Regulation 11 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

After regulation 63 (simplified procedure for certain movements of tobacco products) insert—

“Simplified procedure for direct exports of alcoholic liquors and tobacco products

63A.

(1)

Subject to the conditions specified in paragraph (2), alcoholic liquors and tobacco products may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place in the United Kingdom from where they will leave the territory of the EU without being under the cover of an electronic administrative document.

(2)

The specified conditions are—

(a)

the occupier of the premises must have been granted authorisation to use the local clearance procedure;

(b)

that authorisation must require that a full customs declaration is made; and

(b)

in a case where a guarantee was required in accordance with regulation 39, the person providing the guarantee must be shown on that declaration.

(3)

In this regulation—

• “alcoholic liquors” has the meaning given in regulation 62(5);

• “authorisation to use the local clearance procedure” means the authorisation referred to in article 283 of Commission Regulation 2454/93^f1; and

• “full customs declaration” means a declaration that contains all the particulars set out in Annex 37 of that Regulation.”.