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  1. Introductory Text

  2. PART 1 PRELIMINARY

    1. 1.Citation, commencement and effect

    2. 2.They come into force on 1st April 2010 except that—...

    3. 2A.On the day that the Excise Goods (Holding, Movement and...

    4. 2B.These Regulations have effect subject to the Northern Ireland Regulations...

    5. 3.Interpretation

    6. 4.Application to energy products

  3. PART 2 EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

    1. 5.Goods released for consumption in the United Kingdom-excise duty point

    2. 6.(1) Excise goods are released for consumption in the United...

    3. 7.(1) For the purposes of regulation 6(1)(a), excise goods leave...

    4. 7A.(1) An excise duty point does not arise by virtue...

    5. 8.Goods released for consumption in the United Kingdom-persons liable to pay

    6. 9.(1) The person liable to pay the duty when excise...

    7. 10.(1) The person liable to pay the duty when excise...

    8. 11.(1) The person liable to pay the duty when excise...

    9. 12.(1) The person liable to pay the duty when excise...

    10. 13.Goods already released for consumption in another Member State-excise duty point and persons liable to pay

    11. 14.. . . . . . . . . ....

    12. 15.. . . . . . . . . ....

    13. 16.. . . . . . . . . ....

    14. 17.. . . . . . . . . ....

    15. 18.Contravention of conditions or requirements-duty point and persons liable to pay

    16. 19.(1) The excise duty point for excise goods in respect...

    17. 20.Time of payment of the duty

    18. 21.Destruction and loss of excise goods

  4. PART 3 UK REGISTERED CONSIGNEES

    1. 22.Approval and registration

    2. 23.. . . . . . . . . ....

    3. 24.Certificates of Registration

    4. 25.Conditions, restrictions and requirements

    5. 26.. . . . . . . . . ....

    6. 27.. . . . . . . . . ....

    7. 28.Accounting and payment

    8. 29.Temporary registered consignees

  5. PART 4 ... REGISTERED CONSIGNORS

    1. 30.Approval and Registration

    2. 31.(1) The Commissioners must furnish every ... registered consignor with...

    3. 32.Certificates of Registration

    4. 33.Conditions and restrictions

  6. PART 5 HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 34.Holding of excise goods under duty suspension arrangements

    2. 35.Moving excise goods under duty suspension arrangements

    3. 36.. . . . . . . . . ....

    4. 37.(1) Excise goods of a certain class or description may...

    5. 38.(1) For the protection of the revenue the Commissioners may...

    6. 39.Movement conditions

  7. PART 6 EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 40.Application of Part 6

    2. 41.Electronic administrative document for exports of excise goods under duty suspension arrangements

    3. 42.Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions

    4. 43.Exemption certificates

    5. 44.Export of energy products by sea-notification of consignee

    6. 45.Splitting a movement of energy products

    7. 46.Report of export from territory of the EU

    8. 47.. . . . . . . . . ....

    9. 48.Report of export from territory of the EU when computerised system unavailable

    10. 49.Report of receipt of excise goods exported under duty suspension arrangements

    11. 50.Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable

    12. 51.Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions

  8. PART 7 IMPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 52.Application of Part 7

    2. 53.Electronic administrative document for imports of excise goods under duty suspension arrangements

    3. 54.Report of receipt of excise goods imported under duty suspension arrangements

    4. 55.Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable

  9. PART 8 MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 56.Application of Part 8

    2. 56A.Northern Ireland – special provisions

    3. 57.Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom

    4. 58.Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions

    5. 59.Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom

    6. 59A.Report of export from the territory of the United Kingdom

    7. 60.Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

    8. 60A.Procedure for amending destination when UK computerised system unavailable

    9. 61.Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

  10. PART 9 SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 62.Simplified procedure for certain movements of alcoholic products

    2. 63.Simplified procedure for certain movements of tobacco products

    3. 63A.Simplified procedure for direct exports of alcoholic products and tobacco products

  11. PART 10 EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

    1. 64.Application of Part 10

    2. 65.Accompanying document for exports of excise goods after release for consumption

    3. 66.Additional requirements

  12. PART 11 IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

    1. 67.Application of Part 11

    2. 68.Imports of excise goods after release for consumption

    3. 69.Requirements

    4. 70.Registered commercial importers – approval and registration

    5. 71.. . . . . . . . . ....

    6. 72.. . . . . . . . . ....

    7. 73.Registered commercial importers - accounting and payment

    8. 74.Receipt of excise goods

  13. PART 12 DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE

    1. 75.Application of Part 12

    2. 76.Tax representatives-approval and registration

    3. 77.Tax representatives-procedure

    4. 78.Accounting and payment

  14. PART 13 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT

    1. 79.Interpretation of Part 13

    2. 80.Irregularities

    3. 81.Failure of excise goods to arrive at their destination

    4. 82.Repayment of excise duty

  15. PART 14 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION

    1. 83.Interpretation of Part 14

    2. 84.Irregularity occurring or detected in the United Kingdom

    3. 85.Repayment of excise duty

  16. PART 14A EXCISE GOODS IN FREE ZONES

    1. 85A.Interpretation and application of Part 14A

    2. 85B.Holding excise goods in a free zone etc.

    3. 85C.Authorisation to operate a free zone excise warehouse

    4. 85D.Approval of owners and duty representatives: terms and conditions

    5. 85E.Excise duty points and liability to pay

    6. 85F.Application of the Finance Act 1994 to this part

  17. PART 15 OBLIGATIONS, CONDITIONS AND RESTRICTIONS

    1. 86.General conditions and restrictions

    2. 87.Obligations of owners and transporters

  18. PART 16 FORFEITURE AND CIVIL PENALTIES

    1. 88.Forfeiture of excise goods on which the duty has not been paid

    2. 89.Civil Penalties

  19. PART 17 CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS

    1. 90.Consequential amendments

    2. 91.Revocations and savings

  20. Signature

    1. SCHEDULE 1

      CIVIL PENALTIES-RELEVANT REGULATIONS

      1. Regulations: ... ... ... ... ... ... ... ... ......

    2. SCHEDULE 2

      CONSEQUENTIAL AMENDMENTS

      1. 1.The Excise Warehousing (Etc.) Regulations 1988

      2. 2.(1) In paragraph (4) of regulation 11 (receipt of goods...

      3. 3.The Customs and Excise Management Act 1979

      4. 4.The Hydrocarbon Oil Duties Act 1979

      5. 5.The Cider and Perry Regulations 1989

      6. 6.(1) In regulation 11 (charge to duty)—

      7. 7.The Wine and Made-wine Regulations 1989

      8. 8.(1) In regulation 11 (charge to duty)—

      9. 9.The Beer Regulations 1993

      10. 10.(1) In regulation 4 (interpretation)— (a) in the definition of...

      11. 11.The Excise Goods (Drawback) Regulations 1995

      12. 12.The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

      13. 13.The Excise Goods (Export Shops) Regulations 2000

      14. 14.The Tobacco Products Regulations 2001

      15. 15.(1) In paragraph (1) of regulation 3 (interpretation)—

      16. 16.The Excise Warehousing (Energy Products) Regulations 2004

      17. 17.(1) In regulation 2 (interpretation)— (a) for the definition of...

      18. 18.The Denatured Alcohol Regulations 2005

      19. 19.(1) In paragraph (4)(b) of regulation 4 (classes of denatured...

      20. 20.The Duty Stamps Regulations 2006

      21. 21.(1) In regulation 2 (interpretation)— (a) in the definition of...

      22. 22.The Finance Act 2008

    3. SCHEDULE 3

      SCHEDULE OF REVOCATIONS

      1. Notes

        1. 1.The Excise Warehousing (Etc.) Regulation 1988

        2. 2.The Beer Regulations 1993

        3. 3.The Excise Goods (Accompanying Documents) Regulations 2002

        4. 4.The following regulations shall continue to apply to movements of...

  22. Explanatory Note