# The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013

S.I. 2013/3210 · made 19 December 2013

These Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC by European legislation.

Made under: Customs and Excise Management Act 1979 (Section 93, Section 100G, Section 100H); Finance (No. 2) Act 1992 (Section 1); European Communities Act 1972 (repealed) (Section 2)

PDFs: Printed copy https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013/pdf/uksi_20133210_en.pdf; Revised UK Explanatory Memorandum https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013/pdf/uksiem_20133210_en_001.pdf; UK Explanatory Memorandum https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013/pdf/uksiem_20133210_en.pdf

## Introductory text

Excise
Made 19th December 2013
Laid before Parliament 20th December 2013
Coming into force 1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (5) and (5A), 100G and 100H of the Customs and Excise Management Act 1979, section 1 of the Finance (No. 2) Act 1992 and section 2(2) of the European Communities Act 1972 having been designated for the purposes of that section in relation to excise matters of the EU and payment of excise duty.

## 1 Citation and commencement

These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013 and come into force on 1st January 2014.

## 2 Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows.

## 3 Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

In regulation 3(1) (interpretation) in the definition of “Member State” and “territory of a Member State” for “the Channel Islands, the overseas departments of the French Republic” substitute “Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin in the French Republic, the Channel Islands”.

## Signature

Simon Bowles
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th December 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC by European legislation.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

---
Source: https://www.legislation.gov.uk/uksi/2013/3210 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.