Regulation 63A Simplified procedure for direct exports of alcoholic products and tobacco productsF1F14C1

Subject to the conditions specified in paragraph (2), F2alcoholic products and tobacco products F3(“the products”) may be removed without payment of duty from any of the premises referred to in regulation 62 or 63 (including an excise warehouse) to a place F4... from where they will leave the territory of the F5United Kingdom without being under the cover of an electronic administrative document.

The specified conditions are—

Where the products removed under paragraph (1) do not leave the territory of the United Kingdom, those products may be moved to a tax warehouse approved in relation to excise goods of that class or description.

A movement under paragraph 2A will be treated for the purpose of these Regulations as a movement under regulation 62 for alcoholic products or regulation 63 for tobacco products.

A certificate of receipt must be provided in accordance with regulation 62(3)(d) for alcoholic products or regulation 63(3)(c) for tobacco products where—

In this regulation—

• F11...

• F12“authorisation to use a simplified customs procedure” means—

  1. (a)

     where authorisation was granted before 1st May 2016, the authorisation referred to in Article 283 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;

  2. (b)

     where authorisation was granted on or after 1 May 2016, an authorisation, granted by the Commissioners, which permits goods to be made available for examination at those premises; and

• “full customs declaration” means a declaration that contains all the particulars set out in F13the Single Administrative Document provided for in a public notice made under Part 1 of the TCTA 2018.