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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

S.I. 2010/593 · Made 3 March 2010 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 October 2026.

Excise

Made 3rd March 2010

Laid before Parliament 5th March 2010

Coming into force

Regulations 7(1)(g) and 35(c) 1st January 2011

Remainder 1st April 2010

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (4), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979 M1, sections 41A(7), 49(1)(d) and (g), 56(1)(b) and (d), 62(5)(b) and (d), 77(1)(a) and (e) of, and paragraphs 3 and 4 of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 M2, sections 21(1), (2) and (2A), and 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 M3, sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 1979 M4, sections 1 and 2 of the Finance (No.2) Act 1992 M5, section 5(2) and (3) of the Finance Act 1995 M6 and section 2(2) of, and paragraph 1A of Schedule 2 to, the European Communities Act 1972 M7.

The Commissioners for Her Majesty's Revenue and Customs have been designated M8 for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU M9 and payment of excise duty; and it appears to them that it is expedient for the references in these Regulations to Commission Regulation (EEC) No. 3649/92 M10, Commission Regulation (EC) No. 31/96 M11, Commission Regulation (EC) No. 436/2009 M12 and Commission Regulation (EC) No. 684/2009 M13 to be construed as references to those Regulations as amended from time to time.C1C2C3C4C5

Annotations to the whole text

Marginal citations

M1

1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) was substituted, section 93(3) amended and section 93(2)(fa), (fb) and (fc) and (5A) inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4 and by the Finance Act 2002(c. 23), Schedule 3, Part 1, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7.

M2

1979 c. 4; section 41A was inserted by the Finance Act 1991, section 7(2) and subsection (7) has been amended by the Finance (No.2) Act 1992, Schedule 1, paragraph 10 and Schedule 18, Part 1. Section 49 was substituted by the Finance Act 1991, Schedule 2, paragraph 14. Section 77(1)(a) and (e) was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraph 5. Schedule 2A was inserted by the Finance Act 2004 (c. 12), section 4(2). Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.

M3

1979 c. 5; section 27(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979. Section 21 was amended by the Finance Act 1993 (c. 34), Schedule 23, Part 1(4), the Finance Act 1994 (c. 9), Schedule 4, paragraph 55 and the Finance Act 2004, section 6(3). Section 23C was inserted by the Finance Act 2004, section 13. Paragraph 11 of Schedule 3 was amended by the Finance Act 1985 (c. 54), Schedule 4, paragraph 4.

M4

1979 c. 7; section 7(1)(b) was amended, and section 7(1)(ba) and (1A) inserted, by the Finance Act 2000 (c. 17), section 15(5),(6) and (9). Section 9(2) was inserted by the Finance Act 2006 (c. 25), section 2(2). Section 10(3) applies the definition of “the Commissioners” (amended by the Commissioners for Revenue and Customs Act 2005) in section 1(1) of the Customs and Excise Management Act 1979.

M5

1992 c. 48; section 1(7) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Section 2 was amended by the Finance Act 1998 (c. 36), Schedule 2, paragraph 6 and the Finance Act 1999 (c. 16), section 11(1) and (2).

M6

1995 c. 4. Section 5(8) provides for the section to be construed as one with the Alcoholic Liquor Duties Act 1979 (c. 4). Section 4(2) of that Act provides for it to be construed as one Act with the Customs and Excise Management Act 1979, and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005) defines “the Commissioners”.

M7

1972 c. 68; paragraph 1A of Schedule 2 was inserted by the Legislative and Regulatory Reform Act 2006 (c. 51), section 28. Section 2(2) was amended by the Legislative and Regulatory Reform Act 2006, section 27(1)(a) and the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1.

M8

S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.

M9

Section 3(6) of the European Union (Amendment) Act 2008 provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.

M10

OJ No L 369, 18.12.1992, p 17.

M11

OJ No L 008, 11.01.1996, p 11.

M12

OJ No L 128, 27.05. 2009, p 15.

M13

OJ No L 197, 29.7.2009, p 24.

Modifications

C1

Regulations, as they had effect immediately before IP completion day, continued (with modifications, including the insertion of new Pt. A8, and otherwise as indicated at individual provision level) (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, with further modifications including the insertion of new Pts. 4A, 4B, 9A-9C and new regs. 21A, 21B, 39A, 42A, 51A and 85A in so far as the Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland, and with new savings in regs. 80A-80E (as inserted (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39); and as further amended (1.10.2024) by S.I. 2024/941, regs. 1, 3-15)

C2

Regulations applied (31.12.2020) by The Denatured Alcohol Regulations 2005 (S.I. 2005/1524), reg. 18 (as substituted by S.I. 2019/15, regs. 1, 7(3) (with reg. 22); S.I. 2020/1640, reg. 2, Sch.)

C3

Regulations modified (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 10-15 (as amended by S.I. 2019/1215, regs. 1(2), 16; S.I. 2021/1444, regs. 1(3), 4); S.I. 2020/1640, reg. 2, Sch.

C4

Regulations applied (with modifications) (1.4.2022) by The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), regs. 1, Pt. 4 (as amended (23.12.2024) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(3), 6)

C5

Regulations modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 45

Contents

  1. Part 1: PRELIMINARY
  2. 1Citation, commencement and effect
  3. 2Regulation 2
  4. 2ARegulation 2A
  5. 2BRegulation 2B
  6. 3Interpretation
  7. 4Application to energy products Repealed
  8. Part 2: EXCISE DUTY POINTS AND PAYMENT OF THE DUTY
  9. 5Goods released for consumption in the United Kingdom-excise duty point
  10. 6Regulation 6
  11. 7Regulation 7
  12. 7ARegulation 7A
  13. 8Goods released for consumption in the United Kingdom-persons liable to pay
  14. 9Regulation 9
  15. 10Regulation 10
  16. 11Regulation 11
  17. 12Regulation 12
  18. 13Goods already released for consumption in another Member State-excise duty point and persons liable to pay Repealed
  19. 14Regulation 14 Repealed
  20. 15Regulation 15 Repealed
  21. 16Regulation 16 Repealed
  22. 17Regulation 17 Repealed
  23. 18Contravention of conditions or requirements-duty point and persons liable to pay
  24. 19Regulation 19
  25. 20Time of payment of the duty
  26. 21Destruction and loss of excise goods
  27. Part 3: UK REGISTERED CONSIGNEES Repealed
  28. 22Approval and registration Repealed
  29. 23Approval and registration Repealed
  30. 24Certificates of Registration Repealed
  31. 25Conditions, restrictions and requirements Repealed
  32. 26Conditions, restrictions and requirements Repealed
  33. 27Conditions, restrictions and requirements Repealed
  34. 28Accounting and payment Repealed
  35. 29Temporary registered consignees Repealed
  36. Part 4: ... REGISTERED CONSIGNORS
  37. 30Approval and Registration
  38. 31Regulation 31
  39. 32Certificates of Registration
  40. 33Conditions and restrictions
  41. Part 5: HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
  42. 34Holding of excise goods under duty suspension arrangements
  43. 35Moving excise goods under duty suspension arrangements Repealed
  44. 36Regulation 36 Repealed
  45. 37Regulation 37
  46. 38Regulation 38
  47. 39Movement conditions
  48. Part 6: EXPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
  49. 40Application of Part 6 Repealed
  50. 41Electronic administrative document for exports of excise goods under duty suspension arrangements Repealed
  51. 42Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions Repealed
  52. 43Exemption certificates Repealed
  53. 44Export of energy products by sea-notification of consignee Repealed
  54. 45Splitting a movement of energy products Repealed
  55. 46Report of export from territory of the EU Repealed
  56. 47Regulation 47 Repealed
  57. 48Report of export from territory of the EU when computerised system unavailable Repealed
  58. 49Report of receipt of excise goods exported under duty suspension arrangements Repealed
  59. 50Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable Repealed
  60. 51Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions Repealed
  61. Part 7: IMPORTS OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS Repealed
  62. 52Application of Part 7 Repealed
  63. 53Electronic administrative document for imports of excise goods under duty suspension arrangements Repealed
  64. 54Report of receipt of excise goods imported under duty suspension arrangements Repealed
  65. 55Report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable Repealed
  66. Part 8: MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
  67. 56Application of Part 8
  68. 56ANorthern Ireland – special provisions
  69. 57Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom
  70. 58Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions
  71. 59Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom
  72. 59AReport of export from the territory of the United Kingdom
  73. 60Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
  74. 60AProcedure for amending destination when UK computerised system unavailable
  75. 61Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable
  76. Part 9: SIMPLIFIED PROCEDURES FOR MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
  77. 62Simplified procedure for certain movements of alcoholic products
  78. 63Simplified procedure for certain movements of tobacco products
  79. 63ASimplified procedure for direct exports of alcoholic products and tobacco products
  80. 63BSimplified procedure for movements of alcoholic products and tobacco products between customs warehouses and tax warehouses
  81. Part 10: EXPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
  82. 64Application of Part 10 Repealed
  83. 65Accompanying document for exports of excise goods after release for consumption Repealed
  84. 66Additional requirements Repealed
  85. Part 11: IMPORTS OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION Repealed
  86. 67Application of Part 11 Repealed
  87. 68Imports of excise goods after release for consumption Repealed
  88. 69Requirements Repealed
  89. 70Registered commercial importers – approval and registration Repealed
  90. 71Regulation 71 Repealed
  91. 72Regulation 72 Repealed
  92. 73Registered commercial importers - accounting and payment Repealed
  93. 74Receipt of excise goods Repealed
  94. Part 12: DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATE Repealed
  95. 75Application of Part 12 Repealed
  96. 76Tax representatives-approval and registration Repealed
  97. 77Tax representatives-procedure Repealed
  98. 78Accounting and payment Repealed
  99. Part 13: IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS UNDER A DUTY SUSPENSION ARRANGEMENT
  100. 79Interpretation of Part 13 Repealed
  101. 80Irregularities
  102. 81Failure of excise goods to arrive at their destination
  103. 82Repayment of excise duty Repealed
  104. Part 14: IRREGULARITIES IN THE COURSE OF A MOVEMENT OF EXCISE GOODS ALREADY RELEASED FOR CONSUMPTION Repealed
  105. 83Interpretation of Part 14 Repealed
  106. 84Irregularity occurring or detected in the United Kingdom Repealed
  107. 85Repayment of excise duty Repealed
  108. Part 14A: EXCISE GOODS IN FREE ZONES
  109. 85AInterpretation and application of Part 14A
  110. 85BHolding excise goods in a free zone etc.
  111. 85CAuthorisation to operate a free zone excise warehouse
  112. 85DApproval of owners and duty representatives: terms and conditions Repealed
  113. 85EExcise duty points and liability to pay
  114. 85FApplication of the Finance Act 1994 to this part
  115. Part 15: OBLIGATIONS, CONDITIONS AND RESTRICTIONS
  116. 86General conditions and restrictions
  117. 87Obligations of owners and transporters
  118. Part 16: FORFEITURE AND CIVIL PENALTIES
  119. 88Forfeiture of excise goods on which the duty has not been paid
  120. 89Civil Penalties
  121. Part 17: CONSEQUENTIAL AMENDMENTS, REVOCATIONS AND SAVINGS
  122. 90Consequential amendments
  123. 91Revocations and savings
  124. Signature
  125. Schedule 1: CIVIL PENALTIES-RELEVANT REGULATIONS
  126. Paragraph
  127. Schedule 2: CONSEQUENTIAL AMENDMENTS
  128. 1The Excise Warehousing (Etc.) Regulations 1988
  129. 2Paragraph 2
  130. 3The Customs and Excise Management Act 1979
  131. 4The Hydrocarbon Oil Duties Act 1979
  132. 5The Cider and Perry Regulations 1989
  133. 6Paragraph 6
  134. 7The Wine and Made-wine Regulations 1989
  135. 8Paragraph 8
  136. 9The Beer Regulations 1993
  137. 10Paragraph 10
  138. 11The Excise Goods (Drawback) Regulations 1995
  139. 12The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
  140. 13The Excise Goods (Export Shops) Regulations 2000
  141. 14The Tobacco Products Regulations 2001
  142. 15Paragraph 15
  143. 16The Excise Warehousing (Energy Products) Regulations 2004
  144. 17Paragraph 17
  145. 18The Denatured Alcohol Regulations 2005
  146. 19Paragraph 19
  147. 20The Duty Stamps Regulations 2006 Repealed
  148. 21Paragraph 21 Repealed
  149. 22The Finance Act 2008
  150. Schedule 3SCHEDULE OF REVOCATIONS
  151. Explanatory note