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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 593
- PART 9
- Regulation 63A
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[F1Simplified procedure for direct exports of [F2alcoholic products] and tobacco productsU.K.
This section has no associated Explanatory Memorandum
63A.—(1) Subject to the conditions specified in paragraph (2), [F3alcoholic products] and tobacco products may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place F4... from where they will leave the territory of the [F5United Kingdom] without being under the cover of an electronic administrative document.
(2) The specified conditions are—
(a)the occupier of the premises must have been granted authorisation to use [F6a simplified customs procedure in respect of the premises and that authorisation has not been suspended or revoked];
(b)that authorisation must require that a full customs declaration is made; and
(b)in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration.
(3) In this regulation—
“[F7alcoholic products]” has the meaning given in regulation 62(5);
[F8“authorisation to use a simplified customs procedure” means—
(a)
where authorisation was granted before 1st May 2016, the authorisation referred to in Article 283 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;
(b)
where authorisation was granted on or after 1 May 2016, an authorisation, granted by the Commissioners, which permits goods to be made available for examination at those premises;] and
“full customs declaration” means a declaration that contains all the particulars set out in [F9the Single Administrative Document provided for in a public notice made under Part 1 of the TCTA 2018].]
Textual Amendments
F1Reg. 63A inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 11
F2Words in reg. 63A heading substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)
F3Words in reg. 63A(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)
F4Words in reg. 63A(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(2)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F5Words in reg. 63A(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F6Words in reg. 63A(2)(a) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F7Words in reg. 63A(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)
F8Words in reg. 63A(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(4)(a) (with reg. 44) (as amended by S.I. 2019/1216, regs. 1(2), 5(4); S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F9Words in reg. 63A(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 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)
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