PART 1 Introductory provision

Citation and commencement

1. —(1) These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019.

(2) This regulation and regulations 5, 6 and 8 come into force on the twenty-first day after the day on which these Regulations are laid before the House of Commons.

(3) The remaining provisions of these Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 3 Modifications of retained direct EU legislation

Modifications of retained direct EU legislation

3. —(1) In Council Implementing Decision (EU) 2015/356 of 2 March 2015 authorising the United Kingdom to apply differentiated levels of taxation to motor fuels in certain geographical areas, in accordance with Article 19 of Directive 2003/96/EC , treat—

(a) the reference to Directive 2003/96/EC in Article 1(2) of the Decision—

(i) as a reference to that Directive as it had effect immediately before exit day; and

(ii) as if the minimum rates provided for by Article 7 of that Directive (read in accordance with paragraph (i)) were binding on the United Kingdom on and after exit day; and

(b) the second paragraph of Article 2 and Article 3 as omitted.

(2) In Council Implementing Decision (EU) 2017/1767 of 25 September 2017 authorising the United Kingdom to apply reduced levels of taxation to motor fuels consumed on the islands of the Inner and Outer Hebrides, the Northern Isles, the islands in the Clyde, and the Isles of Scilly, in accordance with Article 19 of Directive 2003/96/EC , treat the words “and shall expire on 31 October 2023” in Article 2 and Article 3 as omitted.

PART 4 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 etc.

Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

4. —(1)The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows.

(2) In regulation 9(1)(b)(ii) for “their release for free circulation in the United Kingdom”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ” .

(3) In regulation 30(1) for “their release for free circulation”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ” .

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

5. —(1)The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are amended as follows.

(2) In regulation 9 for paragraph (3) substitute—

“ (3) In paragraph (2)(a) omit “other than EU excise goods”. ” .

(3) In regulation 22 for paragraph (4) substitute—

“ (4) After that paragraph insert—

“ (1A) This Part also applies to the movement of the energy products mentioned in Article 20(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity from a place of importation to—

(a) a tax warehouse; or

(b) a place from where they will leave the territory of the United Kingdom,

where the energy products do not at any time leave the United Kingdom during the course of the movement.

(2) (a) The Commissioners must publish a notice specifying the requirements for the electronic messages to be sent using the computerised system, namely—

(i) the electronic administrative document;

(ii) the cancellation message referred to in regulation 58(2);

(iii) the change of destination message;

(iv) the notification of change of destination message referred to in regulation 58(9); and

(v) the report of receipt and report of export; and

(b) for each message, the notice must specify the data elements required structured in data groups and, where applicable, data subgroups. ” . ” .

(4) In regulation 30(4) for sub-paragraph (a) substitute—

“ (a) for the definition of “authorisation to use the local clearance procedure” substitute—

“ “ 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 ” .

Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

6. Omit regulation 7 of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 .

PART 5 Modification of the Tobacco Products Regulations 2001 etc.

Modification of the Tobacco Products Regulations 2001

7. —(1) Where paragraph (3) applies, the Tobacco Products Regulations 2001 apply with the modification set out in paragraph (2).

(2) In regulation 18(1)(b), regard as inserted after the words “becoming payable”, the words “, in such form and manner and on such conditions” .

(3) This paragraph applies where an election is made before the end of the period of six months beginning with IP completion day under regulation 17 of the Tobacco Products Regulations 2001(deferred payment - payment day) in respect of tobacco products falling within regulation 17(2)(a).

Amendment to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

8. Omit regulation 17 of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019.