UK Statutory Instrument
2010
United Kingdom
Excise Goods (Holding, Movement and Duty Point) Regulations 2010
At a glance
Enforced by
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.
Schedules
Browse 27 other Schedules — structural / supplementary
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...
Browse 105 other sections — procedural / definitional / commencement
Citation, commencement and effect
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
Goods released for consumption in the United Kingdom-excise duty point
(1) Excise goods are released for consumption in the United...
(1) For the purposes of regulation 6(1)(a), excise goods leave...
(1) An excise duty point does not arise by virtue...
Goods released for consumption in the United Kingdom-persons liable to pay
(1) The person liable to pay the duty when excise...
(1) The person liable to pay the duty when excise...
(1) The person liable to pay the duty when excise...
(1) The person liable to pay the duty when excise...
Goods already released for consumption in another Member State-excise duty point and persons liable to pay
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Contravention of conditions or requirements-duty point and persons liable to pay
(1) The excise duty point for excise goods in respect...
Time of payment of the duty
Destruction and loss of excise goods
Approval and registration
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Certificates of Registration
Conditions, restrictions and requirements
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Accounting and payment
Temporary registered consignees
Approval and Registration
(1) The Commissioners must furnish every ... registered consignor with...
Certificates of Registration
Conditions and restrictions
Holding of excise goods under duty suspension arrangements
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
Application of Part 6
Electronic administrative document for exports of excise goods under duty suspension arrangements
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
Application of Part 7
Electronic administrative document for imports of excise goods under duty suspension arrangements
Report of receipt of excise goods imported under duty suspension arrangements
Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable
Application of Part 8
Northern Ireland – special provisions
Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom
Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions
Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom
Report of export from the territory of the United Kingdom
Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
Procedure for amending destination when UK computerised system unavailable
Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
Simplified procedure for certain movements of alcoholic products
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
Application of Part 10
Accompanying document for exports of excise goods after release for consumption
Additional requirements
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
Application of Part 12
Tax representatives-approval and registration
Tax representatives-procedure
Accounting and payment
Interpretation of Part 13
Irregularities
Failure of excise goods to arrive at their destination
Repayment of excise duty
Interpretation of Part 14
Irregularity occurring or detected in the United Kingdom
Repayment of excise duty
Interpretation and application of Part 14A
Holding excise goods in a free zone etc.
Authorisation to operate a free zone excise warehouse
Approval of owners and duty representatives: terms and conditions
Excise duty points and liability to pay
Application of the Finance Act 1994 to this part
General conditions and restrictions
Obligations of owners and transporters
Forfeiture of excise goods on which the duty has not been paid
Civil Penalties
Consequential amendments
Revocations and savings
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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