OpenLegislation

Regulation 5 Excise duty point for breaches of the internal Community transit procedureF1I1C1

United Kingdom

(1)

In this Regulation:

(a)

“action” means any act or omission, in relation to the goods described in paragraph (2)(a) below and to the performance and discharge of the obligation to present those goods to the office of destination designated for the particular internal Community transit procedure movement of the goods, which is inconsistent with the performance and discharge of that obligation; and

(b)

“relevant time” means

(i)

the time when the office of departure in the United Kingdom accepted the declaration for the internal Community transit procedure; or

(ii)

as the case may be, the time when a transit advice note was given to an office of transit in the United Kingdom.

(2)

Paragraph (3) below applies if:

(a)

excise goods are subject to the internal Community transit procedure; and

(b)

an action occurs in the United Kingdom provided that:

(i)

the evidence appertaining to the action establishes that the place of the action is in the United Kingdom; or

(ii)

where that evidence does not establish the place of the action, the provisions of article 378(1) of the Implementing Regulation are used, for the purposes of this regulation, to determine the place of the action as if the reference in that article to “offence or irregularity” is a reference to “action”, and the action is deemed by virtue of using the article in that way to have been committed or to have occurred in the United Kingdom.

(3)

The excise duty point shall be

(a)

the time when the action occurs in the United Kingdom where the evidence, described in paragraph 2(b)(i) above, establishes the place of the action as being in the United Kingdom; or

(b)

the relevant time where the provisions of article 378(1) are used in the circumstances specified by and required by paragraph 2(b)(ii) above.

Annotations

Textual amendments

F1

Regulations revoked (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 2 (as amended by S.I. 2020/1494, regs. 1, 5(2)); S.I. 2020/1640, reg. 2, Sch.

Modifications

C1

Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(d)

Commencement

I1

Reg. 5 in force at 25.2.1998, see reg. 1