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The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

S.I. 2019/15 · Made 14 January 2019 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 May 2025.

Exiting The European Union

Excise

Made at 9.20 a.m. on 14th January 2019

Laid before Parliament at 9.40 a.m. on 15th January 2019

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty's Revenue and Customs M1 make the following Regulations in exercise of the powers conferred by—

  1. (a)

    section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 1979 M2;

  2. (b)

    section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 M3;

  3. (c)

    section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 M4;

  4. (d)

    section 5(2) and (3) of the Finance Act 1995 M5; and

  5. (e)

    section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 M6.

The Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint, and to make the transitional and savings provisions contained in Part 3 of these Regulations.

Annotations to the whole text

Marginal citations

M1

Section 1(1) of the Customs and Excise Management Act 1979 (c. 2), as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. Under section 4(3) of the Alcoholic Liquor Duties Act 1979 (c. 4) and section 27(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5), “the Commissioners” has the same meaning in those Acts as it has in section 1(1) of the Customs and Excise Management Act 1979. Section 5(8) of the Finance Act 1995 (c. 4) provides that section 5 of that Act shall be construed as one with the Alcoholic Liquor Duties Act 1979.

M2

1979 c. 2. Section 93(1) was substituted by paragraph 2(1) of Schedule 2 to, the Finance (No. 2) Act 1992 (c. 48). Section 93(2)(a) was relevantly amended by paragraph 2(a) of Schedule 8, Part 1, to the Finance Act 1981 (c. 35), section 93(2)(da) and (fa) were inserted by paragraph 2(2) of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48), and section 93(2)(ee) was inserted by paragraph 3 of Schedule 3 to the Finance Act 1986 (c. 41). Section 100G was inserted by Schedule 4 to the Finance Act 1991 (c. 31).

M3

1979 c. 4. Section 13(1A) was substituted by paragraph 12 of Schedule 8, Part 2, to the Finance Act 1981. Section 77 was amended by paragraph 23 of Part 2 of Schedule 8 to the Finance Act 1981, paragraphs 5 and 6 of Schedule 2, and Part 1 of Schedule 29, to the Finance Act 1995. There are other amendments to sections 2, 13 and 77of the Act, but none is relevant. Paragraphs 1 and 5 of Schedule 2A were relevantly amended by S.I. 2006/144, 2015/664.

M4

1979 c. 5. Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26), and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34). There are other amendments to section 20AA, but none is relevant. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Section 23C extends the Commissioners' powers to make regulations under section 93 of the Customs and Excise Management Act 1979 concerning the substances listed in section 23C(4). Relevant amendments were made to section 23C by the Finance Act 2016 (c. 24), Schedule 17, Part 1, paragraph 8.

M5

1995 c. 4. Section 5 was amended by S.I. 2009/56, but not relevantly.

M6

2018 c. 22. By virtue of sections 52(1) and (5) of that Act, the powers of the Commissioners for Her Majesty's Revenue and Customs to make relevant subordinate legislation cited above include power to make supplementary, incidental, transitional, transitory, saving or consequential provision.

Contents

  1. Part 1: Introductory provision
  2. 1Citation and commencement
  3. Part 2: Amendments to miscellaneous regulations relating to excise duties
  4. 2Amendment of the Excise Warehousing (Etc.) Regulations 1988
  5. 3Amendment of the Spirits Regulations 1991
  6. 4Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
  7. 5Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999
  8. 6Amendment of the Excise Warehousing (Energy Products) Regulations 2004
  9. 7Amendment of the Denatured Alcohol Regulations 2005
  10. 8Amendment of the Duty Stamps Regulations 2006 Repealed
  11. 9Regulation 9 Repealed
  12. 10Regulation 10 Repealed
  13. 11Regulation 11 Repealed
  14. 12Regulation 12 Repealed
  15. 13Regulation 13 Repealed
  16. 14Regulation 14 Repealed
  17. 15Regulation 15 Repealed
  18. 16Regulation 16 Repealed
  19. 17Regulation 17 Repealed
  20. 18Regulation 18 Repealed
  21. Part 3: Transitional and saving provisions
  22. 19Interpretation
  23. 20The Excise Warehousing (Etc.) Regulations 1988
  24. 21The Warehousekeepers and Owners of Warehoused Goods Regulations 1999
  25. 22The Denatured Alcohol Regulations 2005
  26. 23The Duty Stamps Regulations 2006 Repealed
  27. Signature
  28. Explanatory note

1Citation and commencementI1I2

These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

2Amendment of the Excise Warehousing (Etc.) Regulations 1988I1I2

(1)

The Excise Warehousing (Etc.) Regulations 1988 M1 are amended as follows.

(2)

In regulation 17 (removal from warehouse— documentary exceptions)—

(a)

omit paragraphs (7)(e) and (ea);

(b)

in paragraph (12), for the definition of “single administrative document”, substitute—

“single administrative document” means the single administrative document provided for in a public notice made by the Commissioners M2 under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 M3;”.

3Amendment of the Spirits Regulations 1991I1I2

(1)

The Spirits Regulations 1991 M1 are amended as follows.

(2)

In regulation 18 (ascertainment of strength of spirits), for paragraph 1(c), substitute—

“(c)

by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to F1IP completion day.”.

4Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996I1I2

(1)

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 M1 are amended as follows.

(2)

In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—

“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 M2;”.

5Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999I1I2

(1)

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M1 are amended as follows.

(2)

Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper).

6Amendment of the Excise Warehousing (Energy Products) Regulations 2004I1I2

(1)

The Excise Warehousing (Energy Products) Regulations 2004 M1 are amended as follows.

(2)

In regulation 2 (interpretation), omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”.

(3)

Omit regulation 3 (European Union imports).

(4)

In regulation 5 (treatment of warehoused special energy products)—

(a)

omit paragraph (1);

(b)

in paragraph (2), omit “(other than special energy product that falls within paragraph (1) above)”;

(c)

in paragraph (3), after “to which paragraph” omit “(1) or”;

(d)

omit paragraph (4)(c).

7Amendment of the Denatured Alcohol Regulations 2005I1I2

(1)

The Denatured Alcohol Regulations 2005 M1 are amended as follows.

(2)

In regulation 4 (classes of denatured alcohol)—

(a)

for paragraph (2), substitute—

“(2)

Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.”;

(b)

for paragraph (3), substitute—

“(3)

Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.”;

(c)

omit paragraph (4);

(d)

in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;

(e)

omit paragraph (7).

(3)

For regulation 18, substitute—

“Importing and exporting denatured alcohol

18

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M2 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”.

8Amendment of the Duty Stamps Regulations 2006F1

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19InterpretationI1I2F1

In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day.

20The Excise Warehousing (Etc.) Regulations 1988I1I2

(1)

The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on F1IP completion day.

(2)

In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.

21The Warehousekeepers and Owners of Warehoused Goods Regulations 1999I1I2

(1)

Regulation 11(2)(aa) of the Principal Regulations continues to apply to goods that are in the course of a movement on F1IP completion day.

(2)

In this regulation, “the Principal Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 as they have effect prior to the amendment made by regulation 5 of these Regulations.

22The Denatured Alcohol Regulations 2005I1I2

(1)

The amendments made by regulation 7 have no effect in relation to—

(a)

denatured alcohol made before F1IP completion day;

(b)

denatured alcohol that has been incorporated before F2IP completion day into a product that is not for human consumption; or

(c)

denatured alcohol (whether made or incorporated) that is in the course of a movement on F3IP completion day.

(2)

In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations.

23The Duty Stamps Regulations 2006F1

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Signature

Melissa Tatton

Jim Harra

Two of the Commissioners for Her Majesty's Revenue and Customs

Explanatory note

(This note is not part of the Regulations)

These Regulations make miscellaneous amendments to existing regulations relating to excise duty to address failures of retained EU law to operate effectively and other deficiencies arising on the withdrawal of the United Kingdom (the “UK”) from the European Union (the “EU”) . “Excise duty” has the same meaning in this context as it has in Parts 4 and 5 of the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809) are amended so that the list of circumstances in which the accompanying document required by regulation 17(6) is not required is updated to reflect changes to excise and customs procedures that will occur as a result of the exit of the UK from the EU.

The Spirits Regulations 1991 (S.I. 1991/2564) are amended so that the existing methodology for ascertaining the strength of spirit drinks for excise duty purposes, which is drawn from the Annex to Commission Regulation EC No 2870/2000, will continue to function on and after exit day.

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (S.I. 1996/2537) are amended by substituting a definition of “private pleasure craft” by reference to domestic legislation in place of the existing EU citation.

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278) are amended by removing regulation 11(2)(aa), which permits authorized warehousekeepers to consign certain goods to EU Member states.

The Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064) are amended by removing references to terms which are no longer required in respect of movements of special energy products on exit day. Those products are fuels that are not chargeable with duty in the UK, but which are nonetheless subject to excise controls.

The Denatured Alcohol Regulations 2005 (S.I. 2005/1524) are amended to omit references to completely and partially denatured alcohol made in a member State other than the UK, and related citations. Those provisions are no longer required on and after exit day.

The Duty Stamps Regulations 2006 (S.I. 2006/202) are amended to omit or to replace a number of definitions and other provisions that will no longer be required on and after exit day or which will not function correctly, particularly those relating to categories of persons, EU legislative citations and to geographic descriptors.

These Regulations also make transitional and saving provision in respect of a number of the above regulations.

This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.