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"accompanying administrative document" means, subject to paragraph (2) below, the document specified in Annex I to Commission Regulation (EEC) No. 2719/92[5] or any document that in accordance with Article 2 of that Regulation replaces that document;

"authorized warehousekeeper", except in regulation 7 below, has the meaning given in regulation 2 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999[6];

"certificate of payment" means a document drawn up in compliance with the requirements of the member State to which the excise goods are consigned (including, where the context so requires, the United Kingdom) that certifies that excise duty has been paid in respect of those goods in that State;

"Community provisions" means, subject to paragraph (2) below - 

(a) in the case of accompanying administrative documents the provisions set out in Articles 1, 2 and 2a of Commission Regulation (EEC) No. 2719/92 including the instructions concerning completion and the procedures for use mentioned in Article 1,

(b) in the case of simplified accompanying documents the provisions set out in Articles 1, 2, 3, 4 and 5 of Commission Regulation (EEC) No. 3649/92[7] and the explanatory notes set out on the reverse of copy 1 in the Annex;

"excise goods" means goods (other than chewing tobacco) of a class or description subject to any duty of excise;

"non-registered trader" has the meaning given in Article 4(e) of Council Directive 92/12/EEC[8];

"occasional importer" has the meaning given in regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992[9];

"own use" does not include use for the purposes of any trade or business;

"REDS" means a registered excise dealer and shipper who is authorized, in the course of his business, to import without payment of excise duty excise goods from other member States but who is not authorized to hold or export such goods without first paying that duty;

"simplified accompanying document" means, subject to paragraph (2) below, the document specified in the Annex to Commission Regulation (EEC) No. 3649/92 or any document that in accordance with Article 2 of that Regulation replaces that document;

"transporter" means the person shown as the transporter in the accompanying administrative document or simplified accompanying document.

    (2) In any case where, under an exemption granted in accordance with Article 29 of Council Directive 92/12/EEC, a person is entitled to use, and uses, a document specified by Commission Regulation (EEC) No. 2238/93[10] in substitution for an accompanying administrative document or simplified accompanying document - 

(a) references in these Regulations to an accompanying administrative document or simplified accompanying document are to be treated as references to a document specified by that Regulation, and

(b) references in these Regulations to Community provisions are to be treated as references to the provisions set out in Articles 3(1) and (4), 5(2) and (3), 6(1), (2), (3), (4) and (7), 8(1), (2) and (3), 9 and 10 of, and Annex II to, that Regulation.

Application
     3.  - (1) These Regulations do not apply to any excise goods that are being lawfully moved - 

(a) under the cover of a single administrative document;

(b) from or to premises registered under section 41A(1) of the Alcoholic Liquor Duties Act 1979[11] (registered beer stores);

(c) from or to premises in respect of which a person is registered under section 47(1) of the Alcoholic Liquor Duties Act 1979[12] (breweries);

(d) from premises licensed under section 54(2) or section 55(2) of the Alcoholic Liquor Duties Act 1979 (wineries);

(e) from premises in respect of which a person is registered under section 62(2) of the Alcoholic Liquor Duties Act 1979 (cider maker's premises);

(f) from or to premises registered in accordance with regulations made under section 7(1) of the Tobacco Products Duty Act 1979[13] (registered tobacco factories and stores);

(g) for the use of, and to the order of, a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979[14] (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies; or

(h) in circumstances where, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty's ships), they are to be treated as exported.

    (2) In this regulation single administrative document has the same meaning as in Commission Regulation (EEC) No. 2454/93[15].

    (2) These requirements also apply to excise goods exported to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Accompanying administrative documents for exports  -  supplementary provisions
     6.  - (1) Subject to paragraphs (4) and (5) below, an accompanying administrative document - 

(a) must not be amended, and

(b) must accompany the excise goods to which it relates at all times until those goods arrive at their ultimate destination.

    (2) If the consignee of the excise goods is a non-registered trader, a certificate of payment must accompany the accompanying administrative document and the excise goods at all times until those goods arrive at their ultimate destination.

    (3) The authorized warehousekeeper from whose warehouse any excise goods have been removed for exportation to another member State must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times until the goods reach their ultimate destination.

    (4) For the purpose of complying with the Community provisions concerning changes in the destination of goods only the authorized warehousekeeper who completed the accompanying administrative document, or a person authorized by him to act on his behalf, may amend that document or enter information in Box B of that document to show a new consignee or place of delivery.

    (5) Where there is a new consignee or place of delivery - 

(a) any amendment made to the accompanying administrative document must comply with Article 15(5) of Council Directive 92/12/EEC[16], and

(b) the authorized warehousekeeper must immediately give notice of the amendment to the Commissioners.

    (6) In this regulation where the ultimate destination of the goods is a place outside the Communities references to the ultimate destination of the goods are references to the place at which the goods finally leave the Communities.

Consignees
     7.  - (1) The person shown as the consignee in any accompanying administrative document must be - 

(a) an authorized warehousekeeper, or

(b) a registered trader who is not a REDS, or

(c) a non-registered trader who is not an occasional importer,

in a member State.

    (2) Paragraph (1) above does not apply in the case of goods consigned to an ultimate destination outside the Communities.

    (3) In this regulation authorized warehousekeeper and registered trader have the meanings given in Article 4 of Council Directive 92/12/EEC.

(a) to excise goods exported in accordance with the arrangements described in Article 10 of Council Directive 92/12/EEC (distance sales), or

(b) in any case to which Part VII of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999[17] applies, or

(c) to excise goods exported by a person for his own use.

Completion of simplified accompanying documents
     9.  - (1) Excise goods must not be exported to another member State unless - 

(a) the exporter completes a simplified accompanying document showing that he is the supplier, and

(b) when he completes that document he complies with the Community provisions.

    (2) These requirements also apply to excise goods exported to another member State in the course of a movement to an ultimate destination within the United Kingdom.

Simplified accompanying documents for exports  -  supplementary provisions
     10.  - (1) A simplified accompanying document - 

(a) must not be amended, and

(b) must accompany the excise goods to which it relates at all times until those goods arrive at their ultimate destination.

    (2) A certificate of payment must accompany the simplified accompanying document and the excise goods at all times until those goods arrive at their ultimate destination.

    (3) The exporter must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times until the goods reach their ultimate destination.

Accompanying administrative documents for imports
     12. Imported excise goods must be consigned to - 

(a) an authorized warehousekeeper, or

(b) a REDS, or

(c) an occasional importer, or

(d) an ultimate destination outside the United Kingdom,

and must at all times be accompanied by an accompanying administrative document that complies with the Community provisions.

Accompanying administrative documents for imports  -  supplementary provisions
     13.  - (1) Except as provided in paragraph (4) below, an accompanying administrative document must not be amended.

    (2) If the consignee of the excise goods is a non-registered trader, a certificate of payment must accompany the accompanying administrative document and the excise goods at all times until those goods arrive at their ultimate destination.

    (3) The person to whom any excise goods are consigned from another member State must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times.

    (4) For the purpose of complying with the Community provisions concerning changes in the destination of goods only the consignor who completed the accompanying administrative document, or a person authorized by him to act on his behalf, may amend that document or enter information in Box B of that document to show a new consignee or place of delivery.

Receipt of goods under Community duty suspension arrangements
     14.  - (1) The consignee must, upon receipt of the excise goods, complete the certificates on the reverse of copies 2, 3 and 4 of the accompanying administrative document in accordance with the Community provisions.

    (2) If the quantity of excise goods received is less than the consigned quantity shown on the accompanying administrative document - 

(a) the consignee must, no later than the third day after that on which he received the excise goods, send copy 3 of the accompanying administrative document to the Commissioners together with such other documents and such information as may be necessary to enable the Commissioners to determine whether the shortage was attributable to fortuitous events or force majeure or to losses inherent in the nature of the excise goods, and

(b) the Commissioners must, no later than the fifth day after that on which they received the documents and information supplied to them in accordance with this regulation, return copy 3 of the accompanying administrative document to the consignee.

This paragraph does not apply to hydrocarbon oil[18] brought by sea where the consigned quantity shown on the accompanying administrative document exceeds 50,000 litres and any shortage does not exceed 0.5 per cent. of that quantity.

    (3) The Commissioners are not required to comply with paragraph (2)(b) above in any case where they - 

(a) require further documents or information in order to determine whether the shortage was attributable to fortuitous events or force majeure or to losses inherent in the nature of the excise goods, or

(b) have reasonable grounds to suspect that any document or information supplied to them in accordance with this regulation is inaccurate or untrue.

    (4) Except where paragraph (3) above applies, the consignee must, no later than the fifteenth day of the month following that in which he received the excise goods, send copy 3 of the accompanying administrative document, with the completed certificate on the reverse, to the person shown as the consignor in that document.

    (5) Where paragraph (3) above applies and the Commissioners return copy 3 of the accompanying administrative document to the consignee he must send that copy to the person shown as the consignor in that document no later than either - 

(a) the fifteenth day of the month following that in which he received the excise goods, or

(b) the third day after that on which he received that copy from the Commissioners,

whichever is the later.

    (6) For the purpose of calculating a number of days mentioned in paragraphs (2) and (5)(b) above any day that is a Saturday, Sunday, Christmas Day, Boxing Day, New Year's Day, Good Friday or Easter Monday is not to be counted.

    (7) In this regulation and in regulation 21(3) below "consignee" means the person who is shown as the consignee in the accompanying administrative document.

Simplified accompanying documents for imports
     16. Imported excise goods must be consigned - 

(a) to the person shown on the simplified accompanying document as the recipient, or

(b) if the recipient is not in the United Kingdom, to an ultimate destination outside the United Kingdom,

and must at all times be accompanied by a simplified accompanying document that complies with the Community provisions.

Simplified accompanying documents for imports  -  supplementary provisions
     17.  - (1) A simplified accompanying document must not be amended.

    (2) A certificate of payment must accompany the simplified accompanying document and the excise goods at all times until those goods arrive at their ultimate destination.

    (3) The person to whom any excise goods are consigned from another member State must ensure, so far as it is in his power to do so, that the Community provisions are complied with at all times.

Receipt of excise goods
     18.  - (1) The recipient must, upon receipt of the excise goods, complete the certificates on the reverse of copies 2 and 3 of the simplified accompanying document in accordance with the Community provisions.

    (2) Except where the supplier does not require it, the recipient must, no later than the fifteenth day of the month following that in which he received the excise goods, send copy 3 of the simplified accompanying document to the person shown as the supplier in that document.

    (3) In this regulation and in regulation 21(4) below "recipient" means the person who is shown as the recipient in the simplified accompanying document.

(a) contravention of or failure to comply with regulation 12 above (accompanying administrative documents for imports);

(b) contravention of or failure to comply with regulation 13(1) or (3) above (accompanying administrative documents for imports  -  supplementary provisions);

(c) contravention of or failure to comply with the Community provisions;

(d) delivery of the goods to a place other than the place for delivery specified in the accompanying administrative document; and

(e) except where the failure is occasioned by action or inaction on the part of the Commissioners, failure by the consignee[19] to comply with regulation 14 above (receipt of goods under Community duty suspension arrangements).

    (4) For the excise goods to which Part V above applies (imports not under Community duty suspension arrangements) the contraventions are - 

(a) contravention of or failure to comply with regulation 16 above (simplified accompanying documents for imports);

(b) contravention of or failure to comply with regulation 17(1) above (simplified accompanying documents for imports - supplementary provisions);

(c) contravention of or failure to comply with the Community provisions;

(d) delivery of the goods to a place other than the place for delivery specified in the simplified accompanying document; and

(e) failure by the recipient[20] to comply with regulation 18 above (receipt of excise goods).

    (5) The excise duty point is - 

(a) for excise goods to which Part II above applies, the time the goods were removed from the excise warehouse;

(b) in any other case, the time the excise goods were imported.

Payment
     22.  - (1) Subject to paragraphs (2) to (4) below, the person liable to pay the excise duty at the excise duty point is - 

(a) for excise goods to which Part II above applies (exports under duty suspension arrangements), the authorized warehousekeeper;

(b) for excise goods to which Part IV above applies (imports under Community duty suspension arrangements), the person shown as consignor on the accompanying administrative document or, if someone other than the consignor is shown in Box 10 of that document as having arranged for the guarantee, that other person; or

(c) for excise goods to which Part V above applies (imports not under Community duty suspension arrangements), the person shown as the recipient in the simplified accompanying document.

    (2) The authorized warehousekeeper is not the person liable to pay the excise duty in accordance with paragraph (1)(a) above in any case where - 

(a) the contravention that occasioned the excise duty point was not caused by the authorized warehousekeeper and occurred after the goods had been removed from the excise warehouse, and

(b) the authorized warehousekeeper did not provide security for the export, and

(c) the transporter or the owner of the goods did provide security for the export.

    (3) In any case where paragraph (2) above applies, the person liable to pay the excise duty due at the excise duty point is the transporter or the owner of the goods who provided security for the export.

    (4) Any person whose conduct caused a contravention described in regulation 21 above so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (1) or (3) above.

Time for payment
     23. Any excise duty that any person is liable to pay by virtue of this Part must be paid immediately.

Forfeiture
     24. If in relation to any excise goods that are liable to a duty of excise that has not been paid there is - 

(a) a contravention of any provision of these Regulations, or

(b) a contravention of any condition or restriction imposed by or under these Regulations,

those goods shall be liable to forfeiture.

Civil penalties
     25.  - (1) In the case of any contravention of or failure to comply with any relevant regulation or any Community provision, section 100J of the Customs and Excise Management Act 1979 (contravention of registered excise dealers and shippers regulations) applies for the purpose of attracting civil penalties under section 9 of the Finance Act 1994[21] in the following manner.

    (2) Any contravention of any relevant regulation is treated as if it were a contravention of a provision of registered excise dealers and shippers regulations.

    (3) In so far as the contravention or failure is not included in paragraph (2) above, any contravention of or failure to comply with any Community provision is treated as if it were a failure to comply with a condition or restriction imposed by or under registered excise dealers and shippers regulations.

    (4) In this regulation "relevant regulation" means the following regulations - 

5(1)(b) (completion of accompanying administrative documents);

6 (accompanying administrative documents for exports - supplementary provisions);

7 (consignees);

9 (completion of simplified accompanying documents);

10 (simplified accompanying documents for exports - supplementary provisions);

12 (accompanying administrative documents for imports);

13 (accompanying administrative documents for imports- supplementary provisions);

14 (receipt of goods under Community duty suspension arrangements);

16 (simplified accompanying documents for imports);

17 (simplified accompanying documents for imports- supplementary provisions);

18 (receipt of excise goods);

20(1) (obligations of owners and transporters).

" Goods to which section 46 of the Customs and Excise Management Act 1979 applies
     10A.  - (1) This regulation applies to goods other than hydrocarbon oil[23] that have been imported from a place outside the Communities ("section 46 goods").

    (2) Section 46 goods may be entered for warehousing and moved from their place of importation to an excise warehouse without payment of excise duty if, but only if, the following conditions are complied with - 


(a) any customs duty charged on the goods is paid or otherwise accounted for to the satisfaction of the Commissioners, and

(b) at all times during the movement the goods are accompanied by a copy of copy 6 of the single administrative document that was used to make the customs declaration for those goods.



    (3) In this regulation the references to copy 6 of the single administrative document and the customs declaration have the same meaning as in Commission Regulation (EEC) No. 2454/93[24]."

    (3) After regulation 17(5) insert - 

    " (6) Subject to paragraph (7) below, goods entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above shall be accompanied by an accompanying document that has been completed and is used in accordance with the instructions for completion and use set out on the reverse of copy 1 of that document.

    (7) Paragraph (6) above does not apply to - 


(a) goods entered for removal for home use, shipment as stores or denaturing;

(b) goods entered for removal for use by a person to whom section 13A of the Customs and Excise Duties (General Reliefs) Act 1979[25] (reliefs from duties and taxes for persons enjoying certain immunities and privileges) applies;

(c) goods entered for removal that are, in accordance with regulations made under section 12(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to Her Majesty's ships), to be treated as exported;

(d) spirits entered for removal for use by a person authorised to receive them in accordance with section 8 of the Alcoholic Liquor Duties Act 1979[26] (remission of duty in respect of spirits used for medical or scientific purposes);

(e) goods entered for removal for exportation in circumstances to which Part II of the Excise Goods (Accompanying Documents) Regulations 2002 apply;

(f) goods that are being lawfully moved under the cover of a single administrative document; or

(g) any goods that are entered for removal from an excise warehouse for any of the purposes set out in regulation 16 above before 1st October 2002 if those goods are accompanied by a document that has been approved by the Commissioners for that purpose.



    (8) If there is a contravention of, or failure to comply with, paragraph (6) above, the excise duty point for excise goods that are required by this regulation to be accompanied by an accompanying document is the time those goods were removed from the excise warehouse.

    (9) The person liable to pay the excise duty at the excise duty point is - 



(a) the person who arranged for the security required by regulation 16(5) above, or

(b) if regulation 16(5) above was not complied with, the authorized warehousekeeper.



    (10) Any person whose conduct caused a contravention of, or failure to comply with, paragraph (6) above is jointly and severally liable to pay the excise duty with the person specified in paragraph (9) above.

    (11) Any excise duty that any person is liable to pay by virtue of this regulation must be paid immediately.

    (12) In this regulation - 



"single administrative document" has the same meaning as in Commission Regulation (EEC) No. 2454/93;
"accompanying document" means the document set out in Schedule 4 below."

    (4) Insert Schedule 4 (set out in the Schedule below) after Schedule 3.

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
     28.  - (1) Amend the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 as follows.

    (2) In regulation 2(1), for the definitions of "accompanying document" and "certificate of receipt" substitute - 

" "accompanying document" means the accompanying administrative document set out in the Annex to Commission Regulation (EEC) No. 2719/92[27] or, as the case may require, the simplified accompanying document set out in the Annex to Commission Regulation (EEC) No. 3649/92[28];"

"certificate of receipt" means the certificate of receipt set out on the reverse of one or more of the copies of the accompanying document;".

    (3) In regulation 5 - 

(a) in paragraph (3)(a), for the word "the" immediately before the word "importer" substitute the word "an", and

(b) omit paragraph (7).

    (4) In regulation 7 omit paragraph (b).

    (5) In regulation 10(1)(b) for the word "appropriate" substitute the word "accompanying".

    (6) In regulation 11 - 

(a) in sub-paragraph (a) of paragraph (1) for the words "a document" to the end of that sub-paragraph substitute "an accompanying document";

(b) omit sub-paragraph (c) of paragraph (2);

(c) in paragraph (3) for the words "a certificate" to the end of that paragraph substitute "a certificate of receipt".

(d) in paragraph (5) for the word "If" substitute "Except in the case of any excise goods[29] to which the Excise Goods (Accompanying Documents) Regulations 2002 apply, if";

(d) in paragraph (7) for the word "The" substitute "Except in the case of any excise goods to which the Excise Goods (Accompanying Documents) Regulations 2002 apply, the".

    (7) In regulation 15 omit paragraph (4).

The Beer Regulations 1993
     29. In regulation 13(3) of the Beer Regulations 1993[30] after the word "Save" insert "in the case of beer to which the Excise Goods (Accompanying Documents) Regulations 2002 apply or".

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999
     30. After regulation 11(2)(a) of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 insert - 

" (aa) consign relevant goods[31] to other member States."

New King's Beam House 22 Upper Ground LONDON SE1 9PJ


M J Eland
Commissioner of Customs and Excise

6th March 2002

Regulation 17

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[2] 1992 c. 48.back

[3] S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).back

[4] 1972 c. 68.back

[5] OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).back

[6] S.I. 1999/1278.back

[7] OJ No. L369, 18.12.1992, p.17.back

[8] OJ No. L76, 23.3.1992, p.1.back

[9] S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 1999/1565, 2001/1712, 2001/3022.back

[10] OJ No. L200, 10.8.1993, p.10, amended by Commission Regulation (EC) No. 1592/1999 (OJ No. L188, 21.7.1999, p.33).back

[11] 1979 c. 4; section 41A(1) was inserted by the Finance Act 1991(c. 31), section 7(2).back

[12] 1979 c. 4; section 47(1) was substituted by the Finance Act 1991(c. 31), section 7(3).back

[13] 1979 c. 7; section 7(1) was amended by the Finance Act 2000(c. 17), section 15.back

[14] 1979 c. 3; section 13A was inserted by the Finance Act 1989, section 28(1).back

[15] OJ No. L253, 11.10.1993, p.1; see, in particular, Article 205(1).back

[16] Article 15(5) was amended by Article 1 of Council Directive 94/74/EC (OJ No. L365, 31.12.1994, p.46); Article 15(5) specifies the amendments that may be made and those who may make amendments.back

[17] S.I. 1999/1565; Part VII provides for the simplification of procedures in certain circumstances.back

[18] "Hydrocarbon oil" is defined in section 1(2) of the Hydrocarbon Oil Duties Act 1979(c. 5) which Act, by section 27(2), is to be construed as one Act with the Customs and Excise Management Act 1979(c. 2).back

[19] "consignee" is defined in regulation 14(7) above.back

[20] "recipient" is defined in regulation 18(3) above.back

[21] 1994 c. 9.back

[22] S.I. 1988/809, to which there are amendments not relevant to these Regulations; regulation 2 defines "warehousing".back

[23] "Hydrocarbon oil" is defined in section 1(2) of the Hydrocarbon Oil Duties Act 1979(c. 5) which Act, by section 27(2), is to be construed as one Act with the Customs and Excise Management Act 1979(c. 2); section 1(1) of the Customs and Excise Management Act 1979 defines "the Commissioners", "excise duty point" and "excise warehouse".back

[24] OJ No. L253, 11.10.1993, p.1; see, in particular, Article 205(1).back

[25] 1979 c. 3; section 13A was inserted by the Finance Act 1989, section 28(1).back

[26] 1979 c. 4; section 1(2) defines "spirits".back

[27] OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).back

[28] OJ No. L369, 18.12.1992, p.17.back

[29] Regulation 2(1) defines "excise goods".back

[30] S.I. 1993/1228, to which there are amendments not relevant to these Regulations.back

[31] Regulation 2 defines "relevant goods".back

  Prepared 15 March 2002