UK Statutory Instrument SI 2010 United Kingdom

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

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Regulated 1 of 28 obligations carry a criminal penalty. 27 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person14 Trader11 Operator1 Director or Officer1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Operator — also bound by 746 other Acts
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

0 of 6 sections shown
6 other sections in this Part — procedural and definitional
s.001 Citation, commencement and effect
s.002 They come into force on 1st April 2010 except that—...
s.002 On the day that the Excise Goods (Holding, Movement and...
s.002 These Regulations have effect subject to the Northern Ireland Regulations...
s.003 Interpretation
s.004 Application to energy products
Part 2

EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

9 of 18 sections shown
s.005 Goods released for consumption in the United Kingdom-excise duty point Regulated
  • Pay excise duty when goods are released for consumption in the UKAny Person
s.007 (1) An excise duty point does not arise by virtue... Regulated
  • Prove UK duty already paid on goods entering Great Britain from Ireland via Northern IrelandAny Person
s.009 (1) The person liable to pay the duty when excise... Regulated
  • Pay excise duty on goods lost or stolen during duty-suspended movementAny Person
s.010 (1) The person liable to pay the duty when excise... Regulated
  • Pay excise duty on goods held outside a duty suspension arrangementAny Person
s.011 (1) The person liable to pay the duty when excise... Regulated
  • Pay excise duty if you produce goods outside a duty suspension arrangementAny Person
s.012 (1) The person liable to pay the duty when excise... Regulated
  • Pay excise duty on imported goods and declare them correctlyAny Person
s.018 Contravention of conditions or requirements-duty point and persons liable to pay Regulated
  • Pay excise duty if you break relief conditionsAny Person
s.019 (1) The excise duty point for excise goods in respect... Regulated
  • Pay excise duty if duty-suspension rules are breachedTrader
s.020 Time of payment of the duty Regulated
  • Pay excise duty by the standard deadline or under a deferment arrangementAny Person
9 other sections in this Part — procedural and definitional
s.006 (1) Excise goods are released for consumption in the United...
s.007 (1) For the purposes of regulation 6(1)(a), excise goods leave...
s.008 Goods released for consumption in the United Kingdom-persons liable to pay
s.013 Goods already released for consumption in another Member State-excise duty point and persons liable to pay
s.014 . . . . . . . . . ....
s.015 . . . . . . . . . ....
s.016 . . . . . . . . . ....
s.017 . . . . . . . . . ....
s.021 Destruction and loss of excise goods
Part 3

UK REGISTERED CONSIGNEES

0 of 8 sections shown
8 other sections in this Part — procedural and definitional
s.022 Approval and registration
s.023 . . . . . . . . . ....
s.024 Certificates of Registration
s.025 Conditions, restrictions and requirements
s.026 . . . . . . . . . ....
s.027 . . . . . . . . . ....
s.028 Accounting and payment
s.029 Temporary registered consignees
Part 4

... REGISTERED CONSIGNORS

1 of 4 sections shown
s.031 (1) The Commissioners must furnish every ... registered consignor with... Regulated
  • Manage your certificate of registration as a registered consignorTrader
3 other sections in this Part — procedural and definitional
s.030 Approval and Registration
s.032 Certificates of Registration
s.033 Conditions and restrictions
Part 5

HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

1 of 6 sections shown
s.034 Holding of excise goods under duty suspension arrangements Regulated
  • Only store excise goods under duty suspension in a tax warehouseAny Person
5 other sections in this Part — procedural and definitional
s.035 Moving excise goods under duty suspension arrangements
s.036 . . . . . . . . . ....
s.037 (1) Excise goods of a certain class or description may...
s.038 (1) For the protection of the revenue the Commissioners may...
s.039 Movement conditions
Part 6

EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

1 of 12 sections shown
s.041 Electronic administrative document for exports of excise goods under duty suspension arrangements Regulated
  • Use electronic administrative document for excise exports under duty suspensionAny Person
11 other sections in this Part — procedural and definitional
s.040 Application of Part 6
s.042 Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions
s.043 Exemption certificates
s.044 Export of energy products by sea-notification of consignee
s.045 Splitting a movement of energy products
s.046 Report of export from territory of the EU
s.047 . . . . . . . . . ....
s.048 Report of export from territory of the EU when computerised system unavailable
s.049 Report of receipt of excise goods exported under duty suspension arrangements
s.050 Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable
s.051 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

2 of 4 sections shown
s.054 Report of receipt of excise goods imported under duty suspension arrangements Regulated
  • Report receipt of excise goods imported under duty suspensionDirector or Officer
s.055 Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable Regulated
  • Report receipt of imported excise goods when computer systems are downAny Person
2 other sections in this Part — procedural and definitional
s.052 Application of Part 7
s.053 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

8 of 9 sections shown
s.056 Northern Ireland – special provisions Regulated
  • Be registered as a NI consignor for excise goods moving GB to NITrader
s.057 Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom Regulated
  • Use electronic administrative document for duty-suspended excise movementsTrader
s.058 Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions Regulated
  • Cancel or change destination of an electronic administrative document for excise goodsTrader
s.059 Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom Regulated
  • Report receipt of excise goods moved under duty suspension within 5 business daysTrader
s.059 Report of export from the territory of the United Kingdom Regulated
Other duties (1) — Crown / regulator
  • HMRC must send export report to consignor when goods leave the UKCrown / Minister / Government department
s.060 Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable Regulated
  • Move excise goods under duty suspension when computer system is downTrader
s.060 Procedure for amending destination when UK computerised system unavailable Regulated
  • Notify HMRC when changing an excise goods destination (if computer system is down)Trader
s.061 Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable Regulated
  • Send fallback paper report of receipt when UK computerised system unavailableTrader
1 other section in this Part — procedural and definitional
s.056 Application of Part 8
Part 9

SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

1 of 4 sections shown
s.062 Simplified procedure for certain movements of alcoholic products Regulated
  • Follow simplified procedure rules when moving alcoholic products duty-suspendedTrader
3 other sections in this Part — procedural and definitional
s.063 Simplified procedure for certain movements of tobacco products
s.063 Simplified procedure for direct exports of alcoholic products and tobacco products
s.063 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

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.064 Application of Part 10
s.065 Accompanying document for exports of excise goods after release for consumption
s.066 Additional requirements
Part 11

IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

0 of 8 sections shown
8 other sections in this Part — procedural and definitional
s.067 Application of Part 11
s.068 Imports of excise goods after release for consumption
s.069 Requirements
s.070 Registered commercial importers – approval and registration
s.071 . . . . . . . . . ....
s.072 . . . . . . . . . ....
s.073 Registered commercial importers - accounting and payment
s.074 Receipt of excise goods
Part 12

DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE

0 of 4 sections shown
4 other sections in this Part — procedural and definitional
s.075 Application of Part 12
s.076 Tax representatives-approval and registration
s.077 Tax representatives-procedure
s.078 Accounting and payment
Part 13

IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT

0 of 4 sections shown
4 other sections in this Part — procedural and definitional
s.079 Interpretation of Part 13
s.080 Irregularities
s.081 Failure of excise goods to arrive at their destination
s.082 Repayment of excise duty
Part 14

IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.083 Interpretation of Part 14
s.084 Irregularity occurring or detected in the United Kingdom
s.085 Repayment of excise duty
Part 14

EXCISE GOODS IN FREE ZONES

2 of 6 sections shown
s.085 Holding excise goods in a free zone etc. Regulated
  • Deposit or hold excise goods only in authorised free zone excise warehousesAny Person
s.085 Excise duty points and liability to pay Regulated
  • Pay excise duty if goods breach free zone warehouse conditionsTrader
4 other sections in this Part — procedural and definitional
s.085 Interpretation and application of Part 14A
s.085 Authorisation to operate a free zone excise warehouse
s.085 Approval of owners and duty representatives: terms and conditions
s.085 Application of the Finance Act 1994 to this part
Part 15

OBLIGATIONS, CONDITIONS AND RESTRICTIONS

1 of 2 sections shown
s.087 Obligations of owners and transporters Regulated
  • Comply with EMCS requirements and produce documents to HMRC on requestOperator
1 other section in this Part — procedural and definitional
s.086 General conditions and restrictions
Part 16

FORFEITURE AND CIVIL PENALTIES

2 of 2 sections shown
s.088 Forfeiture of excise goods on which the duty has not been paid Regulated
  • Do not contravene excise duty regulations on unpaid-duty goodsAny Person
s.089 Civil Penalties Regulated
  • Fail to comply with excise goods regulations or EMCS requirementsAny Person
Part 17

CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.090 Consequential amendments
s.091 Revocations and savings
Schedules

Schedules

0 of 27 shown
27 other schedules
s.sch001 Regulations: ... ... ... ... ... ... ... ... ......
s.sch002 The Excise Warehousing (Etc.) Regulations 1988
s.sch002 (1) In regulation 4 (interpretation)— (a) in the definition of...
s.sch002 The Excise Goods (Drawback) Regulations 1995
s.sch002 The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
s.sch002 The Excise Goods (Export Shops) Regulations 2000
s.sch002 The Tobacco Products Regulations 2001
s.sch002 (1) In paragraph (1) of regulation 3 (interpretation)—
s.sch002 The Excise Warehousing (Energy Products) Regulations 2004
s.sch002 (1) In regulation 2 (interpretation)— (a) for the definition of...
s.sch002 The Denatured Alcohol Regulations 2005
s.sch002 (1) In paragraph (4)(b) of regulation 4 (classes of denatured...
s.sch002 (1) In paragraph (4) of regulation 11 (receipt of goods...
s.sch002 The Duty Stamps Regulations 2006
s.sch002 (1) In regulation 2 (interpretation)— (a) in the definition of...
s.sch002 The Finance Act 2008
s.sch002 The Customs and Excise Management Act 1979
s.sch002 The Hydrocarbon Oil Duties Act 1979
s.sch002 The Cider and Perry Regulations 1989
s.sch002 (1) In regulation 11 (charge to duty)—
s.sch002 The Wine and Made-wine Regulations 1989
s.sch002 (1) In regulation 11 (charge to duty)—
s.sch002 The Beer Regulations 1993
s.sch003 The Excise Warehousing (Etc.) Regulation 1988
s.sch003 The Beer Regulations 1993
s.sch003 The Excise Goods (Accompanying Documents) Regulations 2002
s.sch003 The following regulations shall continue to apply to movements of...

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