C1PART 8MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Report of receipt of excise goods moved under duty suspension arrangements wholly within the United KingdomC159
1
Subject to regulation 61, on receipt of the excise goods the consignee must, using the F3UK computerised system, send to the Commissioners without delay, and in any event no later than five business days after receipt of the goods (or within such other period as the Commissioners may allow), a report of receipt that complies with the F1requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
2
The Commissioners must carry out an electronic verification of the data in the report of receipt.
3
Where the data in the report of receipt are invalid, the Commissioners must, using the F4UK computerised system, inform the consignee of that fact without delay.
4
Where the data in the report of receipt are valid, the Commissioners must, using the F2UK computerised system —
a
register the report;
b
notify the consignee that it has been registered; and
c
send it to the consignor.
5
A report of receipt shall constitute proof that the movement of the excise goods referred to in the report has ended.
6
Without prejudice to paragraph (5), an endorsement by the Commissioners that the goods have reached their stated destination shall constitute proof that the movement of those goods has ended.
7
In paragraph (6) “stated destination” means the destination stated in the electronic administrative document or, as the case may be, fallback accompanying document.
Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)