# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 59: Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom

Extent: E+W+S+N.I.

(1) Subject to regulation 61, on receipt of the excise goods the consignee must, using the UK computerised system, send to the Commissioners without delay, and in any event no later than five business days after receipt of the goods (or within such other period as the Commissioners may allow), a report of receipt that complies with the requirements for that message specified in the notice published by the Commissioners in accordance with regulation 56(2).
(2) The Commissioners must carry out an electronic verification of the data in the report of receipt.
(3) Where the data in the report of receipt are invalid, the Commissioners must, using the UK computerised system, inform the consignee of that fact without delay.
(4) Where the data in the report of receipt are valid, the Commissioners must, using the UK computerised system —
(a) register the report;
(b) notify the consignee that it has been registered; and
(c) send it to the consignor.
(5) A report of receipt shall constitute proof that the movement of the excise goods referred to in the report has ended.
(6) Without prejudice to paragraph (5), an endorsement by the Commissioners that the goods have reached their stated destination shall constitute proof that the movement of those goods has ended.
(7) In paragraph (6) “stated destination” means the destination stated in the electronic administrative document or, as the case may be, fallback accompanying document.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/59 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.