PART I PRELIMINARY

Citation and commencement

1. These Regulations may be cited as the Excise Goods (Accompanying Documents) Regulations 2002 and come into force on 1st April 2002.

Interpretation

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART II EXPORTS UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part II

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Completion of accompanying administrative documents

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accompanying administrative documents for exports — supplementary provisions

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consignees

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III EXPORTS NOT UNDER DUTY SUSPENSION ARRANGEMENTS

Application of Part III

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Completion of simplified accompanying documents

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Simplified accompanying documents for exports — supplementary provisions

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IV IMPORTS UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part IV

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accompanying administrative documents for imports

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accompanying administrative documents for imports — supplementary provisions

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Receipt of goods under Community duty suspension arrangements

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART V IMPORTS NOT UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

Application of Part V

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Simplified accompanying documents for imports

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Simplified accompanying documents for imports — supplementary provisions

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Receipt of excise goods

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VI OBLIGATIONS, CONDITIONS AND RESTRICTIONS

General conditions and restrictions

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligations of owners and transporters

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VII EXCISE DUTY POINT, PAYMENT OF EXCISE DUTY, FORFEITURE AND CIVIL PENALTIES

Excise duty point

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payment

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time for payment

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Forfeiture

24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Civil penalties

25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VIII ADMINISTRATIVE PROVISION AND CONSEQUENTIAL AMENDMENTS

Administrative provision—imports

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Excise Warehousing (Etc.) Regulations 1988

27. —(1) Amend the Excise Warehousing (Etc.) Regulations 1988 as follows.

(2) After regulation 10 insert—

“ Goods to which section 46 of the Customs and Excise Management Act 1979 applies

10A. —(1) This regulation applies to goods other than hydrocarbon oil that have been imported from a place outside the Communities (“section 46 goods”).

(2) Section 46 goods may be entered for warehousing and moved from their place of importation to an excise warehouse without payment of excise duty if, but only if, the following conditions are complied with—

(a) any customs duty charged on the goods is paid or otherwise accounted for to the satisfaction of the Commissioners, and

(b) at all times during the movement the goods are accompanied by a copy of copy 6 of the single administrative document that was used to make the customs declaration for those goods.

(3) In this regulation the references to copy 6 of the single administrative document and the customs declaration have the same meaning as in Commission Regulation (EEC) No. 2454/93 . ”

(3) After regulation 17(5) insert—

“ (6) Subject to paragraph (7) below, goods entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above shall be accompanied by an accompanying document that has been completed and is used in accordance with the instructions for completion and use set out on the reverse of copy 1 of that document.

(7) Paragraph (6) above does not apply to—

(a) goods entered for removal for home use, shipment as stores or denaturing;

(b) goods entered for removal for use by a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies;

(c) goods entered for removal that are, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979(supply of duty-free goods to Her Majesty’s ships), to be treated as exported;

(d) spirits entered for removal for use by a person authorised to receive them in accordance with section 8 of the Alcoholic Liquor Duties Act 1979 (remission of duty in respect of spirits used for medical or scientific purposes);

(e) goods entered for removal for exportation in circumstances to which Part II of the Excise Goods (Accompanying Documents) Regulations 2002 apply;

(f) goods that are being lawfully moved under the cover of a single administrative document; or

(g) any goods that are entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above before 1st October 2002 if those goods are accompanied by a document that has been approved by the Commissioners for that purpose.

(8) If there is a contravention of, or failure to comply with, paragraph (6) above, the excise duty point for excise goods that are required by this regulation to be accompanied by an accompanying document is the time those goods were removed from the excise warehouse.

(9) The person liable to pay the excise duty at the excise duty point is—

(a) the person who arranged for the security required by regulation 16(5) above, or

(b) if regulation 16(5) above was not complied with, the authorized warehousekeeper.

(10) Any person whose conduct caused a contravention of, or failure to comply with, paragraph (6) above is jointly and severally liable to pay the excise duty with the person specified in paragraph (9) above.

(11) Any excise duty that any person is liable to pay by virtue of this regulation must be paid immediately.

(12) In this regulation—

“single administrative document” has the same meaning as in Commission Regulation (EEC) No. 2454/93 ;

“accompanying document” means the document set out in Schedule 4 below. ”

(4) Insert Schedule 4 (set out in the Schedule below) after Schedule 3.

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Beer Regulations 1993

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

30. After regulation 11(2)(a) of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 insert—

“ (aa) consign relevant goods to other member States. ”

Regulation 27

SCHEDULE

Regulation 17

SCHEDULE 4