| 5 |
Excise duty point |
This simply says that there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom. |
| 6 |
Goods released for consumption |
This is, in various ways, defined as when goods leave duty suspension in the UK. |
| 7 |
Goods released for consumption |
This gives further detail on duty points, and includes contraventions, irregularities, or when goods go missing. |
| 8 |
Persons liable to pay (release from warehouse) |
This can be anyone involved in an irregular departure of goods from duty suspension. |
| 9 |
Persons liable to pay (during a movement) |
This can also be anyone involved in an irregulaity during a movement of excise goods. |
| 10 |
Persons liable to pay (when in possession of goods on which duty has not been paid at the correct time) |
This useful power allows us to assess the person in possession of duty-unpaid goods even if this person is not the producer, warehousekeeper or importer, and is therefore not necessarily the person in possession of those goods at the time of the breach of the duty point. |
| 11 |
Persons liable to pay (after production) |
Anyone who is involved with the irregular production and release of excise goods (more appropriate to alcohol and tobacco) |
| 12 |
Persons liable to pay (irregular importations) |
This applies to the person, including an agent,. Who misdeclares an importation of excise goods in order to evade duty. |
| 13 |
Persons liable to pay (goods already released for consumption in another Member State) |
This can be used to collect duty from someone who has been found smuggling excise goods into the UK for a commercial purpose. |
| Part 3 |
Approval, registration, accounting and payment, registered consignees and temporary registered consignees |
Transposes various parts of EU Directve 2008/118 into UK law. |
| Part 4 |
Approval and registration of warehouses, and registered consignors. |
Includes regulations for warehousekeepers |
| Part 5 |
Holding and movement provisions |
Includes regulations for warehousekeepers. |
| Parts 6 to 8 |
EMCS |
Regulations concerning the recording and reporting of duty-suspended movements between Northern Ireland and EU Countries. |