# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 62: Simplified procedure for certain movements of alcoholic products

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

(1) This regulation applies to a movement of alcoholic products under duty suspension arrangements which starts in the United Kingdom after 31st December 2010.
(2) Subject to the conditions specified in paragraph (3), alcoholic products to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) and (2B) to any other such premises without being under the cover of an electronic administrative document.
(2A) Premises in respect of which—
(a) a producer is approved under section 82 of the F(No. 2)A 2023;
(b) 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—
(i) is approved as described in sub-paragraph (a) or paragraph (2B), or
(ii) is the authorised warehousekeeper.
(2B) An excise warehouse approved for the keeping and securing of alcoholic products.
(2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The specified conditions are—
(a) in a case where a guarantee was required in accordance with regulation 39, the alcoholic 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;
(b) 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 the product is consigned, a description of the product including its quantity , strength, packet size and a statement indicating that the product is being moved without payment of duty;
(c) except in the case of movements to which paragraph (2A)(b) applies, property in the alcoholic product must remain with its producer ... during the course of the movement;
(d) the consignee who receives the alcoholic product must, no later than five business days after its receipt—
(i) issue a certificate of receipt containing such particulars as may be specified by the Commissioners in a notice published by them and keep a record of the issue of the certificate; and
(ii) send the certificate of receipt to the consignor of the product; and
(e) 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 documentation 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.
(4) For the purposes of paragraph (3)(c) any person—
(i) who keeps spirits for the purpose of maturation; or
(ii) keeps or uses spirits for the purpose of blending (other than domestic blending for domestic consumption),
shall be treated as the producer.
(5) In this regulation—
“alcohol” has the meaning given by section 45(5) (alcoholic strength) of the F(No. 2)A 2023;
“previous year” has the meaning given by section 54(4)(b) (small producer relief: discounted rates) of the F(No. 2)A 2023;
“producer” has the meaning given by section 69(7)(a) (“producer”, “production premises”, “group premises”, etc) of the F(No. 2)A 2023;
“spirits” has the meaning given by paragraph 1 of Schedule 6 to the F(No. 2)A 2023.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/62 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.