The Excise Goods (Accompanying Documents) Regulations 2002

Application

3.—(1) These Regulations do not apply to any excise goods that are being lawfully moved—

(a) under the cover of a single administrative document;

(b) from or to premises registered under section 41A(1) of the Alcoholic Liquor Duties Act 1979(1) (registered beer stores);

(c) from or to premises in respect of which a person is registered under section 47(1) of the Alcoholic Liquor Duties Act 1979(2) (breweries);

(d) from premises licensed under section 54(2) or section 55(2) of the Alcoholic Liquor Duties Act 1979 (wineries);

(e) from premises in respect of which a person is registered under section 62(2) of the Alcoholic Liquor Duties Act 1979 (cider maker’s premises);

(f) from or to premises registered in accordance with regulations made under section 7(1) of the Tobacco Products Duty Act 1979(3) (registered tobacco factories and stores);

(g) for the use of, and to the order of, a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979(4) (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies; or

(h) in circumstances where, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty’s ships), they are to be treated as exported.

(2) In this regulation single administrative document has the same meaning as in Commission Regulation (EEC) No. 2454/93(5).

(1)

1979 c. 4; section 41A(1) was inserted by the Finance Act 1991(c. 31), section 7(2).

(2)

1979 c. 4; section 47(1) was substituted by the Finance Act 1991(c. 31), section 7(3).

(3)

1979 c. 7; section 7(1) was amended by the Finance Act 2000(c. 17), section 15.

(4)

1979 c. 3; section 13A was inserted by the Finance Act 1989, section 28(1).

(5)

OJ No. L253, 11.10.1993, p.1; see, in particular, Article 205(1).