PART 1 Introductory provision

Citation and commencement

1. These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 and 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 2 The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

Revocations

2.The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 and the Excise Duty Point (External and Internal Community Transit Procedure) (Amendment) Regulations 1998 are revoked.

PART 3 The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

Amendments to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

4. —(1)The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 is amended as follows.

(2) After article 2, insert—

“ 2A. The modifications made by paragraphs 1(a) and (ab), 4B and 4C of the Schedule continue to apply to any movement starting in a control zone until the end of that movement.

Liability to excise duty in a control zone

2B. —(1) Where an excise duty point occurs in a control zone, liability to excise duty is to be calculated in the same manner, and is subject to the same reliefs (on the same conditions) as if the excise duty point had occurred in the United Kingdom.

(2) So far as is necessary to give effect to paragraph (1), any reference in an enactment relating to excise duty to the “United Kingdom” is to be regarded as including a reference to a control zone.

(3) For the purposes of this article—

(a) “ excise duty ” has the meaning given in section 49 of the Taxation (Cross-border Trade) Act 2018; and

(b) “ excise duty point ” has the meaning given in section 1(1) of the Finance (No. 2) Act 1992 . ” .

(3) In paragraph 1 of the Schedule—

(a) after paragraph (a), insert—

“ (aa) in paragraph (b) of the definition of “customs suspensive procedure or arrangement” , regard the words “United Kingdom” as being followed by “or a control zone”; and

(ab) after the meaning given for “transporter”, regard there as being—

“ “ the tunnel ” has the meaning provided in article 2(1) of the Channel Tunnel (Customs and Excise) Order 1990 . ” ” ; and

(b) omit paragraphs (b) and (c).

(4) For paragraph 4 of the Schedule, substitute—

“ 4. In regulation 6 of those Regulations—

(a) regard the words “United Kingdom” in each of paragraphs (1), (2)(a) and (2)(b) as being followed by “or a control zone”; and

(b) in paragraph 2(a), regard the words “excise goods” as being followed by “intended to be brought into the United Kingdom through the tunnel”.

4A. In regulation 7(1)(g) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

4B. In regulation 37(1) of those Regulations, regard the words “wholly within the United Kingdom” as being followed by “or under a movement referred to in regulation 56(1B)”.

4C. In regulation 56 of those Regulations—

(a) in paragraph (1)(a), regard the words “United Kingdom” as being followed by “or a control zone”; and

(b) after paragraph (1A) , regard there as being inserted—

“ (1B) Where the movement starts in a control zone, the condition in paragraph (1)(c) shall be regarded as satisfied where the goods proceed directly from the control zone through the tunnel to the United Kingdom and, once they have entered the United Kingdom, do not at any time leave the United Kingdom during the remaining course of the movement. ” . ” .

(5) Omit paragraphs 5 to 10 of the Schedule.

(6) In the modification made by paragraph 11 of the Schedule, omit sub-paragraph (4).

Transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

5. —(1) The amendments in regulation 4 do not have effect in relation to goods in the course of a movement on IP completion day .

(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.

PART 4 The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

CHAPTER 1 Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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

(2) In regulation 3(1)—

(a) for the definition of “customs suspensive procedure or arrangement” substitute—

“ “ customs suspensive procedure or arrangement ” means—

(a) any one of the special Customs procedures provided for in Part 1 of the TCTA 2018 (other than an authorised use procedure ); and

(b) the situation between the goods being presented to the Commissioners upon their entry into the United Kingdom in accordance with paragraph 1(1) of Schedule 1 to the TCTA 2018 and the earlier of—

(i) the end of the period of 90 days beginning with the day on which the goods are so presented, and

(ii) a Customs declaration under Schedule 1 to that Act being accepted in respect of the goods; ” ; and

(b) for the definition of “place of importation” substitute—

“ “ place of importation ” means the place where excise goods are when a declaration for the free-circulation procedure or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018; ” .

(3) In regulation 3(3), for sub-paragraph (a) substitute—

“ (a) starts when—

(i) the goods leave a tax warehouse (where the consignor is an authorised warehousekeeper); or

(ii) a declaration for the free-circulation procedure or an authorised use procedure is accepted in accordance with Schedule 1 to the TCTA 2018 (where the consignor is a registered consignor), and ” .

(4) In regulation 19(1), for “(2) to (5)”, substitute “ (3) and (4) ” .

Consequential provisions

8. Regulations 7(2)(e) and (n) and (4)(a) of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are revoked.

Transitional and saving provision

9.Part 4 of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 applies to the amendments made by regulation 6 as if they had been made by those Regulations.

CHAPTER 2 Importation – transitional provisions

Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

10. The application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to excise goods in respect of which—

(a) a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); and

(b) the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018,

is modified as set out in this chapter.

Interpretation

11. In regulation 3(1)—

(a) after the definition of “fallback report of receipt”, regard as inserted—

“ “ import duty regulations ” means the Customs (Import Duty) (EU Exit) Regulations 2018; ” ; and

(b) after the definition of “TPDA 1979” regard as inserted—

“ “ transitional arrival location ” means the place where excise goods are when the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the import duty regulations. ”

Contravention of conditions or requirements-duty point and persons liable to pay

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

Time of payment of the duty

13. In regulation 20—

(a) in paragraph (1) before sub-paragraph (a) regard as inserted—

“ (aa) paragraphs (3) and (4); ” ; and

(b) after paragraph (2) regard as inserted—

“ (3) Paragraph (4) applies where—

(a) excise goods are released for consumption at a transitional arrival location pursuant to regulation 6(1)(d); and

(b) there is no duty deferment arrangement in place in respect of the goods.

(4) The time when the duty must be paid is the earlier of—

(a) the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or

(b) the time when that notification is in fact given. ” .

Movements of excise goods from a transitional arrival location under duty suspension arrangements

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

Relevant regulations

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

Transitional provision

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

PART 5 Miscellaneous modifications and amendments relating to excise duties

Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

18. In regulation 5(2) of the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019(transitional and savings provision: The Excise Goods (Drawback) Regulations 1995), for the words “in each case”, to the end, substitute “ after those words were inserted the words “or, in specified circumstances and on specified conditions, the specified documents” ” .