Regulation 63B Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehousesF1

(1)

Alcoholic products or tobacco products (“the products”) may be moved without being under the cover of an electronic administrative document subject to the following conditions—

(a)

the products are moved under duty suspension arrangements from a customs warehouse to a tax warehouse approved in relation to excise goods of that class or description,

(b)

the person approved to operate the customs warehouse and the person who is the authorised warehousekeeper are—

(i)

the same person, or

(ii)

persons who are treated under sections 43A to 43D of the Value Added Tax Act 1994 as members of the same group, and

(c)

public access to the areas over which the products are moved from the customs warehouse to the tax warehouse can be restricted.

(2)

In this regulation, references to a “customs warehouse” include a customs warehouse within the meaning given by Article 240 of the UCC.

Annotations

Textual amendments

F1: Reg. 63B inserted (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 4(6)

Notes on Part 9

Modifications

C1: Pt. 9 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 virtue of 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)