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

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2010 No. 593

Excise

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

Made3rd March 2010
Laid before Parliament5th March 2010
Coming into force
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (4), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979 M1, sections 41A(7), 49(1)(d) and (g), 56(1)(b) and (d), 62(5)(b) and (d), 77(1)(a) and (e) of, and paragraphs 3 and 4 of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 M2, sections 21(1), (2) and (2A), and 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 M3, sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 1979 M4, sections 1 and 2 of the Finance (No.2) Act 1992 M5, section 5(2) and (3) of the Finance Act 1995 M6 and section 2(2) of, and paragraph 1A of Schedule 2 to, the European Communities Act 1972 M7.
The Commissioners for Her Majesty's Revenue and Customs have been designated M8 for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU M9 and payment of excise duty; and it appears to them that it is expedient for the references in these Regulations to Commission Regulation (EEC) No. 3649/92 M10, Commission Regulation (EC) No. 31/96 M11, Commission Regulation (EC) No. 436/2009 M12 and Commission Regulation (EC) No. 684/2009 M13 to be construed as references to those Regulations as amended from time to time.C3C25C51C53

PART 1 PRELIMINARY

C491 Citation, commencement and effect

These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

C492 

They come into force on 1st April 2010 except that—
a Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;
b regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;
c regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.

2A 

On the day that the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 come into force—
a regulation 2(a) and (b) ceases to have effect in relation to “UK registered consignors” but continues to have effect in relation to “registered consignees”, and
b regulation 2(c) ceases to have effect in relation to the procedures in part 6.

2B 

These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.

C48C503 Interpretation

1 In these Regulations—
  • F63...
  • “alcoholic product” has the meaning given in section 44 of the Finance (No. 2) Act 2023;
  • F219...
  • “authorised warehousekeeper” means–
    1. F139...
      1. the occupier of an excise warehouse who is approved in accordance with regulations made under section 93(1) of CEMA 1979;
      2. a person approved under section 82 (approval requirement: producers) of the F(No. 2)A 2023;
      3. F221...
      4. F221...
      5. the occupier of premises registered for the manufacture or safe storage of tobacco products in accordance with regulations made under section 7(1)(b) or (ba) of TPDA 1979 M14; F64...
  • “business day” means any day except—
    1. Saturday, Sunday, Good Friday or Christmas Day M15;
    2. a bank holiday M16 under the Banking and Financial Dealings Act 1971 M17;
    3. a day appointed by Royal proclamation as a public fast or thanksgiving day M18;
    4. a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day M19;
  • “CEMA 1979” means the Customs and Excise Management Act 1979;
  • “change of destination message” means the message submitted by the consignor of excise goods using the UK computerised system notifying the Commissioners of a change of destination of those goods;
  • “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
  • F61...
  • “customs and excise Acts” has the meaning given in section 1(1) of CEMA 1979;
  • F140...
  • “customs suspensive procedure or arrangement” means—
    1. any one of the special Customs procedures provided for in Part 1 of the TCTA 2018 (other than an authorised use procedure); and
    2. 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—
      1. the end of the period of 90 days beginning with the day on which the goods are so presented, and
      2. a Customs declaration under Schedule 1 to that Act being accepted in respect of the goods;
  • F20...
  • F180...
  • “duty” means any excise duty;
  • “duty deferment arrangement” means any provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;
  • “duty suspension arrangement” means a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;
  • “electronic administrative document” means the message submitted by the consignor to the Commissioners using the UK computerised system under cover of which a movement of excise goods takes place under a duty suspension arrangement;
  • “EMCS requirements” means the requirements specified in the notice published by the Commissioners in accordance with regulation 56(2) and—
    1. in the case of a draft electronic administrative document and an electronic administrative document, the respective requirements set out in paragraphs (2A) and (9) of regulation 57;
    2. in the case of a fallback accompanying document, the requirements set out in paragraphs (2)(b) and (2A) of regulation 60;
    3. in the case of a fallback report of receipt, the requirements set out in paragraphs (1) and (1A) of regulation 61;
    4. in the case of a report of receipt, the requirements set out in regulation 59(1);
    5. in the case of a report of export, the requirements set out in regulation 59A(3);
  • “energy products” means hydrocarbon oil, biodiesel, bioethanol, aqua methanol, road fuel gas, fuel substitute or any mixture of such products charged to excise duty or treated as such under sections 6 to 8, 20AAA, 20AAD and 23C of the Hydrocarbon Oil Duties Act 1979, or pursuant to an order made under section 10 of the Finance Act 1993;
  • F159...
  • F115...
  • “excise duty” has the meaning given to it in section 49 of the TCTA 2018;
  • “excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979;
  • F133...
  • F28...
  • “fallback accompanying document” means the paper document referred to in regulation 60(2)(b);
  • F43...
  • “fallback report of receipt” means the paper document referred to in regulation 61(1);
  • “F(No. 2)A 2023” means the Finance (No. 2) Act 2023;
  • “irregularity” means a situation occurring in the course of a movement of excise goods under a duty suspension arrangement, other than a relevant event referred to in regulation 21, as a result of which the movement, or a part of that movement, has not ended in accordance with regulation 3(3)(b);
  • F127...
  • “Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020;
  • F125...
  • F66...
  • “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;
  • F68...
  • F107...
  • “registered consignor” has the meaning given by regulation 30(2);
  • “report of export” means a report completed by the Commissioners using the UK computerised system certifying that excise goods have left the territory of the United Kingdom;
  • “report of receipt” means a report submitted by the consignee of excise goods using the UK computerised system to the Commissioners confirming that the goods have been received;
  • F97...
  • “tax warehouse” means –
    1. F119...
      1. an excise warehouse M20;
      2. any premises in respect of which a person is approved under section 82 of the F(No.2)A 2023;
      3. F224...
      4. F224...
      5. any premises registered for the manufacture or safe storage of tobacco products in accordance with regulations made under section 7(1)(b) or (ba) of TPDA 1979; F7...
  • “TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;
  • F156...
  • “tobacco products” has the meaning given in section 1(1) of TPDA 1979;
  • “TPDA 1979” means the Tobacco Products Duty Act 1979;
  • “transporter” means the person carrying out the first transportation of excise goods in a movement of such goods;
  • “the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
  • “UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;
  • F49...
  • F78...
  • “unique administrative reference code” means a code assigned to an electronic administrative document;
  • F39...
F562 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 For the purposes of these Regulations a movement of excise goods under a duty suspension arrangement—
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
b ends-
i except where sub-paragraph (ii) applies, when the consignee takes delivery of the goods, or
ii in a case where the goods were dispatched to a place from where they will leave the territory of the United Kingdom, when they have so left.
F364 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F42C494 Application to energy products

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PART 2 EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

C21C345 Goods released for consumption in the United Kingdom-excise duty point

Subject to regulations 7(2) and 7A, there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.

C36C416 

1 Excise goods are released for consumption in the United Kingdom at the time when the goods—
a leave a duty suspension arrangement;
b are held outside a duty suspension arrangement and F74... excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement;
c are produced outside a duty suspension arrangement; or
d are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.
2 In paragraph (1)(d) “importation” means—
a the entry into the United Kingdom of excise goods F31..., unless the goods upon their entry into the United Kingdom are immediately placed under a customs suspensive procedure or arrangement; F103...
ab the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;
b the release in the United Kingdom of excise goods from a customs suspensive procedure or arrangement.
F653 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C137 

1 For the purposes of regulation 6(1)(a), excise goods leave a duty suspension arrangement at the earlier of the time when—
a they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless—
i they are dispatched to one of the destinations referred to in regulation 37(a); and
ii are moved in accordance with the conditions specified in regulation 39;
b they are consumed;
F193c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e the premises on which the goods are deposited cease to be a tax warehouse;
F186f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C12g they leave a place of importation in the United Kingdom unless—
i they are dispatched to one of the destinations referred to in regulation 37(a); and
ii are moved in accordance with the conditions specified in regulation 39;
h there is an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur F89...;
i there is any contravention of, or failure to comply with, any requirement relating to the duty suspension arrangement; or
j they are found to be deficient or missing from a tax warehouse.
2 An excise duty point does not occur at the time when excise goods leave a duty suspension arrangement—
a by virtue of paragraph (1)(a) or (g), if they are lawfully delivered for export, shipment as stores or removal to the Isle of Man;
b by virtue of paragraph (1)(j), if it is shown to the satisfaction of the Commissioners that the absence of, or deficiency in, the goods is due to a legitimate cause.
F1283 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1284 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 For the purposes of paragraph (1)(i), the sale of tobacco products that are eligible for home use to a person who is not a manufacturer is a contravention of a requirement of duty suspension arrangements.
6 In paragraph (5) “manufacturer” has the meaning given in regulation 3(1) of the Tobacco Products Regulations 2001 M21.

7A 

1 An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.
2 The Commissioners may in a notice published by them specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

C148 Goods released for consumption in the United Kingdom-persons liable to pay

1 Subject to regulation 9, the person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(a) (excise goods leaving a duty suspension arrangement) is the authorised warehousekeeper F117... or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement.
2 In the case of an irregular departure from a tax warehouse any other person involved in that departure is jointly and severally liable to pay the duty with the persons specified in paragraph (1).

C99 

1 The person liable to pay the duty when excise goods are released for consumption by virtue of an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur, F148... is—
a in a case where a guarantee was required in accordance with regulation 39, the person who provided that guarantee;
b in a case where no guarantee was required—
i the authorised warehousekeeper of dispatch (where the excise goods were dispatched from a tax warehouse F60...); or
ii the F23... registered consignor (where the excise goods were dispatched upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the TCTA 2018).
2 Any other person who participated in the irregularity and who was aware, or should reasonably have been aware, that it was an irregularity, is jointly and severally liable to pay the duty with the persons specified in paragraph (1).
F793 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C49 10 

1 The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(b) (holding of excise goods outside a duty suspension arrangement) is the person holding the excise goods at that time.
2 Any other person involved in the holding of the excise goods is jointly and severally liable to pay the duty with the person specified in paragraph (1).

C27 11 

1 The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(c) (production of excise goods outside a duty suspension arrangement) is the person producing the excise goods.
2 In the case of irregular production of excise goods, any other person involved in their production is jointly and severally liable to pay the duty with the person specified in paragraph (1).

C19 12 

1 The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(d) (importation of excise goods F15...) is the person who declares the excise goods or on whose behalf they are declared upon importation.
2 In the case of an irregular importation any person involved in the importation is liable to pay the duty.
3 Where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty.

F146C2813 Goods already released for consumption in another Member State-excise duty point and persons liable to pay

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F146C3914 

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F146C3715 

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F146C616 

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F146C3217 

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C49 18 Contravention of conditions or requirements-duty point and persons liable to pay

1 The excise duty point for excise goods in respect of which there is a failure to comply with any condition subject to which any relief from payment of duty on those goods was conferred is the time of that failure to comply.
2 The person liable to pay the duty is the person holding the excise goods at the excise duty point.

C4019 

1 The excise duty point for excise goods in respect of which there has been a contravention described in any of paragraphs (3) and (4) is the time specified in paragraph (6).
F82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 For excise goods to which Part 8 applies (movement of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
a a failure to comply with regulation 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);
b a failure to comply with regulation 60(2) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable).
4 For excise goods to which Part 9 applies (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
a a failure to comply with the conditions specified in regulation 62(3) (simplified procedures for certain movements of alcoholic products); and
b a failure to comply with the conditions specified in regulation 63(3) (simplified procedure for certain movements of tobacco products).
F85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 The excise duty point is—
F145a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b for excise goods to which Parts 8 and 9 apply, the time when the goods were removed from the tax warehouse or, as the case may be, the place of importation F93....
7 The person liable to pay the duty when an excise duty point specified —
F57a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b in paragraph (6)(b) occurs is the authorised warehousekeeper or, as the case may be, the F121... registered consignor .
F57c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Any person whose conduct caused a contravention described in this regulation so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (7).

C49 20 Time of payment of the duty

1 Subject to—
a the provisions of these Regulations and any other regulations made under the customs and excise Acts about accounting and payment;
b any relief conferred by or under the customs and excise Acts; or
c any duty deferment arrangement,
duty must be paid at or before an excise duty point.
2 In a duty deferment arrangement the time when the duty must be paid is the time specified by that arrangement.

C4321 Destruction and loss of excise goods

1 This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.
2 A “relevant event” means the total destruction or irretrievable loss of excise goods as a result of—
a the nature of the goods;
b unforeseeable circumstances;
c force majeure; or
d authorisation by the Commissioners.
3 If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.
4 For the purposes of this regulation goods are considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.

F177C52PART 3 UK REGISTERED CONSIGNEES

Approval and registration

F17722. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17723. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17724 Certificates of Registration

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Conditions, restrictions and requirements

F17725. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17726. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17727. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17728 Accounting and payment

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F177 29 Temporary registered consignees

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C24PART 4 F37... REGISTERED CONSIGNORS

C830 Approval and Registration

1 For the purposes of section 100G of CEMA 1979 the Commissioners may approve revenue traders who wish to only dispatch excise goods under duty suspension arrangements upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the TCTA 2018 and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979.
2 A revenue trader who has been so approved and registered shall be known as a F163... registered consignor.

C2031 

1 The Commissioners must furnish every F11... registered consignor with a certificate of registration.
2 When a person ceases to be a F11... registered consignor that person must immediately destroy the certificate of registration.
3 A F11... registered consignor must give notice in writing to the Commissioners of any change in the information contained in the consignor's certificate of registration within seven days of the change.
4 Where—
a a F11... registered consignor gives notice in accordance with paragraph (3); or
b without any such notice having been given it appears to the Commissioners that a consignor's certificate of registration requires correction,
they must, unless they revoke the consignor's approval and registration in accordance with regulation 100G(5) of CEMA 1979, furnish the consignor with a corrected certificate of registration.
5 Where, in accordance with paragraph (4), the Commissioners furnish a F11... registered consignor with a corrected certificate of registration the consignor must, upon receiving that certificate, destroy the original certificate that required correction.

C1632 Certificates of Registration

Every certificate of registration must contain the following particulars—
a a unique reference number assigned to the F13... registered consignor by the Commissioners;
b the name and (if different) the trading name of the F13... registered consignor;
c the address of the F13... registered consignor's place of business (including any postcode) in the United Kingdom;
d any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.

C733 Conditions and restrictions

The approval and registration of F62... registered consignors, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of the Act, is subject to the conditions and restrictions prescribed in a notice published by the Commissioners.

PART 5 HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

C1034 Holding of excise goods under duty suspension arrangements

Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.

F120C2335 Moving excise goods under duty suspension arrangements

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F104C3036 

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C17C4737 

1 Excise goods of a certain class or description may only be moved wholly within the United Kingdom under duty suspension arrangements if they are—
a dispatched from a tax warehouse to—
i another tax warehouse approved in relation to excise goods of that class or description;
ii a place from where they will leave the territory of the United Kingdom; or
b dispatched by a F155... registered consignor from the place of importation to either of the destinations referred to in paragraph (a).
2 The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland).
3 Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—
a the references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; but
b regulation 59A does not apply to the movement.
4 Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland.

C4938 

1 For the protection of the revenue the Commissioners may by notice in writing addressed to a packager or a registered brewer registered under section 41A(1) of ALDA 1979, restrict or prohibit the movement of beer without payment of duty from the premises in respect of which the packager or brewer is registered under that section to—
a other premises in respect of which any person is registered under that section; or
b an excise warehouse.
2 In this regulation —
  • “beer” has the meaning given by paragraph 3 of Schedule 6 to the Finance (No. 2) Act 2023 (categories of alcoholic products: interpretation);
  • “registered brewer” has the meaning given in section 47(1) of that Act;
  • “packager” has the meaning given in section 4(1) of that Act.

C1139 Movement conditions

1 Except for movements between tax warehouses which the Commissioners may specify in a notice, excise goods may not be moved under duty suspension arrangements unless—
a the risks inherent in the movement are covered by an approved guarantee provided by the authorised warehousekeeper of dispatch, the registered consignor or any other person the Commissioners may allow in accordance with paragraph (2) which secures such amount of the duty chargeable on the goods as the Commissioners may require; and
b the procedures in F153... Part 8 or, as the case may be, Part 9 of these Regulations are complied with.
2 Subject to such conditions as they may specify in a notice the Commissioners may allow the guarantee referred to in paragraph (1)(a) to be provided by —
a the transporter or carrier of the excise goods;
b the owner of the excise goods; or
c the consignee of the excise goods.
3 In paragraph (1)(a) “approved” means approved by the Commissioners.

F132C45PART 6 EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

F13240 Application of Part 6

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F13241 Electronic administrative document for exports of excise goods under duty suspension arrangements

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F13242 Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions

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F13243 Exemption certificates

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F13244 Export of energy products by sea-notification of consignee

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F13245 Splitting a movement of energy products

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F13246 Report of export from territory of the EU

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F13247 

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F13248 Report of export from territory of the EU when computerised system unavailable

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F13249 Report of receipt of excise goods exported under duty suspension arrangements

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F13250 Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable

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F13251 Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions

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F94C44PART 7 IMPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS

F94C4452 Application of Part 7

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F94C4453 Electronic administrative document for imports of excise goods under duty suspension arrangements

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F94C4454 Report of receipt of excise goods imported under duty suspension arrangements

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F94C4455 Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable

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C22PART 8 MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

C22C156 Application of Part 8

1 Subject to regulation 56A(1), this Part applies to the movement of excise goods, other than energy products, under duty suspension arrangements where—
a the movement starts in the United Kingdom F3...;
b the movement ends in the United Kingdom;
c the goods do not at any time leave the United Kingdom during the course of the movement; and
d a simplified procedure under Part 9 of these Regulations does not apply.
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 UK 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.

56A  Northern Ireland – special provisions

1 Parts 8 and 9 do not apply to the movement of excise goods under duty suspension where—
a the goods have been dispatched from an EU Member State in duty suspension to a tax warehouse in Northern Ireland travelling via Great Britain;
b the movement ends in a tax warehouse in Northern Ireland.
2 In the case of a movement of goods from Great Britain to Northern Ireland to which Part 8 or 9 applies the consignor must be a NI registered consignor under the Northern Ireland Regulations 2020.

C2257 Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom

1 Subject to regulation 60, a movement of excise goods to which this Part applies must take place under cover of an electronic administrative document.
1A Where the excise goods are dispatched from Great Britain to Northern Ireland (or vice versa) in duty suspension and the goods are placed under a further duty suspension arrangement immediately upon importation into Northern Ireland or Great Britain (as the case may be) only one electronic administrative document needs to be used.
2 Before the excise goods are dispatched, the consignor must complete a draft electronic administrative document that complies with the requirements set out in paragraphs (2A) and (9) and send it to the Commissioners using the computerised system.
2A The draft electronic administrative document must be submitted no earlier than 7 days before the date indicated on that document as the date of dispatch of the excise goods concerned.
3 The Commissioners must carry out an electronic verification of the data in the draft electronic administrative document.
4 Where the data in the document are invalid, the Commissioners must, using the UK computerised system, inform the consignor of that fact without delay.
5 Where the data in the document are valid, the Commissioners must assign to the document a unique administrative reference code and, using the UK computerised system, inform the consignor of that code.
6 If the excise goods are dispatched to a tax warehouse the Commissioners must, using the UK computerised system, send the electronic administrative document to the authorised warehousekeeper of that warehouse.
7 The consignor of the excise goods must provide the person accompanying the goods during the course of the movement or, where there is no person accompanying the goods, the transporter or carrier with—
a in circumstances which the Commissioners may specify in a notice published by them, a printed version of the electronic administrative document or any other commercial document on which the unique administrative reference code is clearly stated, or
b in any other case, the unique administrative reference code relating to those goods.
8 One of the documents referred to in paragraph (7) must, on request, be provided to the Commissioners by the person accompanying the goods, or, where there is no person accompanying the goods, the transporter or carrier, where the goods remain in their custody or under their control.
9 The draft electronic administrative document referred to in paragraph (2) and the electronic administrative document to which a unique administrative reference code has been assigned in accordance with paragraph (5) must comply with the requirements for those documents specified in the notice published by the Commissioners in accordance with regulation 56(2).

C2258 Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions

1 The consignor may, using the UK computerised system, cancel the electronic administrative document at any time before the excise goods leave the tax warehouse from where they are to be dispatched or the place of importation.
2 A consignor wishing to cancel an electronic administrative document must complete a draft cancellation message and send it to the Commissioners using the UK computerised system.
2A The draft cancellation message must comply with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
2B The Commissioners must carry out an electronic verification of the data in the draft cancellation message.
2C Where the data in the document are invalid, the Commissioners must, using the UK computerised system, inform the consignor of that fact without delay.
2D Where the data in the document are valid, the Commissioners must—
a add the date and time of validation to the cancellation message and communicate that information to the consignor;
b where the consignee is an authorised warehousekeeper, forward the cancellation message to the consignee.
3 During the course of a movement the consignor may, using the UK computerised system, amend the destination shown on the electronic administrative document.
4 A destination may only be amended if the new destination is—
a another tax warehouse; or
F116b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c a place from where the goods will leave the territory of the United Kingdom F161....
5 A consignor wishing to amend the destination must complete a draft change of destination message and send it to the Commissioners using the UK computerised system.
6 The draft change of destination message must comply with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
7 The Commissioners must carry out an electronic verification of the data in the draft change of destination message.
8 Where the data in the message are invalid, the Commissioners must, using the UK computerised system, inform the consignor of that fact without delay.
9 Where the data in the message are valid, the Commissioners must:
a add the date and time of validation and a sequence number to the change of destination message and inform the consignor of that number;
b update the original electronic administrative document in accordance with the information in the change of destination message; and
c inform the consignee mentioned in the original electronic administrative document of the change of destination in accordance with the requirements for the notification of change of destination message specified in the notice published by the Commissioners in accordance with regulation 56(2).

C2259 Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom

1 Subject to regulation 61, on receipt of the excise goods the consignee must, using the UK computerised system, send to the Commissioners without delay, and in any event no later than five business days after receipt of the goods (or within such other period as the Commissioners may allow), a report of receipt that complies with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
2 The Commissioners must carry out an electronic verification of the data in the report of receipt.
3 Where the data in the report of receipt are invalid, the Commissioners must, using the UK computerised system, inform the consignee of that fact without delay.
4 Where the data in the report of receipt are valid, the Commissioners must, using the UK computerised system —
a register the report;
b notify the consignee that it has been registered; and
c send it to the consignor.
5 A report of receipt shall constitute proof that the movement of the excise goods referred to in the report has ended.
6 Without prejudice to paragraph (5), an endorsement by the Commissioners that the goods have reached their stated destination shall constitute proof that the movement of those goods has ended.
7 In paragraph (6) “stated destination” means the destination stated in the electronic administrative document or, as the case may be, fallback accompanying document.

59A Report of export from the territory of the United Kingdom

1 This regulation applies where excise goods have been dispatched from a place in the United Kingdom to a place from where they will leave the territory of the United Kingdom.
2 Upon notification being sent by the Commissioners in accordance with regulations made under Part 1 of the TCTA 2018 confirming the excise goods have left the territory of the United Kingdom, the Commissioners must send a report of export to the consignor using the UK computerised system.
3 The report of export must comply with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
4 A report of export shall constitute proof that the movement of the excise goods referred to in the report has ended.

C2260 Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

1 This regulation , regulation 60A and regulation 61 apply when the UK computerised system is unavailable.
2 Excise goods may only be moved from a tax warehouse or place of importation under duty suspension arrangements if—
a the consignor notifies the Commissioners before the goods leave the warehouse or place of importation; and
b the goods are accompanied by a paper document that complies with the requirements set out in paragraph (2A).
2A The paper document referred to in paragraph (2)(b) must—
a carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’; and
b contain the same data displayed in the form of data elements and expressed in the same manner as the draft electronic administrative document referred to in regulation 57(2).
3 Before the goods leave the warehouse or place of importation the Commissioners may require the consignor to—
a provide a copy of the fallback accompanying document;
b verify the data contained in that document; and
c provide information on the reasons for the unavailability of the UK computerised system (if the consignor is responsible for that unavailability).
4 As soon as the UK computerised system is restored the consignor must, in accordance with regulation 57(2), complete a draft electronic administrative document and send it to the Commissioners.
5 The Commissioners must, in accordance with regulation 57(3), carry out a verification of the data in the draft electronic administrative document.
6 If the data are valid, regulation 57(5) to (8) shall apply and the electronic administrative document shall replace the fallback accompanying document.
7 If the data are invalid, the movement shall be treated as taking place under cover of the fallback accompanying document.
8 The consignor must keep a copy of the fallback accompanying document.

C2260A Procedure for amending destination when UK computerised system unavailable

1 If, in accordance with regulation 58(3), the destination shown on the electronic administrative document is amended, the consignor must, before the destination is amended, notify the Commissioners of the new destination.
2 As soon as the UK computerised system is restored, the consignor must notify the Commissioners of the new destination using the UK computerised system.
3 The consignor must ensure that the information notified to the Commissioners in accordance with paragraph (1) is in the form of data elements, expressed in the same manner as the change of destination message referred to in regulation 58(5).

C2261 Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

1 Where, due to the unavailability of the UK computerised system, a report of receipt cannot be sent in accordance with regulation 59(1), the consignee must send to the consignor a paper document that complies with the requirements set out in paragraph (1A) and contains the same data as the report of receipt referred to in regulation 59(1).
1A The paper document referred to in paragraph (1) must—
a carry the title ‘Fallback Report of Receipt for movements of excise goods under suspension of excise duty’; and
b display the required data in the form of data elements, expressed in the same manner as in the report of receipt.
2 As soon as the computerised system is restored the consignee must send a report of receipt to the Commissioners and regulation 59(2) to (4) shall apply to that report.

C33PART 9 SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS

62 Simplified procedure for certain movements of alcoholic products

C291 This regulation applies to a movement of alcoholic products under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.
2 Subject to the conditions specified in paragraph (3), alcoholic products to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) and (2B) to any other such premises without being under the cover of an electronic administrative document.
2A Premises in respect of which—
a a producer is approved under section 82 of the F(No. 2)A 2023;
b a person (other than the producer of the products) who is treated under sections 43A to 43D of the Value Added Tax Act 1994 as a member of the same group as the producer—
i is approved as described in sub-paragraph (a) or paragraph (2B), or
ii is the authorised warehousekeeper.
2B An excise warehouse approved for the keeping and securing of alcoholic products.
F2322C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2322D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2322E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 The specified conditions are—
a in a case where a guarantee was required in accordance with regulation 39, the alcoholic product must be accompanied by a document prescribed by warehousing regulations as required to accompany goods that are permitted to be removed from a warehouse without payment of duty;
b in a case where no guarantee was required, the alcoholic product must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which the product is consigned, a description of the product including its quantity , strength, packet size and a statement indicating that the product is being moved without payment of duty;
c except in the case of movements to which paragraph (2A)(b) applies, property in the alcoholic product must remain with its producer F227... during the course of the movement;
d the consignee who receives the alcoholic product must, no later than five business days after its receipt—
i issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and
ii send the certificate of receipt to the consignor of the product; and
e if the amount of alcohol produced in the production premises where the alcoholic product was produced is relevant for the purposes of determining the duty charged on the alcoholic product, the alcoholic product must be accompanied by documentation showing the amount of alcohol produced by the producer in the previous year, or the reduced rate at which duty is chargeable on the product.
4 For the purposes of paragraph (3)(c) any person—
i who keeps spirits for the purpose of maturation; or
ii keeps or uses spirits for the purpose of blending (other than domestic blending for domestic consumption),
shall be treated as the producer.
5 In this regulation—
  • “alcohol” has the meaning given by section 45(5) (alcoholic strength) of the F(No. 2)A 2023;
  • “previous year” has the meaning given by section 54(4)(b) (small producer relief: discounted rates) of the F(No. 2)A 2023;
  • “producer” has the meaning given by section 69(7)(a) (“producer”, “production premises”, “group premises”, etc) of the F(No. 2)A 2023;
  • “spirits” has the meaning given by paragraph 1 of Schedule 6 to the F(No. 2)A 2023.

C3363 Simplified procedure for certain movements of tobacco products

1 This regulation applies to a movement of tobacco products under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.
2 Subject to the conditions specified in paragraph (3), the movement of tobacco products to which this regulation applies may take place without being under the cover of an electronic administrative document, to or from—
a premises registered in accordance with regulations made under section 7(1) of TPDA 1979 (registered tobacco factories and stores);
b an excise warehouse used for the packaging, repackaging or testing of tobacco products.
3 The specified conditions are—
a the tobacco product must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which the tobacco product is consigned, a description of the tobacco product and a statement indicating that the tobacco product is being moved without payment of duty;
b property in the tobacco product must remain with its manufacturer during the course of the movement;
c the consignee who receives the tobacco product must, no later than five business days after its receipt—
i issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and
ii send the certificate of receipt to the consignor of the tobacco products.
4 In this regulation—
  • “manufacturer”, subject to paragraph (5), means any person who manufactures tobacco products in premises that may be registered for the manufacture of tobacco products in accordance with regulations made under section 7(1) of TPDA 1979 (“a registered factory”) ; and
  • “repackaging” means the replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes.
5 For the purposes of paragraph 3(b), two bodies corporate may be treated jointly as a manufacturer if—
a one of them manufactures tobacco products in premises that may be registered as a registered factory;
b one of the other body corporate's principal activities is the storage of tobacco products manufactured by the first mentioned body corporate; and
c one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.

C3363A Simplified procedure for direct exports of alcoholic products and tobacco products

1 Subject to the conditions specified in paragraph (2), alcoholic products and tobacco products (“the products”) may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place F147... from where they will leave the territory of the United Kingdom without being under the cover of an electronic administrative document.
2 The specified conditions are—
a the occupier of the premises must have been granted authorisation to use a simplified customs procedure in respect of the premises and that authorisation has not been suspended or revoked;
b that authorisation must require that a full customs declaration is made; F214...
c in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration ; and
d the products must have been—
i made available for examination in accordance with regulation 40 of the Customs (Export) (EU Exit) Regulations 2019 before being removed from any of the premises referred to in regulation 62 or 63; or
ii presented to customs in accordance with article 139 of the UCC.
2A Where the products removed under paragraph (1) do not leave the territory of the United Kingdom, those products may be moved to a tax warehouse approved in relation to excise goods of that class or description.
2B A movement under paragraph 2A will be treated for the purpose of these Regulations as a movement under regulation 62 for alcoholic products or regulation 63 for tobacco products.
2C A certificate of receipt must be provided in accordance with regulation 62(3)(d) for alcoholic products or regulation 63(3)(c) for tobacco products where—
a the products are moved under paragraph (2A), and
b the occupier of the premises from which the products were moved is not the authorised warehousekeeper of the premises to which the products have been moved.
3 In this regulation—
  • F218...
  • “authorisation to use a simplified customs procedure” means—
    1. 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;
    2. 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
  • “full customs declaration” means a declaration that contains all the particulars set out in the Single Administrative Document provided for in a public notice made under Part 1 of the TCTA 2018.

63B Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses

1 Alcoholic products or tobacco products (“the products”) may be moved without being under the cover of an electronic administrative document subject to the following conditions—
a the products are moved under duty suspension arrangements from a customs warehouse to a tax warehouse approved in relation to excise goods of that class or description,
b the person approved to operate the customs warehouse and the person who is the authorised warehousekeeper are—
i the same person, or
ii persons who are treated under sections 43A to 43D of the Value Added Tax Act 1994 as members of the same group, and
c public access to the areas over which the products are moved from the customs warehouse to the tax warehouse can be restricted.
2 In this regulation, references to a “customs warehouse” include a customs warehouse within the meaning given by Article 240 of the UCC.

F131C18PART 10 EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

F131C1864 Application of Part 10

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F131C1865 Accompanying document for exports of excise goods after release for consumption

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F131C1866 Additional requirements

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F131C42PART 11 IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

F131C4267 Application of Part 11

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F131C4268 Imports of excise goods after release for consumption

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F131C42 69 Requirements

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F131C4270 Registered commercial importers – approval and registration

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F131C4271 

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F131C4272 

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F131C4273 Registered commercial importers - accounting and payment

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F131C42 74 Receipt of excise goods

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F131C46PART 12 DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE

F131C46 75 Application of Part 12

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F131C4676 Tax representatives-approval and registration

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F131C4677 Tax representatives-procedure

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F131C4678 Accounting and payment

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PART 13 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT

F86C4 79 Interpretation of Part 13

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C580 Irregularities

1 This regulation applies where—
a excise goods are moved under a duty suspension arrangement; and
b in relation to those goods and that movement, there is an irregularity F30....
2 Where an irregularity occurs F51..., the excise goods are released for consumption F51... at the time of the irregularity or, where it is not possible to establish when the irregularity occurred, the time when the irregularity is detected or first comes to the attention of the Commissioners.
F353 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F354 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C3881 Failure of excise goods to arrive at their destination

1 This regulation applies where—
a there is a movement of excise goods under a duty suspension arrangement;
F55b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c the movement is not discharged by the arrival of the goods at their stated destination; and
d no irregularity is detected in the course of the movement.
2 Where this regulation applies an irregularity shall be deemed to have occurred, and the goods accordingly released for consumption, F81... at the time when the movement started.
3 Paragraph (2) does not apply if, within four months of the start of the movement, the person (“P”)—
a who guaranteed payment of the duty in accordance with regulation 39; or
b where no guarantee was required, the consignor of the goods,
satisfies the Commissioners that—
a the goods have arrived at their stated destination F22....
4 If, at the time P is informed by the Commissioners that the excise goods have not arrived at their stated destination, P does not know, or could not reasonably have known, that the goods have not so arrived, P may, no later than one month after that time, provide evidence to satisfy the Commissioners that—
a the goods have arrived at their stated destination F141....
5 Where the Commissioners are satisfied with any evidence provided in accordance with paragraph (4), paragraph (2) does not apply.
6 In this regulation “stated destination” means the destination stated in—
i the electronic administrative document or, as the case may be, fallback accompanying document;
ii the document that is required by regulation 62 (simplified procedures for certain movements of alcoholic products) to accompany the goods (in the case of a movement that takes place in accordance with that regulation); or
iii the document that is required by regulation 63 (simplified procedures for certain movements of tobacco products) to accompany the goods (in the case of a movement that takes place in accordance with that regulation) F168....
F1707 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9C282 Repayment of excise duty

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F190C26PART 14 IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION

F190C2683 Interpretation of Part 14

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F190C2684 Irregularity occurring or detected in the United Kingdom

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F190C2685 Repayment of excise duty

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PART 14A EXCISE GOODS IN FREE ZONES

85A Interpretation and application of Part 14A

1 In this Part—
  • “authorised excise free zone business” means a person who is authorised as a free zone business who is also approved to operate a free zone excise warehouse in accordance with regulation 85C;
  • “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;
  • “free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
  • “free zone activity” means an activity falling within the description in regulation 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
  • F235...
  • “free zone excise warehouse” means a place of security for the deposit, keeping and securing of excise goods in a free zone procedure;
  • “free zone procedure” means a storage procedure described in paragraph 2(1)(b) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018;
  • F235...
  • F235...
  • F235...
  • F235...
2 This Part does not apply in respect of excise goods in Northern Ireland.

85B Holding excise goods in a free zone etc.

1 Excise goods declared for a free zone procedure must be deposited in a free zone excise warehouse operated by an authorised excise free zone business.
2 Excise goods that are processed goods within the meaning of regulation 2(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and have been processed in accordance with a free zone procedure must be held in a free zone excise warehouse.
F2363 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 The Commissioners may exempt a person from complying with paragraph (1) or (2) if they consider that it is necessary to ensure the proper handling of excise goods in a free zone procedure having regard to the type of excise goods being declared or kept by the specified person and the facilities at the location concerned.
5 Any exemption authorised under paragraph (4) must be given by the Commissioners in writing to the specified person to whom the exemption is to apply.

85C Authorisation to operate a free zone excise warehouse

1 Any application to authorise a free zone business to operate a free zone excise warehouse must be included in an application for authorisation to carry out an activity in a free zone under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
2 The Commissioners may grant an application under paragraph (1) subject to such terms and conditions relating to storage conditions, permitted operations, record keeping, stock taking and other relevant matters as they think appropriate having regard to the nature of goods to be stored and the activities to be carried out in the warehouse concerned.
3 A free zone business authorised under paragraph (1) to operate a free zone excise warehouse shall be known for the purposes of this Part as “an authorised excise free zone business”.
4 An application under paragraph (1) may be made as a request for a variation of an existing free zone business approval under regulation 91 of the Customs (Import Duty) (EU Exit) Regulations 2018.
5 The Commissioners may specify general terms and conditions applicable to authorised excise free zone businesses in a public notice.
6 The Commissioners may at any time for reasonable cause revoke or vary the terms of approval of an authorised excise free zone business.

F23885D Approval of owners and duty representatives: terms and conditions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85E Excise duty points and liability to pay

1 If excise goods are deposited, kept, dealt with, removed or destroyed in a free zone excise warehouse in contravention of any of the terms and conditions imposed by or under regulations 85B or 85C—
a the goods are treated as having been imported and an excise duty point arises under regulation 6(1)(d) at the time the contravention occurred or first came to the attention of the Commissioners, and
b paragraphs (2) and (3) apply.
2 The person liable to pay the duty when an excise duty point arises under paragraph (1) is the authorised excise free zone business.
3 Where more than one person is involved in the contravention leading to the excise duty point under paragraph (1), each person is jointly and severally liable to pay the duty.
F2404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85F Application of the Finance Act 1994 to this part

1 The provisions of Part 1, Chapter 2 (appeals and penalties) of the Finance Act 1994 (“FA 1994”) apply in relation to contraventions of any requirements imposed by or under regulations 85B or 85C with the following modifications.
2 A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments).
3 A decision whether or not and in which respects any person is to be or is to continue to be approved as an authorised excise free zone business under regulation 85C F242..., is to be treated as an “approval decision” under section 16A(2) of FA 1994.

PART 15 OBLIGATIONS, CONDITIONS AND RESTRICTIONS

C1586 General conditions and restrictions

The Commissioners may in a notice published by them—
a impose on authorised warehousekeepers F46... conditions and restrictions subject to which excise goods to which these Regulations apply may be deposited in or removed from excise warehouses;
F191b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c prescribe conditions and restrictions subject to which excise goods to which these Regulations apply and in respect of which F158... excise duty has not been paid may be dispatched by F162... registered consignors;
d impose on transporters and on persons undertaking the carriage of excise goods requirements concerning the keeping and preserving of the documents that are required by these Regulations to accompany the goods.

C49 87 Obligations of owners and transporters

1 Every owner and every transporter of excise goods to which these Regulations apply must ensure that the EMCS requirements are complied with at all times.
2 Every transporter of excise goods to which these Regulations apply must, while the goods remain in that transporter's custody or under that transporter's control, produce or cause to be produced to an officer any documents that are required by these Regulations to accompany the goods when required to do so.
3 This regulation also applies to —
a any person who undertakes the carriage of excise goods who is not the transporter; and
b the driver of any vehicle in which the goods are being carried,
as it applies to the transporter.

PART 16 FORFEITURE AND CIVIL PENALTIES

C49 88 Forfeiture of excise goods on which the duty has not been paid

If in relation to any excise goods that are liable to duty that has not been paid there is—
a a contravention of any provision of these Regulations, or
b a contravention of any condition or restriction imposed by or under these Regulations,
those goods shall be liable to forfeiture.

C49 89 Civil Penalties

1 In the case of any contravention of or failure to comply with any relevant regulation or any EMCS requirement, section 100J of CEMA 1979 M22 (contravention of registered excise dealers and shippers regulations) applies for the purposes of attracting civil penalties under section 9 of the Finance Act 1994 in the following manner.
2 Any contravention of, or failure to comply with, any relevant regulation is treated as if it were a contravention of a provision of registered excise dealers and shippers regulations.
3 In so far as the contravention or failure is not included in paragraph (2) any contravention of, or failure to comply with, any EMCS requirement is treated as if it were a failure to comply with a condition or restriction imposed by or under registered excise dealers and shippers regulations.
4 In this regulation “relevant regulation” means a regulation specified in Schedule 1.

C31PART 17 CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS

C3190 Consequential amendments

The provisions mentioned in Schedule 2 are amended as described in the Schedule.

C3191 Revocations and savings

The Regulations specified in column (1) of the table in Schedule 3 are revoked to the extent specified in column (3), subject to, and in accordance with, the Notes to the table.

C35SCHEDULE 1 

CIVIL PENALTIES-RELEVANT REGULATIONS

Regulation 89(4)

Regulations:

  • F54...
  • F172...
  • F112...
  • F2...
  • F166...
  • F169...
  • F24...
  • F189...
  • F113...
  • F176...
  • 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);
  • 58(2) and (5) (electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions);
  • 59(1) (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom);
  • 60(2) and (4) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable);
  • 60A (procedure for amending destination when UK computerised system unavailable);
  • 61 (report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable);
  • 62(3) (conditions applying to simplified procedures for certain movements of alcoholic products);
  • 63(3) (conditions applying to simplified procedure for certain movements of tobacco products);
  • 63A(2) (conditions applying to simplified procedure for direct exports of alcoholic products and tobacco products);
  • F183...
  • F34...
  • F70...
  • F111...
  • F182...
  • 87 (obligations of owners and transporters).

C49 SCHEDULE 2 

CONSEQUENTIAL AMENDMENTS

Regulation 90

1 The Excise Warehousing (Etc.) Regulations 1988

Amend the Excise Warehousing (Etc.) Regulations 1988 M23 as follows.
2
1 In paragraph (4) of regulation 11 (receipt of goods into warehouse) for “Except as the proper officer may otherwise allow” substitute “ Except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply ”.
2 At the beginning of paragraph (f) of regulation 15 (removal from warehouse-occupier's responsibilities) insert “ except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply, ”.
3 After paragraph (7)(e) of regulation 17 (removal from warehouse-general) insert—
.

3 The Customs and Excise Management Act 1979

In subsection (1A) of section 157 of the Customs and Excise Management Act 1979 M24 (bonds and security)—
a for “mineral oils” substitute “ energy products ”; and
b for “92/12/EEC” substitute “ 2008/118/EC ”.

4 The Hydrocarbon Oil Duties Act 1979

In subsection (6)(a) of section 23C of the Hydrocarbon Oil Duties Act 1979 M25 (warehousing) for “92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products” substitute “ 2008/118/EC concerning the general arrangements for excise duty ”.

5 The Cider and Perry Regulations 1989

Amend the Cider and Perry Regulations 1989 M26 as follows.
6
1 In regulation 11 (charge to duty)—
a in paragraph (1)—
i omit “and the excise duty point shall be the earlier of the following times—”;
ii omit sub-paragraphs (i) and (ii); and
iii in paragraph (c) of the proviso omit “specified by sub-paragraph (i) above”.
b after paragraph (2) insert—
.
2 In the heading to regulation 13 (deficiencies and discontinuance of trade) omit “Deficiencies and”.
3 In regulation 13—
a at the end of paragraph (b) omit “or”;
b omit paragraph (c);
c in the words that immediately follow paragraph (c) omit “or at the time the deficiency occurred”; and
d omit the words “Provided that where” to the end.
4 In paragraph (2) of regulation 23 (furnishing of returns and payment of duty) omit “prescribed by regulation 11(1)”.

7 The Wine and Made-wine Regulations 1989

Amend the Wine and Made-wine Regulations 1989 M27 as follows.
8
1 In regulation 11 (charge to duty)—
a in paragraph (1)—
i omit “and the excise duty point shall be the earlier of the following times—”;
ii omit sub-paragraphs (i) and (ii); and
iii in paragraph (c) of the proviso omit “specified by sub-paragraph (i) above”.
b after paragraph (2) insert—
.
2 In the heading to regulation 13 (deficiencies and discontinuance of trade) omit “Deficiencies and”.
3 In regulation 13—
a at the end of paragraph (b) omit “or”;
b omit paragraph (c);
c in the words that immediately follow paragraph (c) omit “or at the time the deficiency occurred”; and
d omit the words “Provided that where” to the end.
4 In paragraph (2) of regulation 23 (furnishing of returns and payment of duty) omit “prescribed by regulation 11(1)”.

9 The Beer Regulations 1993

Amend the Beer Regulations 1993 M28 as follows.
10
1 In regulation 4 (interpretation)—
a in the definition of “duty” omit “, except in regulation 15(1B)(d) below,”;
b in the definition of “duty point” after the word “deferred” insert “ and, other than in cases to which regulation 33A applies, is prescribed by Part 2 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ”.
2 In regulation 13 (moving beer in duty suspension)—
a in paragraph (1), for “regulation 9 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (moving excise goods in duty suspension)” substitute “ regulations 35 to 38 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (moving excise goods under duty suspension arrangements) ”; and
b in paragraph (2), for “regulations 10 and 11 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (movement conditions and accompanying documents and certificate of receipt)” substitute “ regulation 39 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (movement conditions) ”.
3 In paragraph (3) of regulation 33A (removal without payment of duty) for “specified in regulation 19(1)” substitute “ holding the beer at the duty point ”.

11 The Excise Goods (Drawback) Regulations 1995

In regulation 4 (interpretation) of the Excise Goods (Drawback) Regulations 1995 M29, in the definition of “dispatch” for “92/12/EEC” substitute “ 2008/118/EC ”.

12 The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

For regulation 3 and its heading (non-application of the REDS regulations to the external and internal community transit procedure) of the Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 M30 substitute—
.

13 The Excise Goods (Export Shops) Regulations 2000

In regulation 3 (interpretation) of the Excise Goods (Export Shops) Regulations 2000 M31 for “92/12/EEC” substitute “ 2008/118/EC ”.

14 The Tobacco Products Regulations 2001

Amend the Tobacco Products Regulations 2001 M32 as follows.
15
1 In paragraph (1) of regulation 3 (interpretation)—
a in the definition of “duty” omit “, except in regulation 12(1B)(d) below,”;
b after the definition of “electronic removal” insert—
;
c for “REDS” substitute “ UK registered consignee ”.
2 In regulation 8 (registered stores) omit paragraphs (1) and (2).
3 In regulation 17 (deferred payment-payment day)—
i for “REDS” (in all places) substitute “ UK registered consignee (other than a temporary registered consignee) ”;
ii after paragraph (5) insert—
.

16 The Excise Warehousing (Energy Products) Regulations 2004

Amend the Excise Warehousing (Energy Products) Regulations 2004 M33 as follows.
17
1 In regulation 2 (interpretation)—
a for the definition of “Community duty suspension arrangements” substitute—
;
b omit the definitions of “occasional importer”, “REDS” and “the REDS Regulations”;
c after the definition of “special energy product” insert—
.
2 For paragraph (2) of regulation 3 (community imports) substitute—
.
3 In paragraph (4)(c) of regulation 5 (treatment of warehoused special energy products) for “REDS or occasional importer” substitute “ UK registered consignee ”.

18 The Denatured Alcohol Regulations 2005

Amend the Denatured Alcohol Regulations 2005 M34 as follows.
19
1 In paragraph (4)(b) of regulation 4 (classes of denatured alcohol) for “Article 24 of Council Directive 92/12/EEC” substitute “ Article 43 of Council Directive 2008/118/EC ”.
2 In regulation 18 (importing and exporting denatured alcohol) for “the Excise Goods (Accompanying Documents) Regulations 2002” substitute “ the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ”.

F24320 The Duty Stamps Regulations 2006

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24421. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22 The Finance Act 2008

In paragraph 1 of Schedule 41 to the Finance Act 2008 M35 (penalties for failure to notify etc.)—
a in the second column of the second entry relating to excise duties for “REDS or an Occasional Importer” substitute “ Registered Consignee ”;
b before the entry relating to general betting duty insert—

C49 SCHEDULE 3 

SCHEDULE OF REVOCATIONS

Regulation 91

(1)(2)(3)
Regulations revokedReferencesExtent of revocation
The Excise Warehousing (Etc.) Regulations 1988S.I. 1988/809Regulation 10A and Schedule 5
The Excise Goods (Holding, Movement and REDS) Regulations 1992S.I. 1992/3135The whole Regulations
The Beer Regulations 1993S.I. 1993/1228Regulations 13, 15, 19 and 34
The Warehousekeepers and Owners of Warehoused Goods Regulations 1999S.I. 1999/1278Regulation 23
The Tobacco Products Regulations 2001S.I. 2001/1712Regulations 12, 13 and 28
The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001S.I. 2001/3022The whole Regulations
The Excise Goods (Accompanying Documents) Regulations 2002S.I. 2002/501The whole Regulations, other than regulations 1, 27, 30 and the Schedule
The Beer and Excise Warehousing (Amendment) Regulations 2002S.I. 2002/1265Regulation 2(2)
The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002S.I. 2002/2692Regulations 2, 3 and 4(2) and (3)
The Excise Duty Points (Etc.)(New Member States) Regulations 2004S.I. 2004/1003Regulations 8, 9 and 10
The Excise Warehousing (Energy Products) Regulations 2004S.I. 2004/2064Regulation 6
The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005S.I. 2005/3472Regulation 14
The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006S.I. 2006/1058Regulations 4(4) and 7(4)
The Tobacco Products and Excise Goods (Amendment) Regulations 2006S.I. 2006/1787Regulations 2 and 3(6)

Notes

1 The Excise Warehousing (Etc.) Regulation 1988

The revocation of regulation 10A and Schedule 5 only has effect in relation to goods imported on or after 1st January 2011.

2 The Beer Regulations 1993

The revocation of regulation 13(1) to (3) of the Beer Regulations 1993 only has effect from 1st January 2011.

The Excise Goods (Accompanying Documents) Regulations 2002

3Part V (imports not under community duty suspension arrangements) shall continue to apply to excise goods imported after 31st March 2010 where the movement of the goods was initiated under cover of an accompanying document on or before that date.
4The following regulations shall continue to apply to movements of excise goods under duty suspension arrangements which are initiated under cover of the formalities set out in Article 18 of Council Directive 92/12 EEC of 25th February 1992 M36 before 1st January 2011—
a in Part 1 (preliminary), regulation 2 (in so far as it applies for the purposes of Parts II and IV);
b in Part II (exports under duty suspension arrangements), regulations 4 to 7;
c in Part IV (imports under community duty suspension arrangements), regulations 11 to 14;
d in Part VI (obligations, conditions and restrictions), regulations 19 and 20 (in so far as they apply for the purposes of Parts II and IV);
e in Part VII (excise duty point, payment of excise duty, forfeiture and civil penalties), regulations 21(1), (2), (3) and (5), 22(1)(a) and (b), (2), (3) and (4), 23, 24 and 25 (in so far as it applies to a contravention or failure to comply with regulations 9, 10, 16, 17 or 18);
f in Part VIII (administrative provision and consequential amendments), regulation 26,
and for these purposes references to “REDS” and “occasional importer” in those regulations shall be construed as references to “UK registered consignee” and “temporary registered consignee” respectively.

Footnotes

  1. M1
    1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) was substituted, section 93(3) amended and section 93(2)(fa), (fb) and (fc) and (5A) inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4 and by the Finance Act 2002(c. 23), Schedule 3, Part 1, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7.
  2. M2
    1979 c. 4; section 41A was inserted by the Finance Act 1991, section 7(2) and subsection (7) has been amended by the Finance (No.2) Act 1992, Schedule 1, paragraph 10 and Schedule 18, Part 1. Section 49 was substituted by the Finance Act 1991, Schedule 2, paragraph 14. Section 77(1)(a) and (e) was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraph 5. Schedule 2A was inserted by the Finance Act 2004 (c. 12), section 4(2). Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.
  3. M3
    1979 c. 5; section 27(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979. Section 21 was amended by the Finance Act 1993 (c. 34), Schedule 23, Part 1(4), the Finance Act 1994 (c. 9), Schedule 4, paragraph 55 and the Finance Act 2004, section 6(3). Section 23C was inserted by the Finance Act 2004, section 13. Paragraph 11 of Schedule 3 was amended by the Finance Act 1985 (c. 54), Schedule 4, paragraph 4.
  4. M4
    1979 c. 7; section 7(1)(b) was amended, and section 7(1)(ba) and (1A) inserted, by the Finance Act 2000 (c. 17), section 15(5),(6) and (9). Section 9(2) was inserted by the Finance Act 2006 (c. 25), section 2(2). Section 10(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979.
  5. M5
    1992 c. 48; section 1(7) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Section 2 was amended by the Finance Act 1998 (c. 36), Schedule 2, paragraph 6 and the Finance Act 1999 (c. 16), section 11(1) and (2).
  6. M6
    1995 c. 4. Section 5(8) provides for the section to be construed as one with the Alcoholic Liquor Duties Act 1979 (c. 4). Section 4(2) of that Act provides for it to be construed as one Act with the Customs and Excise Management Act 1979, and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.
  7. M7
    1972 c. 68; paragraph 1A of Schedule 2 was inserted by the Legislative and Regulatory Reform Act 2006 (c. 51), section 28. Section 2(2) was amended by the Legislative and Regulatory Reform Act 2006, section 27(1)(a) and the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1.
  8. M8
    S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
  9. M9
    Section 3(6) of the European Union (Amendment) Act 2008 provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.
  10. M10
    OJ No L 369, 18.12.1992, p 17.
  11. M11
    OJ No L 008, 11.01.1996, p 11.
  12. M12
    OJ No L 128, 27.05. 2009, p 15.
  13. M13
    OJ No L 197, 29.7.2009, p 24.
  14. M14
    1979 c. 7; section 7(ba) was inserted by the Finance Act 2000 (c. 17), section 15(6).
  15. M15
    This follows the Bills of Exchange Act 1882 (c. 61) section 92(a) as read with the Banking and Financial Dealings Act 1971 (c.80), section 3 (1).
  16. M16
    This follows the Bills of Exchange Act 1882 (c. 61) section 92(b), which was amended by the Banking and Financial Dealings Act 1971 (c. 80), section 4 (4).
  17. M17
    1971 c.80: section 1 of and Schedule 1 to that Act relate to bank holidays. Schedule 1 was amended by the St Andrew's Day Bank Holiday (Scotland) Act 2007 (asp 2).
  18. M18
    This follows the Bills of Exchange Act 1882 (c.61), section 92(c).
  19. M19
    This follows the Bills of Exchange Act 1882 (c.61), section 92(d), which was inserted by the Banking and Financial Dealings 1971 (c.80). Section 4(3) of the latter Act makes further provision about such orders.
  20. M20
    “Excise warehouse” is defined in section 1(1) of the Customs and Excise Management Act 1979.
  21. M21
    S.I. 2001/1712; relevant amending instruments are S.I. 2003/1523, 2006/2368.
  22. M22
    Section 100J was inserted by the Finance Act 1991 (c. 31), Schedule 4 and has been amended by the Finance Act 1994 (c. 9), Schedule 4, Part 1, paragraph 4.
  23. M23
    S.I. 1988/809; relevant amending instruments are S.I. 2002/501, 2008/2832.
  24. M24
    Subsection (1A) was inserted by the Finance Act 2000 (c. 17), section 27(3).
  25. M25
    Section 23C was inserted by the Finance Act 2004 (c. 12), section 13.
  26. M26
    S.I. 1989/1355; relevant amending instruments are S.I. 1996/2287, 1997/659, 2007/4.
  27. M27
    S.I. 1989/1356; relevant amending instruments are S.I. 1996/2752, 1997/658, 2007/4.
  28. M28
    S.I. 1993/1228; relevant amending instruments are S.I. 2002/501, 2002/1265, 2002/2692, 2008/1885.
  29. M29
    S.I. 1995/1046, to which there are amendments not relevant to these Regulations.
  30. M30
    S.I. 1998/202, to which there are amendments not relevant to these Regulations.
  31. M31
    S.I. 2000/645.
  32. M32
    S.I. 2001/1712, amended by S.I. 2002/2692; there are other amending instruments but none are relevant.
  33. M33
    S.I. 2004/2064.
  34. M34
    S.I. 2005/1524.
  35. M35
    2008 c. 9; Schedule 41 was amended by Part 2 of Schedule 57 to the Finance Act 2009 (c.10).
  36. M36
    OJ L 076, 23.03.92, p 1.
  37. F1
    Words in reg. 60(1) inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 8
  38. F2
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  39. F3
    Words in reg. 56(1)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(3)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  40. F4
    Words in reg. 37(1)(a)(ii) substituted (31.12.2020) The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 19(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 89); S.I. 2020/1640, reg. 2, Sch.
  41. F5
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(s) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  42. F6
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(a)); S.I. 2020/1640, reg. 2, Sch.
  43. F7
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(r)(ii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  44. F8
    Reg. 19(2)(5) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  45. F9
    Reg. 82 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 35 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  46. F10
    Word in reg. 60A heading inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  47. F11
    Word in reg. 31(1)-(5) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  48. F12
    Words in reg. 59(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 25 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  49. F13
    Word in regs. 32(a)-(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  50. F14
    Words in reg. 19(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(4) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.
  51. F15
    Words in reg. 12(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 13 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  52. F16
    Reg. 58(7)-(9) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(7) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.
  53. F17
    Reg. 57(1A) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 23(1A) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 92); S.I. 2020/1640, reg. 2, Sch.
  54. F18
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(2)(a) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.
  55. C1
    Reg. 56 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, 2A, Sch. para. 4C (as substituted by S.I. 2019/474, regs. 1, 4(4))
  56. F19
    Words in reg. 60(2)(b) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 27(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  57. C2
    Reg. 82, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 73 (with regs. 2, 3)
  58. F20
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(iii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  59. F21
    Words in reg. 58(2) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.
  60. F22
    Words in reg. 81(3) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  61. F23
    Word in reg. 9(1)(b)(ii) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(a) (with regs. 43, 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  62. F24
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  63. F25
    Word in reg. 60(3)(c) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  64. C3
    Regulations, as they had effect immediately before IP completion day, continued (with modifications, including the insertion of new Pt. A8, and otherwise as indicated at individual provision level) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended, with further modifications including the insertion of new Pts. 4A, 4B, 9A-9C and new regs. 21A, 21B, 39A, 42A, 51A and 85A in so far as the Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland, and with new savings in regs. 80A-80E (as inserted (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39); and as further amended (1.10.2024) by S.I. 2024/941, regs. 1, 3-15)
  65. F26
    Word in reg. 59(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  66. F27
    Words in reg. 87 substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 38 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  67. F28
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(viii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  68. F29
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(2)(b) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.
  69. F30
    Words in reg. 80(1)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  70. C4
    Reg. 79, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 69A (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 35)
  71. F31
    Words in reg. 6(2)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2019/1216, regs. 1(2), 5(2)); S.I. 2020/1640, reg. 2, Sch.
  72. F32
    Word in reg. 60A(2) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(j) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  73. F33
    Words in reg. 7(1)(a)(i) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  74. C5
    Reg. 80, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 70, 71 (with regs. 2, 3)
  75. F34
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(l) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  76. F35
    Reg. 80(3)(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  77. C6
    Reg. 16, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 17 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 8)
  78. C7
    Reg. 33, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 30 (with regs. 2, 3)
  79. F36
    Reg. 3(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  80. F37
    Word in Pt. 4 heading omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  81. C8
    Reg. 30, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 29 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 14)
  82. C9
    Reg. 9, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 12 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 6)
  83. F38
    Reg. 7A inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 88); S.I. 2020/1640, reg. 2, Sch.
  84. F39
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xix) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  85. C10
    Reg. 34, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 31 (with regs. 2, 3)
  86. C11
    Reg. 39, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 35 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 17)
  87. F40
    Words in reg. 63A(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  88. F41
    Reg. 58(6) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(6) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  89. F42
    Reg. 4 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 8 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  90. C12
    Reg. 7(1)(g) modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 4A (as amended by S.I. 2019/474, regs. 1, 4(4))
  91. F43
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(ix) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  92. F44
    Words in reg. 5 substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 8A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 86); S.I. 2020/1640, reg. 2, Sch.
  93. F45
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(t) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 85(d)); S.I. 2020/1640, reg. 2, Sch.
  94. F46
    Words in reg. 86(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 37(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  95. F47
    Reg. 7(1)(d) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  96. F48
    Reg. 63A inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 11
  97. F49
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xvii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  98. F50
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(p)(ii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  99. F51
    Words in reg. 80(2) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  100. F52
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(l) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  101. F53
    Reg. 37 renumbered as reg. 37(1) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 19(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 89); S.I. 2020/1640, reg. 2, Sch.
  102. F54
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  103. F55
    Reg. 81(1)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  104. F56
    Reg. 3(2) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  105. C13
    Reg. 7, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 9 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 5)
  106. F57
    Reg. 19(7)(a)(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(4)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  107. C14
    Reg. 8, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 10, 11 (with regs. 2, 3)
  108. F58
    Reg. 60A(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 28 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  109. F59
    Words in reg. 56 substituted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 7
  110. F60
    Words in reg. 9(1)(b)(i) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 12(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  111. C15
    Reg. 86, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 78 (with regs. 2, 3)
  112. C16
    Reg. 32, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 30 (with regs. 2, 3)
  113. F61
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(ia) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 85(a)); S.I. 2020/1640, reg. 2, Sch.
  114. F62
    Word in reg. 33 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  115. F63
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  116. F64
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(b)(ii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  117. C17
    Reg. 37, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 34 (with regs. 2, 3)
  118. F65
    Reg. 6(3) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  119. F66
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  120. C18
    Pt. 10, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 55-57 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 32, 33, 39)
  121. C19
    Reg. 12 modified in so far as these Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland (13.2.2023) by S.I. 2020/1559, reg. 12B (with regs. 2, 3) (as substituted by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6)
  122. F67
    Word in reg. 57(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  123. F68
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xiii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  124. F69
    Words in reg. 89(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 39 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  125. F70
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(m) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  126. F71
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(b)); S.I. 2020/1640, reg. 2, Sch.
  127. F72
    Words in reg. 56(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(3)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 90); S.I. 2020/1640, reg. 2, Sch.
  128. F73
    Word in reg. 3 inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  129. F74
    Word in reg. 6(1)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  130. F75
    Word in reg. 57(6) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  131. F76
    Words in reg. 7(1)(g)(i) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  132. F77
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  133. F78
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xviii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  134. F79
    Reg. 9(3) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 12(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  135. F80
    Word in reg. 61 heading inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(k) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  136. F81
    Words in reg. 81(2) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  137. F82
    Word in reg. 61(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(l) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  138. F83
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(j) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  139. F84
    Word in reg. 58(3) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  140. F85
    Word in reg. 59(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  141. F86
    Reg. 79 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 32 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  142. F87
    Reg. 3(3)(a) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 6(3) (with reg. 9) (as amended by S.I. 2020/1494, regs. 1, 5(4)); S.I. 2020/1640, reg. 2, Sch.
  143. C20
    Reg. 31, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 30 (with regs. 2, 3)
  144. F88
    Word in reg. 59(3) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  145. F89
    Words in reg. 7(1)(h) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  146. C21
    Reg. 5, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 7 (with regs. 2, 3)
  147. F90
    Reg. 56(1A)(2) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(4) (with reg. 44) (as amended by S.I. 2019/1216, regs. 1(2), 5(3); S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(c), 83); S.I. 2020/1640, reg. 2, Sch.
  148. F91
    Words in reg. 9(1)(b)(ii) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 5(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  149. F92
    Words in reg. 9(1)(b)(ii) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216), regs. 1(3), 4(2); S.I. 2020/1640, reg. 2, Sch.
  150. F93
    Words in reg. 19(6) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(3)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  151. C22
    Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)
  152. F94
    Pt. 7 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 21 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  153. F95
    Word in reg. 19(3)(b) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  154. F96
    Reg. 56 renumbered as reg. 56(1) (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  155. F97
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xv) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  156. F98
    Reg. 61(1A) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 29(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  157. F99
    Words in reg. 63A(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  158. F100
    Words in reg. 57(2) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 23(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  159. F101
    Words in reg. 30(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 5(b) (with reg. 43, 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  160. F102
    Reg. 57(2A) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 23(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  161. F103
    Word in reg. 6(2) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(3A) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 87(a)); S.I. 2020/1640, reg. 2, Sch.
  162. F104
    Reg. 36 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 18 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  163. F105
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(k) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  164. F106
    Word in reg. 57(5) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  165. F107
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xiv) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  166. F108
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(m) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  167. F109
    Word in Sch. 1 inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(m) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  168. F110
    Words in Sch. 1 inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 12(a)
  169. F111
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(n) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  170. F112
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  171. F113
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  172. F114
    Word in reg. 21(2)(d) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 16(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  173. F115
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(vi) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  174. C23
    Reg. 35, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 32 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 16)
  175. C24
    Pt. 4 heading, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 28 (with regs. 2, 3)
  176. F116
    Reg. 58(4)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  177. F117
    Words in reg. 8(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 11 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  178. F118
    Reg. 59A inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 26 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(e)); S.I. 2020/1640, reg. 2, Sch.
  179. F119
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(r)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  180. F120
    Reg. 35 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 18 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  181. F121
    Word in reg. 19(7)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  182. C25
    Regulations applied (31.12.2020) by The Denatured Alcohol Regulations 2005 (S.I. 2005/1524), reg. 18 (as substituted by S.I. 2019/15, regs. 1, 7(3) (with reg. 22); S.I. 2020/1640, reg. 2, Sch.)
  183. F122
    Reg. 6(2)(ab) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 9(3B) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 87(a)); S.I. 2020/1640, reg. 2, Sch.
  184. C26
    Pt. 14, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 74-77 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 36, 37)
  185. C27
    Reg. 11 modified in so far as these Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland (13.2.2023) by S.I. 2020/1559, reg. 12A (with regs. 2, 3) (as substituted by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6)
  186. F123
    Words in reg. 3(3)(b)(ii) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  187. F124
    Reg. 60(2A) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 27(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  188. C28
    Reg. 13, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 13, 14 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 7)
  189. F125
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xi) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  190. F126
    Word in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(q) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  191. F127
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(x) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  192. F128
    Reg. 7(3)(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  193. C29
    Reg. 62(1) modified (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(2)
  194. F129
    Words in reg. 30(1) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216), regs. 1(3), 4(3); S.I. 2020/1640, reg. 2, Sch.
  195. F130
    Word in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(p)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  196. F131
    Pts. 10-12 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 31 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  197. F132
    Pt. 6 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 21 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  198. F133
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(vii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  199. C30
    Reg. 36, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 33 (with regs. 2, 3)
  200. C31
    Pt. 17 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland by virtue of The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 79 (with regs. 2, 3)
  201. C32
    Reg. 17, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 18 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 9 and (1.10.2024) by S.I. 2024/941, regs. 1, 4)
  202. F134
    Pt. 14A inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2)
  203. F135
    Words in reg. 63A(2)(a) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  204. C33
    Pt. 9 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by virtue of The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)
  205. C34
    Reg. 5 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 3
  206. F136
    Reg. 57(9) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 23(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  207. F137
    Word in reg. 60(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  208. F138
    Words in reg. 62(3)(c) substituted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(1)(b)
  209. F139
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(b)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  210. F140
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(ii) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  211. F141
    Words in reg. 81(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  212. F142
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  213. F143
    Word in reg. 7(2)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Excise Goods (Aircraft and Ship's Stores) Regulations 2015 (S.I. 2015/368), regs. 1(1), 22
  214. F144
    Word in reg. 58(4) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(4)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  215. F145
    Reg. 19(6)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(3)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  216. C35
    Sch. 1, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 80 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 38; and (1.10.2024) by S.I. 2024/941, regs. 1, 15)
  217. F146
    Regs. 13-17 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 14 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  218. F147
    Words in reg. 63A(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(2)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  219. F148
    Words in reg. 9(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 12(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  220. F149
    Word in reg. 60(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  221. F150
    Word in reg. 60 heading inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(g) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  222. F151
    Words in reg. 3(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(ma) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 85(c)); S.I. 2020/1640, reg. 2, Sch.
  223. F152
    Reg. 60A inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 9
  224. F153
    Words in reg. 39(1)(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 20 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  225. F154
    Reg. 58(2A)-(2D) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.
  226. F155
    Word in reg. 37(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  227. F156
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(xvi) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  228. C36
    Reg. 6, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 8 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 4)
  229. F157
    Word in reg. 58(1) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4A(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 83); S.I. 2020/1640, reg. 2, Sch.
  230. F158
    Words in reg. 86(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 37(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  231. F159
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(v) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  232. F160
    Reg. 80 heading substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 33(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  233. F161
    Words in reg. 58(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(4)(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  234. F162
    Word in reg. 86(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  235. C37
    Reg. 15, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 16 (with regs. 2, 3)
  236. F163
    Word in reg. 30(2) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 4(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  237. F164
    Words in reg. 89(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 39 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  238. F165
    Word in reg. 81(6) inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(6)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  239. F166
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(e) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  240. F167
    Words in reg. 61(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 29(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  241. F168
    Words in reg. 81(6) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(6)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  242. F169
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(f) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  243. F170
    Reg. 81(7) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(7) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  244. F171
    Reg. 62(2)-(2E) substituted for reg. 62(2) (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(1)(a)
  245. F172
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  246. F173
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(i) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  247. F174
    Words in reg. 62(4) substituted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 10(1)(c)
  248. F175
    Words in reg. 81(6)(i) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 34(6)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  249. F176
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(j) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  250. F177
    Pt. 3 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 17 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  251. F178
    Words in reg. 3(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(o) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  252. F179
    Words in reg. 63A(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 30(4)(a) (with reg. 44) (as amended by S.I. 2019/1216, regs. 1(2), 5(4); S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  253. F180
    Words in reg. 3(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 7(2)(a)(iv) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  254. F181
    Words in reg. 58(5) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(5) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(d)); S.I. 2020/1640, reg. 2, Sch.
  255. F182
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(o) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  256. F183
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(k) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  257. C38
    Reg. 81, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 72 (with regs. 2, 3) (as amended (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 14)
  258. F184
    Reg. 37(2)-(4) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 19(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 89); S.I. 2020/1640, reg. 2, Sch.
  259. F185
    Regs. 2A, 2B inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 6 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 84); S.I. 2020/1640, reg. 2, Sch.
  260. F186
    Reg. 7(1)(f) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  261. F187
    Words in Sch. 1 inserted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 12(b)
  262. C39
    Reg. 14, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 15 (with regs. 2, 3)
  263. F188
    Words in reg. 58(4)(c) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 24(4)(c) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  264. F189
    Words in Sch. 1 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 40(h) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  265. F190
    Pt. 14 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 36 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  266. F191
    Reg. 86(b) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 37(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  267. F192
    Reg. 21(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 16(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  268. F193
    Reg. 7(1)(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  269. F194
    Full stop in reg. 19(7) substituted for semicolon (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 15(4)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  270. C40
    Reg. 19, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 19 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 10)
  271. F195
    Reg. 21(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 16(4) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
  272. C41
    Reg. 6 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 4 (as amended by S.I. 2019/474, regs. 1, 4(4))
  273. C42
    Pt. 11, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 58-63 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 32, 33, 39)
  274. C43
    Reg. 21, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 20 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 11)
  275. C44
    Pt. 7, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 50-52 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 31)
  276. C45
    Pt. 6, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 36-49 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 19-30 and (1.10.2024) by S.I. 2024/941, regs. 1, 5-10)
  277. C46
    Pt. 12, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 64-69 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 34 and (1.10.2024) by S.I. 2024/941, regs. 1, 12)
  278. C47
    Reg. 37 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, 2A, Sch. para. 4B (as amended by S.I. 2019/474, regs. 1, 4(4))
  279. C48
    Reg. 3, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 5, 6 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-3 and (1.10.2024) by S.I. 2024/941, regs. 1, 3)
  280. C49
    Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)
  281. C50
    Reg. 3 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, 2A, Sch. paras. 1, 2 (as amended by S.I. 2019/474, regs. 1, 4(2)(3))
  282. C51
    Regulations modified (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 10-15 (as amended by S.I. 2019/1215, regs. 1(2), 16; S.I. 2021/1444, regs. 1(3), 4); S.I. 2020/1640, reg. 2, Sch.
  283. C52
    Pt. 3, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 21-27 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 13)
  284. F196
    Reg. 56A inserted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 91); S.I. 2020/1640, reg. 2, Sch.
  285. F197
    Words in Sch. 1 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(8)
  286. F198
    Words in reg. 19(4)(a) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(2)
  287. F199
    Words in reg. 38(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(3) (with Sch. para. 11(9))
  288. F200
    Words in reg. 62 heading substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)
  289. F201
    Words in reg. 62(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)
  290. F202
    Words in reg. 62(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(i)
  291. F203
    Words in reg. 62(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(ii)
  292. F204
    Reg. 62(3)(e) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(d)(iii)
  293. F205
    Words in reg. 62(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(4)(a)
  294. F206
    Words in reg. 63A heading substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)
  295. F207
    Words in reg. 63A(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(5)
  296. F208
    Words in reg. 81(6)(ii) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 11(6) (with Sch. para. 11(9))
  297. F209
    Reg. 63B inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(6)
  298. C53
    Regulations applied (with modifications) (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, Pt. 4 (as amended (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 6)
  299. F210
    Words in reg. 3(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(2)(a)
  300. F211
    Words in reg. 3(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(2)(b)
  301. F212
    Reg. 57(7)(8) substituted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(3)
  302. F213
    Words in reg. 63A(1) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(a)
  303. F214
    Word in reg. 63A(2) omitted (23.12.2024) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(i)
  304. F215
    Second reg. 63A(2)(b) renumbered as reg. 63A(2)(c) (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(ii)
  305. F216
    Reg. 63A(2)(d) and word inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(b)(iii)
  306. F217
    Reg. 63A(2A)-(2C) inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(c)
  307. F218
    Words in reg. 63A(3) omitted (23.12.2024) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(5)(d)
  308. F219
    Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(a) (with Sch. 2 para. 9(4))
  309. F220
    Words in reg. 3(1) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(b)(i) (with Sch. 2 para. 9(4))
  310. F221
    Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(b)(ii) (with Sch. 2 para. 9(4))
  311. F222
    Words in reg. 3(1) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(c) (with Sch. 2 para. 9(4))
  312. F223
    Words in reg. 3(1) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(d)(i) (with Sch. 2 para. 9(4))
  313. F224
    Words in reg. 3(1) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(2)(d)(ii) (with Sch. 2 para. 9(4))
  314. F225
    Words in reg. 62(2) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(a) (with Sch. 2 para. 9(4))
  315. F226
    Word in reg. 62(3)(c) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(f)(i) (with Sch. 2 para. 9(4))
  316. F227
    Words in reg. 62(3)(c) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(f)(ii) (with Sch. 2 para. 9(4))
  317. F228
    Word in reg. 62(4) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(h) (with Sch. 2 para. 9(4))
  318. F229
    Reg. 62(5) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(i) (with Sch. 2 para. 9(4))
  319. F230
    Words in reg. 62(3)(e) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(g) (with Sch. 2 para. 9(4))
  320. F231
    Reg. 62(2B) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(c) (with Sch. 2 para. 9(4))
  321. F232
    Reg. 62(2C)-(2E) omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(d) (with Sch. 2 para. 9(4))
  322. F233
    Reg. 62(2A) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(b) (with Sch. 2 para. 9(4))
  323. F234
    Word in reg. 62(3)(b) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 9(3)(e) (with Sch. 2 para. 9(4))
  324. F235
    Words in reg. 85A omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(7)
  325. F236
    Reg. 85B(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(8)(a)
  326. F237
    Words in reg. 85B(4) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(8)(b)
  327. F238
    Reg. 85D omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(9)
  328. F239
    Words in reg. 85E(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(a)
  329. F240
    Reg. 85E(4)(5) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(b)
  330. F241
    Words in reg. 85F(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(a)
  331. F242
    Words in reg. 85F(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(b)
  332. F243
    Sch. 2 para. 20 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(b)(4) (with s. 64(5)(6))
  333. F244
    Sch. 2 para. 21 revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(3)(b)(4) (with s. 64(5)(6))