Regulation 11 Excise duty pointsI1

United Kingdom

(1)

Subject to paragraph (2) below, the excise duty point for excise goods that are deposited in an export shop shall be the time when those goods were, in accordance with regulation 10 of the 1988 Regulations, deemed to be warehoused in that export shop.

(2)

Paragraph (1) above shall not apply–

(a)

to excise goods that are intended for supply only to entitled passengers; or

(b)

to excise goods (other than goods specified in accordance with regulation 7(3) above) that are intended for supply to passengers by an authorized warehousekeeper to whom regulation 7(2) above applies.

(3)

Subject to paragraph (4) below, where the excise duty point prescribed by paragraph (1) above does not apply to excise goods deposited in an export shop the excise duty point for those goods shall be the time of their removal from that export shop.

(4)

For the purposes of paragraph (3) above, any removal of excise goods that–

F1(a)

takes place in the course of a supply of excise goods to an entitled passenger who—

(i)

leaves the United Kingdom with those goods, or

(ii)

returns those goods to the export shop from where the goods were supplied,

(b)

takes place in accordance with regulation 9(2) or (3) above, or

(c)

is authorized in accordance with regulation 9(4) above and is not subject to a condition that the excise duty on those goods shall be paid before removal,

shall be disregarded.

(5)

The person liable to pay the duty at the excise duty point shall be–

F2(a)

the entitled passenger to whom the goods were supplied, providing that passenger—

(i)

does not leave the United Kingdom with those goods, and

(ii)

does not return the goods to the export shop from where the goods were supplied, and

(b)

in any other case, the authorized warehousekeeper.

Annotations

Textual amendments

F1: Reg. 11(4)(a) substituted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 3(a)
F2: Reg. 11(5)(a) substituted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 3(b)

Commencement

I1: Reg. 11 in force at 1.4.2000, see reg. 1