The Excise Goods (Accompanying Documents) Regulations 2002

Explanatory Note

(This note is not part of the Regulations)

These Regulations come into force on 1st April 2002.

Purpose of the Regulations U.K.

These Regulations implement the requirements of Council Directive 92/12/EEC (OJ No. L76, 23.3.1992, p.1) (as amended) in respect of the documentation required to accompany commercial movements of excise goods within the European Union. They provide for the creation of excise duty points, and identify the persons liable to pay, where there is a failure to comply with (i) those requirements, (ii) Commission Regulation (EEC) No. 2719/92 (OJ No. L276, 19.9.1992, p.1) (as amended) and (iii) Commission Regulation (EEC) No. 3649/92 (OJ No. L369, 18.12.1992, p.17).

A transposition note setting out how these Regulations implement the requirements of Council Directive 92/12/EEC is available from—

HM Customs and Excise,

Tax Practice—Excise Social Regimes,

Holding and Movements,

3W Ralli Quays,

3 Stanley Street,

SALFORD,

M60 9LA.

Content of the Regulations U.K.

 

Part I. Preliminary U.K.

Regulations 1 and 2 are concerned with citation and commencement and interpretation.

Regulation 3 provides that these Regulations do not apply to goods in a variety of circumstances. They do not apply to movements under the cover of a single administrative document, to movements from or to registered beer stores, breweries, wineries, cider maker’s premises, and registered tobacco factories or stores. In addition they do not apply to goods that are for persons enjoying diplomatic immunities and privileges or that are for the Royal Navy.

Part II. Exports under duty suspension arrangements U.K.

Regulation 4 provides that this part of the Regulations does not apply to goods which are supplied as distance sales by a UK vendor.

Regulation 5 requires the warehousekeeper to ensure accompanying administrative documents (AADs) are completed in compliance with the Community provisions before duty suspended goods are removed from a warehouse for dispatch to another member State (or third country via another member State) and places an obligation upon him, and persons acting on his behalf, to comply with the Community provisions concerning AADs. It also requires AADs for such goods where they are exported from the United Kingdom to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Regulation 6 details those changes which may be made to an AAD after a movement has begun (and the procedures which must be followed) and requires the goods to be accompanied by the AAD. It requires that, if the consignee of excise goods is a non-registered trader, then a certificate of payment must accompany the AAD and the goods at all times until the goods arrive at their ultimate destination. It also requires warehousekeepers, as far as it is their power to do so, to ensure that the Community provisions are complied with until goods reach their destination.

Regulation 7 specifies the classes of person who may be shown as the consignee on an outward AAD and defines them.

Part III. Exports not under duty suspension arrangements U.K.

Regulation 8 provides that this part of the Regulations does not apply to goods supplied as distance sales by a UK vendor or under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 and goods exported by a person for his own use.

Regulation 9 requires UK suppliers to ensure simplified accompanying documents (SADs) are completed before duty paid goods are exported to another member State and places an obligation upon the supplier to comply with the Community provisions concerning simplified accompanying documents. It also requires SADs for such goods where they are exported from the United Kingdom to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Regulation 10 prohibits the amendment of SADs and requires SADs and certificates of payment to accompany goods until those goods reach their ultimate destination. Exporters, so far as it is their power to do so, must ensure that the Community provisions are complied with.

Part IV. Imports under Community duty suspension arrangements U.K.

Regulation 11 provides that this part of the Regulations does not apply to goods which are not imported under Community duty suspension arrangements, goods supplied under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999, goods imported as an inward distance sale and goods imported by a person for his own use.

Regulation 12 specifies the classes of person who may be shown as the consignee on an inward AAD and requires the goods to be accompanied by the AAD.

Regulation 13 details those changes which may be made to an AAD after a movement has begun and the goods have been imported into the UK. It also requires the consignee, as far as it is in his power to do so, to ensure that the Community provisions are complied with until goods reach their destination.

Regulation 14 places a responsibility upon the consignee to perform various functions in respect of AADs received by him.

Part V. Imports not under Community duty suspension arrangements U.K.

Regulation 15 provides that this part of the Regulations does not apply to goods which are supplied under the simplified procedures of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999, goods imported as an inward distance sale and goods imported by a person for his own use.

Regulation 16 specifies the classes of person to whom goods may be consigned on an inward SAD and requires the goods to be accompanied by the SAD.

Regulation 17 requires the consignee to ensure, as far as it is in his power to do so, that there is compliance with the Community provisions at all times. It requires that a certificate of payment must accompany the SAD and the excise goods at all times until the goods reach their ultimate destination. SADs cannot be amended.

Regulation 18 places a responsibility upon the recipient to perform various functions in respect of SADs received by him.

Part VI. Obligations, conditions and restrictions U.K.

Regulation 19 permits the Commissioners to impose conditions on authorized warehousekeepers, registered excise dealers and shippers, occasional importers and transporters.

Regulation 20 requires the transporter and the driver of any vehicle carrying excise goods to produce (or cause to be produced) the relevant accompanying document and to ensure, as far as it is in their power to do so, that there is compliance with the Community provisions at all times.

Part VII. Excise duty point, payment of excise duty, forfeiture and civil penalties U.K.

Regulation 21 provides for the excise duty point.

Regulation 22 identifies the persons liable to pay the duty at the excise duty point.

Regulation 23 specifies the time for payment of the excise duty.

Regulation 24 provides for forfeiture of the goods where there is a contravention of the Regulations or a relevant condition or restriction.

Regulation 25 provides for civil penalties where there is a contravention of or failure to comply with certain regulations or any Community provision.

Part VIII. Administrative provision and consequential amendments U.K.

Regulation 26 imposes obligations upon the Commissioners in respect of AADs which they receive.

Regulations 27 to 30 make largely consequential amendments to the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809), the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (S.I. 1992/3135), the Beer Regulations 1993 (S.I. 1993/1228), and the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278). In addition, regulation 27 amends the Excise Warehousing (Etc.) Regulations 1988 to make provision for a document to accompany duty suspended movements of excise goods between excise warehouses.