Regulation 49A F1

After regulation 51 insert—

“Alternative proof of the end of a movement of excise goods under duty suspension arrangement

51A.

(1)

This regulation applies where—

(a)

a report of export referred to in regulation 46(4); or

(b)

a report of receipt referred to in regulation 49(2);

required in relation to a movement of excise goods has not been received by the Commissioners.

(2)

The Commissioners—

(a)

must accept an item listed in paragraphs (3) and (4)(a), as the case may be; and

(b)

may take account of, and accept, any combination of the items listed in paragraph (4)(b);

as alternative proof that the movement of excise goods has ended.

(3)

In the case of excise goods moved in accordance with regulation 35(a)(i), (ii) and (iv) and (b) and regulation 36, the item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State of destination, based on appropriate evidence, that the excise goods have reached their destination.

(4)

In the case of excise goods moved in accordance with regulation 35(a)(iii) and (v)—

(a)

the item referred to in paragraph (2)(a) is an endorsement by the competent authorities of the EU Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the EU, or certifying that the excise goods have been placed under the external transit procedure;

(b)

the items referred to in paragraph (2)(b) are—

(i)

a delivery note;

(ii)

a document signed or authenticated by the economic operator who has taken the excise goods out of the territory of the EU certifying the exit of the goods;

(iii)

a document in which the customs authority of an EU Member State or another country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country;

(iv)

records of goods supplied to ships, aircraft or offshore installations kept by economic operators;

(v)

other evidence which the Commissioners may specify in a notice published by them.

(5)

Where the Commissioners accept an item of alternative proof, the Commissioners must end the movement using the EU computerised system.

(6)

In paragraph (3) “appropriate evidence” includes a fallback accompanying document relating to the movement of excise goods.

(7)

In paragraph (4)(b)(ii) and (iv) “economic operator” has the meaning given in Article 5(5) of the Union Customs Code Regulation.”.