Explanatory note

These Regulations make miscellaneous amendments to secondary legislation 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).

First, these Regulations omit article 1A of the Excise Duties (Personal Reliefs) (Fuels and Lubricants Imported in Vehicles) Order 1989 (S.I. 1989/1898) (“the 1989 Order”) and revoke the Travellers' Reliefs (Fuel and Lubricants) Order 1995 (S.I. 1995/1777) (“the 1995 Order”), with the effect that the same rules on reliefs from fuel duty apply to all travellers entering the UK (regulations 2 and 4).

The 1989 Order granted relief from excise duties on fuels (on conditions) for persons travelling to the UK from both EU member States and the rest of the world, implementing EU law and fulfilling international obligations. The 1995 Order, also implementing EU law, created an alternative relief applicable only to persons travelling from member States of the EU with a commercial vehicle.

Second, these Regulations make amendments to the Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046).

Finally, the Regulations make transitional and saving provision for cases where an eligible claimant intends to claim drawback on excise duty paid on export, and either gives notice of that intention or the goods are exported before exit day (Part 3).

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