 below, has the meaning given in regulation 2 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999(2);

• “certificate of payment” means a document drawn up in compliance with the requirements of the member State to which the excise goods are consigned (including, where the context so requires, the United Kingdom) that certifies that excise duty has been paid in respect of those goods in that State;

• “Community provisions” means, subject to paragraph (2) below—

  (a)

  in the case of accompanying administrative documents the provisions set out in Articles 1, 2 and 2a of Commission Regulation (EEC) No. 2719/92 including the instructions concerning completion and the procedures for use mentioned in Article 1,

  (b)

  in the case of simplified accompanying documents the provisions set out in Articles 1, 2, 3, 4 and 5 of Commission Regulation (EEC) No. 3649/92(3) and the explanatory notes set out on the reverse of copy 1 in the Annex;

• “excise goods” means goods (other than chewing tobacco) of a class or description subject to any duty of excise;

• “non-registered trader” has the meaning given in Article 4(e) of Council Directive 92/12/EEC(4);

• “occasional importer” has the meaning given in regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992(5);

• “own use” does not include use for the purposes of any trade or business;

• “REDS” means a registered excise dealer and shipper who is authorized, in the course of his business, to import without payment of excise duty excise goods from other member States but who is not authorized to hold or export such goods without first paying that duty;

• “simplified accompanying document” means, subject to paragraph (2) below, the document specified in the Annex to Commission Regulation (EEC) No. 3649/92 or any document that in accordance with Article 2 of that Regulation replaces that document;

• “transporter” means the person shown as the transporter in the accompanying administrative document or simplified accompanying document.

(2) In any case where, under an exemption granted in accordance with Article 29 of Council Directive 92/12/EEC, a person is entitled to use, and uses, a document specified by Commission Regulation (EEC) No. 2238/93(6) in substitution for an accompanying administrative document or simplified accompanying document—

(a) references in these Regulations to an accompanying administrative document or simplified accompanying document are to be treated as references to a document specified by that Regulation, and

(b) references in these Regulations to Community provisions are to be treated as references to the provisions set out in Articles 3(1) and (4), 5(2) and (3), 6(1), (2), (3), (4) and (7), 8(1), (2) and (3), 9 and 10 of, and Annex II to, that Regulation.

(1)

OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).

(2)

S.I. 1999/1278.

(3)

OJ No. L369, 18.12.1992, p.17.

(4)

OJ No. L76, 23.3.1992, p.1.

(5)

S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 1999/1565, 2001/1712, 2001/3022.

(6)

OJ No. L200, 10.8.1993, p.10, amended by Commission Regulation (EC) No. 1592/1999 (OJ No. L188, 21.7.1999, p.33).