2020 No. 1494
The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(11)(d) of the Taxation (Cross-border Trade) Act 20181, make regulations 1 to 5 of the following Regulations.
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union to make regulation 6 of the following Regulations in exercise of the power conferred by section 51(1)(c)2 of the Taxation (Cross-border Trade) Act 2018.
Citation and commencement1
These Regulations may be cited as the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and come into force on 31st December 2020.
Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 20192
1
The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 20193 are amended as follows.
2
In regulation 42 (amendments to the Tobacco Products Regulations 2001), in paragraphs (1) and (2), for “exit day” substitute “IP completion day”.
3
For regulations 44 (interpretation) to 57 (forfeiture and civil penalties) substitute—
44
1
The Principal Regulations as they have effect immediately before the commencement of these Regulations shall continue to have effect in relation to excise goods in the course of a movement on IP completion day between the United Kingdom (other than Northern Ireland) and the EU or vice versa. This paragraph is subject to paragraph (2).
2
Regulations 42(3) to (6), 45 and 51 of the Principal Regulations shall cease to have effect on IP completion day.
3
For the purposes of paragraph (1) a movement of excise goods shall be deemed to have commenced where those goods have been dispatched before IP completion day. This paragraph is subject to paragraph (4).
4
Where excise goods have been released for consumption before IP completion day and are transported by a private individual (P) to the United Kingdom for P’s own use, the goods shall be deemed to have commenced their movement before IP completion day where the aircraft, train or vessel on which P transported the goods to the United Kingdom was scheduled to depart before IP completion day.
Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 20193
1
The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 20194 are amended as follows.
2
In regulation 5(1) (continuing application of the Excise Goods (Drawback) Regulations 19955), for “exit day” substitute “IP completion day”.
Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20194
1
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20196 are amended as follows.
2
In regulation 3(2) (amendment to the Spirits Regulations 19917), in the substituted paragraph (c), for “exit day” substitute “IP completion day”.
3
For regulation 19 (interpretation) substitute—
19
In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day.
4
For “exit day” substitute “IP completion day” in the following places—
a
regulation 20(1) (amendment to the Excise Warehousing (Etc.) Regulations 19888;
b
regulation 21(1) (amendment to the Warehousekeepers and Owners of Warehoused Goods Regulations 19999);
c
regulation 22(1)(a), (b) and (c) (amendment to the Denatured Alcohol Regulations 200510);
d
regulation 23(1)(a) and (b) (amendment to the Duty Stamps Regulations 200611).
Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 20195
1
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 201912 are amended as follows.
2
Omit regulation 3 (transitional and saving provision).
3
In regulation 5 (transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 201013—
a
in paragraph (1), for “exit day” substitute “IP completion day”; and
b
for paragraph (2) substitute—
2
For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.
4
In regulation 9 (transitional and saving provision), for “regulations 6 and 7” substitute “regulation 6”.
5
In regulation 16 (transitional provision)—
a
in paragraph (1), for “exit day” substitute “IP completion day”; and
b
for paragraph (2) substitute—
2
For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.
Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 20196
1
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 201914 are amended as follows.
2
(This note is not part of the Regulations)