# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 63B: Simplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses


(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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/63B (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-63B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.