OpenLegislation

Regulation 56 Application of Part 8C1C2

United Kingdom

F1(1)

F2Subject to F3regulation 56A(1), this Part applies to the movement of excise goods, other than energy products, under duty suspension arrangements where—

(a)

the movement starts in the United Kingdom F4...;

(b)

the movement ends in the United Kingdom;

(c)

the goods do not at any time leave the United Kingdom during the course of the movement; and

(d)

a simplified procedure under Part 9 of these Regulations does not apply.

F5(1A)

This Part also applies to the movement of the energy products mentioned in Article 20(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity from a place of importation to—

(a)

a tax warehouse; or

(b)

a place from where they will leave the territory of the United Kingdom,

where the energy products do not at any time leave the United Kingdom during the course of the movement.

(2)
(a)

The Commissioners must publish a notice specifying the requirements for the electronic messages to be sent using the UK computerised system, namely—

(i)

the electronic administrative document;

(ii)

the cancellation message referred to in regulation 58(2);

(iii)

the change of destination message;

(iv)

the notification of change of destination message referred to in regulation 58(9); and

(v)

the report of receipt and report of export; and

(b)

for each message, the notice must specify the data elements required structured in data groups and, where applicable, data subgroups.

Annotations

Textual amendments

F1

Reg. 56 renumbered as reg. 56(1) (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(2) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

F2

Words in reg. 56 substituted (1.10.2011) by The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 (S.I. 2011/2225), regs. 1, 7

F3

Words in reg. 56(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(3)(a) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 90); S.I. 2020/1640, reg. 2, Sch.

F4

Words in reg. 56(1)(a) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(3)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

F5

Reg. 56(1A)(2) inserted by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 22(4) (with reg. 44) (as amended by S.I. 2019/1216, regs. 1(2), 5(3); S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 82(c), 83); S.I. 2020/1640, reg. 2, Sch.

Modifications

C1

Pt. 8 modified (N.I.) (31.12.2020) in so far as these regulations are continued, as they had effect immediately before IP completion day, in respect of the holding, movement and taxation of excise goods in Northern Ireland, by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 54 (with regs. 2, 3)

C2

Reg. 56 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, 2A, Sch. para. 4C (as substituted by S.I. 2019/474, regs. 1, 4(4))