Regulation 87 Obligations of owners and transportersC1

United Kingdom

(1)

Every owner and every transporter of excise goods to which these Regulations apply must ensure that the F1EMCS requirements are complied with at all times.

(2)

Every transporter of excise goods to which these Regulations apply must, while the goods remain in that transporter's custody or under that transporter's control, produce or cause to be produced to an officer any documents that are required by these Regulations to accompany the goods when required to do so.

(3)

This regulation also applies to —

(a)

any person who undertakes the carriage of excise goods who is not the transporter; and

(b)

the driver of any vehicle in which the goods are being carried,

as it applies to the transporter.

Annotations

Textual amendments

F1: Words in reg. 87 substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 38 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.

Modifications

C1: Regulations, as they 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), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)