{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-7",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-7.json",
  "legislation": "uksi/2010/593",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "(1) For the purposes of regulation 6(1)(a), excise goods leave a duty suspension arrangement at the earlier of the time when—\n(a) they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless paragraph (2A) applies;\n(b) they are consumed;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) the premises on which the goods are deposited cease to be a tax warehouse;\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(g) they leave a place of importation in the United Kingdom unless paragraph (2A) applies;\n(h) there is an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur ...;\n(i) there is any contravention of, or failure to comply with, any requirement relating to the duty suspension arrangement; or\n(j) they are found to be deficient or missing from a tax warehouse.\n(2) An excise duty point does not occur at the time when excise goods leave a duty suspension arrangement—\n(a) by virtue of paragraph (1)(a) or (g), if they are lawfully delivered for export, shipment as stores or removal to the Isle of Man;\n(b) by virtue of paragraph (1)(j), if it is shown to the satisfaction of the Commissioners that the absence of, or deficiency in, the goods is due to a legitimate cause.\n(2A) This paragraph applies where—\n(a) in the case of vaping products not in retail packaging and excise goods that are not vaping products, the goods are dispatched to one of the destinations referred to in regulation 37(1)(a);\n(b) in the case of vaping products in retail packaging, the products are dispatched—\n(i) in the case of a movement falling within paragraph (1)(a), on a warehouse retail vaping journey;\n(ii) in the case of a movement falling within paragraph (1)(g), on an import retail vaping journey;\n(iii) to a place from where they will leave the territory of the United Kingdom.\n(2B) Where paragraph (2A) applies, excise goods must be moved in accordance with the conditions specified in regulation 39.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) For the purposes of paragraph (1)(i), the sale of tobacco products that are eligible for home use to a person who is not a manufacturer is a contravention of a requirement of duty suspension arrangements.\n(6) In this regulation—\n“import retail vaping journey” means a movement from a place of importation in the United Kingdom to a tax warehouse approved in relation to vaping products;\n“manufacturer” has the meaning given by regulation 3(1) of the Tobacco Products Regulations 2001;\n“produced”, in the context of vaping products, has the meaning given by section 117 of FA 2026 (production of vaping products);\n“retail packaging” has the meaning given by section 140 of FA 2026;\n“warehouse retail vaping journey” means a movement from premises on which they were produced to a tax warehouse approved in relation to vaping products.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 7(1)(a) substituted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 7(1)(c) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 7(1)(d) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 7(1)(f) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(b) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 7(1)(g) substituted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 7(1)(h) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(2)(d) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 7(2)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Excise Goods (Aircraft and Ship's Stores) Regulations 2015 (S.I. 2015/368), regs. 1(1), 22"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 7(2A)(2B) inserted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(4)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 7(3)(4) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 10(3) (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 7(6) substituted (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 44(5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 7, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 9 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/593/regulation/7",
    "retrieved_at": "2026-10-29T02:49:56.953206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}