# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 S.I. 2019/15 · made 14 January 2019 · revised to 1 May 2025 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). PDFs: Printed copy https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/pdf/uksi_20190015_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/pdf/uksiem_20190015_en.pdf ## Introductory text 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 make the following Regulations in exercise of the powers conferred by— (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 ; (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 ; (c)section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 ; (d)section 5(2) and (3) of the Finance Act 1995 ; and (e)section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 . 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. ## Part 1: Introductory provision ## 1 Citation and commencement 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. ## Part 2: Amendments to miscellaneous regulations relating to excise duties ## 2 Amendment of the Excise Warehousing (Etc.) Regulations 1988 (1) The Excise Warehousing (Etc.) Regulations 1988 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 under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 ;”. ## 3 Amendment of the Spirits Regulations 1991 (1) The Spirits Regulations 1991 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 IP completion day.”. ## 4 Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 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 ;”. ## 5 Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 are amended as follows. (2) Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper). ## 6 Amendment of the Excise Warehousing (Energy Products) Regulations 2004 (1) The Excise Warehousing (Energy Products) Regulations 2004 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). ## 7 Amendment of the Denatured Alcohol Regulations 2005 (1) The Denatured Alcohol Regulations 2005 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 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”. ## 8 Amendment of the Duty Stamps Regulations 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: Transitional and saving provisions ## 19 Interpretation 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. ## 20 The Excise Warehousing (Etc.) Regulations 1988 (1) The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on IP 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. ## 21 The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (1) Regulation 11(2)(aa) of the Principal Regulations continues to apply to goods that are in the course of a movement on IP 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. ## 22 The Denatured Alcohol Regulations 2005 (1) The amendments made by regulation 7 have no effect in relation to— (a) denatured alcohol made before IP completion day; (b) denatured alcohol that has been incorporated before IP 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 IP 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. ## 23 The Duty Stamps Regulations 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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. --- Source: https://www.legislation.gov.uk/uksi/2019/15 (the official version) Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.