Regulation 7 Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010I1

United Kingdom

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010^f1 apply with the modifications set out in this Part to excise goods—

(a)

in respect of which a declaration for the free-circulation procedure or an authorised use procedure has been made^f2 (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018^f3);

(b)

in respect of which the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is being treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018 (notification of importation)^f4;

F1(c)

that were in Northern Ireland immediately before they were removed to Great Britain.

Annotations

Textual amendments

F1: Reg. 7(c) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 4(2) (with reg. 1(3))

Commencement

I1: Reg. 7 in force at 1.4.2022, see reg. 1

Footnotes

f1: S.I. 2010/593; relevant amending instruments are S.I. 2011/2225, 2019/13 and 2019/474.
f2: See section 3(3)(a) of, and paragraph 13 of Schedule 2 to, the TCTA and S.I. 2018/1249 for the meanings of a declaration for the free-circulation procedure or an authorised use procedure.
f3: S.I. 2018/1248; relevant amending instruments are S.I. 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/1234 and 2021/1347.
f4: Regulation 4(3B) was inserted by S.I. 2019/326 and amended by S.I. 2019/1346 and 2020/1234.