Regulation 62 Simplified procedure for certain movements of alcoholic productsF19

a producer is approved under section 82 of the F(No. 2)A 2023;

a person (other than the producer of the products) who is treated under sections 43A to 43D of the Value Added Tax Act 1994 as a member of the same group as the producer—

in a case where a guarantee was required in accordance with regulation 39, the F8alcoholic product must be accompanied by a document prescribed by warehousing regulations as required to accompany goods that are permitted to be removed from a warehouse without payment of duty;

in a case where no guarantee was required, the alcoholic product must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor's name and address, the date of dispatch, the name and address of the consignee, the address of the place to which F9the product is consigned, a description of the product including its quantity F10, strength, packet size and a statement indicating that the product is being moved without payment of duty;

except in the case of movements F11to which paragraph F12(2A)(b) applies, property in the alcoholic product must remain with its producer F13... during the course of the movement;

the consignee who receives the alcoholic product must, no later than five business days after its receipt—

if the amount of alcohol produced in the production premises where the alcoholic product was produced is relevant for the purposes of determining the duty charged on the alcoholic product, the alcoholic product must be accompanied by F15documentation showing the amount of alcohol produced by the producer in the previous year, or the reduced rate at which duty is chargeable on the product.

who keeps spirits for the purpose of maturation; or

keeps or uses spirits for the purpose of blending (other than domestic blending for domestic consumption),