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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 14A
- Regulation 85A
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[F1Interpretation and application of Part 14AU.K.
This section has no associated Explanatory Memorandum
85A.—(1) In this Part—
“authorised excise free zone business” means a person who is authorised as a free zone business who is also approved to operate a free zone excise warehouse in accordance with regulation 85C;
“free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;
“free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
“free zone activity” means an activity falling within the description in regulation 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
“free zone duty representative” means a revenue trader who has been approved to act as agent for overseas revenue traders under regulation 85D(3);
“free zone excise warehouse” means a place of security for the deposit, keeping and securing of excise goods in a free zone procedure;
“free zone procedure” means a storage procedure described in paragraph 2(1)(b) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018;
“free zone registered owner” means a revenue trader who has been approved to deposit relevant excise goods that they own in a free zone excise warehouse under regulation 85D(2);
“overseas revenue trader” means a revenue trader who does not have a place of business in the United Kingdom;
“relevant excise goods” means excise goods other than—
(a)
hydrocarbon oil within the meaning of section 1 of the Hydrocarbon Oil Duties Act 1979;
(b)
bioethanol within the meaning of section 2AB of the Hydrocarbon Oil Duties Act 1979;
(c)
special energy products within the meaning of regulation 2 of the Excise Warehousing (Energy Products) Regulations 2004;
(d)
[F2wine and other fermented product within the meaning given by paragraphs 11 and 12 (respectively) of Schedule 6 to the Finance (No. 2) Act 2023;]
“revenue trader” has the meaning given in section 1 of the CEMA 1979.
(2) This Part does not apply in respect of excise goods in Northern Ireland.]
Textual Amendments
F1Pt. 14A inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2)
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