UK Statutory Instrument
2010
United Kingdom
Excise Goods (Holding, Movement and Duty Point) Regulations 2010
At a glance
Enforced by
What's here
28 compliance obligations
Penalty landscape
1 of 28 obligations carry a criminal penalty. 27 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 14
- Trader 11
- Operator 1
- Director or Officer 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Operators also bound by 730 other Acts (top 5 shown)
- Regulation (EU) No 965/2012 (Air Operations) 2012 138 duties
- Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 2018 121 duties
- Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 2012 112 duties
- Space Industry Regulations 2021 2021 75 duties
- Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 2016 66 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — PRELIMINARY
Browse 6 other sections in this Part — procedural / definitional / commencement
They come into force on 1st April 2010 except that—...
On the day that the Excise Goods (Holding, Movement and...
These Regulations have effect subject to the Northern Ireland Regulations...
Interpretation
Application to energy products
Part 2 — EXCISE DUTY POINTS AND PAYMENT OF THE DUTY
Goods released for consumption in the United Kingdom-excise duty point
- Pay excise duty when goods are released for consumption in the UK Any Person
(1) An excise duty point does not arise by virtue...
- Prove UK duty already paid on goods entering Great Britain from Ireland via Northern Ireland Any Person
(1) The person liable to pay the duty when excise...
- Pay excise duty on goods lost or stolen during duty-suspended movement Any Person
(1) The person liable to pay the duty when excise...
- Pay excise duty on goods held outside a duty suspension arrangement Any Person
(1) The person liable to pay the duty when excise...
- Pay excise duty if you produce goods outside a duty suspension arrangement Any Person
(1) The person liable to pay the duty when excise...
- Pay excise duty on imported goods and declare them correctly Any Person
Contravention of conditions or requirements-duty point and persons liable to pay
- Pay excise duty if you break relief conditions Any Person
(1) The excise duty point for excise goods in respect...
- Pay excise duty if duty-suspension rules are breached Trader
Time of payment of the duty
- Pay excise duty by the standard deadline or under a deferment arrangement Any Person
Browse 9 other sections in this Part — procedural / definitional / commencement
(1) Excise goods are released for consumption in the United...
(1) For the purposes of regulation 6(1)(a), excise goods leave...
Goods released for consumption in the United Kingdom-persons liable to pay
Goods already released for consumption in another Member State-excise duty point and persons liable to pay
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Destruction and loss of excise goods
Part 3 — UK REGISTERED CONSIGNEES
Browse 8 other sections in this Part — procedural / definitional / commencement
Approval and registration
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Certificates of Registration
Conditions, restrictions and requirements
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Accounting and payment
Temporary registered consignees
Part 4 — ... REGISTERED CONSIGNORS
(1) The Commissioners must furnish every ... registered consignor with...
- Manage your certificate of registration as a registered consignor Trader
Browse 3 other sections in this Part — procedural / definitional / commencement
Approval and Registration
Certificates of Registration
Conditions and restrictions
Part 5 — HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
Holding of excise goods under duty suspension arrangements
- Only store excise goods under duty suspension in a tax warehouse Any Person
Browse 5 other sections in this Part — procedural / definitional / commencement
Moving excise goods under duty suspension arrangements
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(1) Excise goods of a certain class or description may...
(1) For the protection of the revenue the Commissioners may...
Movement conditions
Part 6 — EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
Electronic administrative document for exports of excise goods under duty suspension arrangements
- Use electronic administrative document for excise exports under duty suspension Any Person
Browse 11 other sections in this Part — procedural / definitional / commencement
Application of Part 6
Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions
Exemption certificates
Export of energy products by sea-notification of consignee
Splitting a movement of energy products
Report of export from territory of the EU
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Report of export from territory of the EU when computerised system unavailable
Report of receipt of excise goods exported under duty suspension arrangements
Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable
Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions
Part 7 — IMPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
Report of receipt of excise goods imported under duty suspension arrangements
- Report receipt of excise goods imported under duty suspension Director or Officer
Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable
- Report receipt of imported excise goods when computer systems are down Any Person
Browse 2 other sections in this Part — procedural / definitional / commencement
Application of Part 7
Electronic administrative document for imports of excise goods under duty suspension arrangements
Part 8 — MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Northern Ireland – special provisions
- Be registered as a NI consignor for excise goods moving GB to NI Trader
Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom
- Use electronic administrative document for duty-suspended excise movements Trader
Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions
- Cancel or change destination of an electronic administrative document for excise goods Trader
Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom
- Report receipt of excise goods moved under duty suspension within 5 business days Trader
Report of export from the territory of the United Kingdom
Other duties (1) — Crown / regulator
- HMRC must send export report to consignor when goods leave the UK Crown / Minister / Government department
Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
- Move excise goods under duty suspension when computer system is down Trader
Procedure for amending destination when UK computerised system unavailable
- Notify HMRC when changing an excise goods destination (if computer system is down) Trader
Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
- Send fallback paper report of receipt when UK computerised system unavailable Trader
Browse 1 other section in this Part — procedural / definitional / commencement
Application of Part 8
Part 9 — SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Simplified procedure for certain movements of alcoholic products
- Follow simplified procedure rules when moving alcoholic products duty-suspended Trader
Browse 3 other sections in this Part — procedural / definitional / commencement
Simplified procedure for certain movements of tobacco products
Simplified procedure for direct exports of alcoholic products and tobacco products
Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses
Part 10 — EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
Browse 3 other sections in this Part — procedural / definitional / commencement
Application of Part 10
Accompanying document for exports of excise goods after release for consumption
Additional requirements
Part 11 — IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
Browse 8 other sections in this Part — procedural / definitional / commencement
Application of Part 11
Imports of excise goods after release for consumption
Requirements
Registered commercial importers – approval and registration
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Registered commercial importers - accounting and payment
Receipt of excise goods
Part 12 — DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE
Browse 4 other sections in this Part — procedural / definitional / commencement
Application of Part 12
Tax representatives-approval and registration
Tax representatives-procedure
Accounting and payment
Part 13 — IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT
Browse 4 other sections in this Part — procedural / definitional / commencement
Interpretation of Part 13
Irregularities
Failure of excise goods to arrive at their destination
Repayment of excise duty
Part 14 — IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION
Browse 3 other sections in this Part — procedural / definitional / commencement
Interpretation of Part 14
Irregularity occurring or detected in the United Kingdom
Repayment of excise duty
Part 14A — EXCISE GOODS IN FREE ZONES
Holding excise goods in a free zone etc.
- Deposit or hold excise goods only in authorised free zone excise warehouses Any Person
Excise duty points and liability to pay
- Pay excise duty if goods breach free zone warehouse conditions Trader
Browse 4 other sections in this Part — procedural / definitional / commencement
Interpretation and application of Part 14A
Authorisation to operate a free zone excise warehouse
Approval of owners and duty representatives: terms and conditions
Application of the Finance Act 1994 to this part
Part 15 — OBLIGATIONS, CONDITIONS AND RESTRICTIONS
Obligations of owners and transporters
- Comply with EMCS requirements and produce documents to HMRC on request Operator
Browse 1 other section in this Part — procedural / definitional / commencement
General conditions and restrictions
Part 16 — FORFEITURE AND CIVIL PENALTIES
Forfeiture of excise goods on which the duty has not been paid
- Do not contravene excise duty regulations on unpaid-duty goods Any Person
Civil Penalties
- Fail to comply with excise goods regulations or EMCS requirements Any Person
Part 17 — CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS
Browse 2 other sections in this Part — procedural / definitional / commencement
Consequential amendments
Revocations and savings
Schedules
Browse 27 other Schedules — structural / supplementary
Regulations: ... ... ... ... ... ... ... ... ......
The Excise Warehousing (Etc.) Regulations 1988
(1) In regulation 4 (interpretation)— (a) in the definition of...
The Excise Goods (Drawback) Regulations 1995
The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
The Excise Goods (Export Shops) Regulations 2000
The Tobacco Products Regulations 2001
(1) In paragraph (1) of regulation 3 (interpretation)—
The Excise Warehousing (Energy Products) Regulations 2004
(1) In regulation 2 (interpretation)— (a) for the definition of...
The Denatured Alcohol Regulations 2005
(1) In paragraph (4)(b) of regulation 4 (classes of denatured...
(1) In paragraph (4) of regulation 11 (receipt of goods...
The Duty Stamps Regulations 2006
(1) In regulation 2 (interpretation)— (a) in the definition of...
The Finance Act 2008
The Customs and Excise Management Act 1979
The Hydrocarbon Oil Duties Act 1979
The Cider and Perry Regulations 1989
(1) In regulation 11 (charge to duty)—
The Wine and Made-wine Regulations 1989
(1) In regulation 11 (charge to duty)—
The Beer Regulations 1993
The Excise Warehousing (Etc.) Regulation 1988
The Beer Regulations 1993
The Excise Goods (Accompanying Documents) Regulations 2002
The following regulations shall continue to apply to movements of...
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Regulators
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