Regulation 15 The duty point

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 15(1B)(a) words substituted by Excise Duty Points (Etc.)(New Member States) 2004 reg. 9
reg. 15 revoked by Excise Goods (Holding, Movement and Duty Point) 2010 reg. 91 Sch. 3 Table
reg. 15 modified by SI 2000/426 Sch. 1 para. 2 (as substituted) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) 2002 art. 9
reg. 15(1) words inserted by Excise Goods, Beer and Tobacco Products 2002 reg. 3(3)(a)
reg. 15(1A)(1B) inserted by Excise Goods, Beer and Tobacco Products 2002 reg. 3(3)(b)

(1)

Save where any duty suspension arrangements apply to the beer, the duty point (the time when the duty is payable by a person) shall be the time when the beer is charged with the duty by section 36(1) of the Act, that is to say, the time when it is imported into the United Kingdom or, as the case may be, produced in the United Kingdom.

(2)

If any duty suspension arrangements apply to the beer, the duty point shall be the earlier of—

(a)

the time when the duty ceases to be suspended in accordance with those arrangements;

(b)

the time when there is any contravention of any requirement relating to those arrangements; and

(c)

the time when the duty ceases to be suspended by virtue of paragraph (3) below.

(3)

The duty ceases to be suspended when—

(a)

the premises on which the beer is held cease to be registered premises under Part IV of these Regulations;

(b)

the person holding the beer ceases to be registered under Part IV of these Regulations;

(c)

the beer is consumed; or

(d)

the beer leaves any registered premises unless—

(i)

the beer is consigned to other registered premises or an excise warehouse in accordance with requirements prescribed in Part V of these Regulations and Part IV of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992; or

(ii)

the beer is delivered for export, shipment as stores or removal to the Isle of Man.

(4)

In this regulation “contravention” includes a failure to comply.