Regulation 7 Interpretation of other Regulations relating to excise goodsI1

United Kingdom

(1)

In the Regulations listed below, references to

(a)

Council Directive 92/12/EEC^f1;

(b)

Commission Regulation (EEC) No 2719/92^f2; and

(c)

Commission Regulation (EEC) No 2454/93^f3

shall be treated as references to those instruments as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded^f4.

F1(1A)

In the Regulations listed in sub-paragraphs (c) to (g) of paragraph (2) below, references to Council Directive 92/12/EEC shall be treated as references to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded.

(2)

The Regulations referred to in paragraph 1 above are —

(a)

the Excise Warehousing (Etc.) Regulations 1988^f5;

(b)

the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992^f6;

(c)

the Excise Goods (Drawback) Regulations 1995^f7;

F2(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

the Excise Goods (Export Shops) Regulations 2000^f8;

(f)

the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001^f9; and

(g)

the Excise Goods (Accompanying Documents) Regulations 2002^f10.

Annotations

Textual amendments

F1: Reg. 7(1A) inserted (1.1.2007) by The Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006 (S.I. 2006/3159), regs. 1, 3
F2: Reg. 7(2)(d) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 15

Commencement

I1: Reg. 7 in force at 1.5.2004, see reg. 1

Footnotes

f1: OJ No L76,23.3.1992, p1, to which there are amendments not relevant to these Regulations; Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraphs 1 and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act of Accession referred to in regulation 7(1).
f2: OJ No L 276,19.9.92, p1, as amended by Commission Regulation (EEC) No 2225/93 (OJ No L 198,7.8.1993,p5); Article 2(a)(2) of, and Annex I to, the Regulation are amended by paragraph 10 of Chapter 9 of Annex II to the Act of Accession referred to in regulation 7(1).
f3: OJ No L253,11.10.1993,p1, to which there are amendments not relevant to these Regulations; Chapter 19 of Annex II to the Act of Accession (referred to in regulation 7(1)) makes a number of minor consequential amendments to Commission Regulation (EEC) No 2454/93 as a result of the accession of the new member States.
f4: OJ No L 236,15.9.2003, p33.
f5: S.I. 1988/809, relevant amending instrument S.I. 2002/501.
f6: S.I. 1992/3135, amended by S.I. 2002/501; there are other amending instruments but none is relevant
f7: S.I. 1995/1046.
f8: S.I. 2000/645.
f9: S.I. 2001/3022.
f10: S.I. 2002/501.