C2PART 9SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Simplified procedure for certain movements of F5alcoholic products62
C11
This regulation applies to a movement of F13alcoholic products under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.
F32
Subject to the conditions specified in paragraph (3), F6alcoholic products to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) to (2E) to any other such premises without being under the cover of an electronic administrative document.
2A
In the case of beer—
a
premises in respect of which—
i
the producer of the beer or a packager is registered under section 41A of ALDA 1979 (beer stores);
ii
the producer of the beer is registered under section 47(1) of ALDA 1979 (breweries);
b
an excise warehouse approved for the deposit, keeping and securing of beer.
2B
In the case of wine and F14other fermented product—
a
premises in respect of which the producer of the wine or F14other fermented product holds a licence under section 54(2) or 55(2) of ALDA 1979 (wineries);
b
an excise warehouse approved for the deposit, keeping and securing of wine or F14other fermented product.
2C
In the case of cider—
a
premises in respect of which the maker of the cider is registered under section 62(2) of ALDA (cider maker’s premises);
b
an excise warehouse approved for the deposit, keeping and securing of cider.
2D
In the case of spirits an excise warehouse approved for the deposit, keeping and securing of spirits.
F12E
In the case of any F7alcoholic products, premises in respect of which a person (other than the producer or manufacturer of F8the products) who is treated under sections 43A to 43D of the Value Added Tax Act 1994 as a member of the same group as the producer or manufacturer—
a
is registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or
b
is the authorised warehousekeeper.
3
The specified conditions are—
a
in a case where a guarantee was required in accordance with regulation 39, the F9alcoholic product must be accompanied by a document prescribed by warehousing regulations as required to accompany goods that are permitted to be removed from a warehouse without payment of duty;
b
in a case where no guarantee was required, the F9alcoholic product must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which F10the product is consigned, a description of F10the product including its quantity and, in the case of beer, its strength and packet size and a statement indicating that F10the product is being moved without payment of duty;
c
d
the consignee who receives the F9alcoholic product must, no later than five business days after its receipt—
i
issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and
ii
send the certificate of receipt to the consignor of F10the product; and
F11e
if the amount of alcohol produced in the production premises where the alcoholic product was produced is relevant for the purposes of determining the duty charged on the alcoholic product, the alcoholic product must be accompanied by a certificate of alcohol production in a form approved by the Commissioners.
4
For the purposes of F4paragraph (3)(c) any person—
i
who keeps spirits for the purpose of maturation; or
ii
keeps or uses spirits for the purpose of blending (other than domestic blending for domestic consumption),
shall be treated as the manufacturer.
F125
In this regulation—
“alcoholic product” has the meaning given by section 44 of the Finance (No. 2) Act 2023;
“beer” has the meaning given by paragraph 3 of Schedule 6 to that Act;
“cider” has the meaning given by paragraph 5 of Schedule 6 to that Act;
“other fermented product” has the meaning given by paragraph 12 of Schedule 6 to that Act;
“spirits” has the meaning given by paragraph 1 of Schedule 6 to that Act;
“wine” has the meaning given by paragraph 11 of Schedule 6 to that Act;
“packager”, in relation to beer, means a person carrying on the business of packaging beer.
Pt. 9 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 virtue of 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)