# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 81: Failure of excise goods to arrive at their destination


(1) This regulation applies where—
(a) there is a movement of excise goods under a duty suspension arrangement;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) the movement is not discharged by the arrival of the goods at their stated destination; and
(d) no irregularity is detected in the course of the movement.
(2) Where this regulation applies an irregularity shall be deemed to have occurred, and the goods accordingly released for consumption, ... at the time when the movement started.
(3) Paragraph (2) does not apply if, within four months of the start of the movement, the person (“P”)—
(a) who guaranteed payment of the duty in accordance with regulation 39; or
(b) where no guarantee was required, the consignor of the goods,
satisfies the Commissioners that—
(a) the goods have arrived at their stated destination ....
(4) If, at the time P is informed by the Commissioners that the excise goods have not arrived at their stated destination, P does not know, or could not reasonably have known, that the goods have not so arrived, P may, no later than one month after that time, provide evidence to satisfy the Commissioners that—
(a) the goods have arrived at their stated destination ....
(5) Where the Commissioners are satisfied with any evidence provided in accordance with paragraph (4), paragraph (2) does not apply.
(6) In this regulation “stated destination” means the destination stated in—
(i) the electronic administrative document or, as the case may be, fallback accompanying document;
(ii) the document that is required by regulation 62 (simplified procedures for certain movements of alcoholic products) to accompany the goods (in the case of a movement that takes place in accordance with that regulation); or
(iii) the document that is required by regulation 63 (simplified procedures for certain movements of tobacco products) to accompany the goods (in the case of a movement that takes place in accordance with that regulation) ....
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/81 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.