Regulation 26 I1

After regulation 59 insert—

“Report of export from the territory of the United Kingdom

59A

(1)

This regulation applies where excise goods have been dispatched from a place in the United Kingdom to a place from where they will leave the territory of the United Kingdom.

(2)

Upon notification being sent by the Commissioners in accordance with regulations made under Part 1 of the TCTA 2018 confirming the excise goods have left the territory of the United Kingdom, the Commissioners must send a report of export to the consignor using the F1UK computerised system.

(3)

The report of export must comply with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).

(4)

A report of export shall constitute proof that the movement of the excise goods referred to in the report has ended.”.