HMAG151201 | Excise duty points: failure to comply with the procedures for excise duty-suspended movements taking place wholly within the united kingdom (including simplified procedures) where the irregularity occurs in Great Britain

The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP).

This section applies where there is a failure to comply with any conditions for excise goods moving under duty-suspension arrangements taking place wholly within the United Kingdom as described in Part 8 (movements taking place solely in the UK) and Part 9 (simplified procedures for movements taking place solely within the UK) of the HMDP regulations. The conditions include failing to comply with the completion of the electronic administrative documents (or the fallback procedures).

Where there is a contravention of the conditions, an excise duty point arises under regulation 19(6) – this is a stand-alone provision under the HMDP regulations.

Excise duty point

Where there is a contravention of the conditions set out in Parts 8 and Part 9, an excise duty point arises under regulation 19(6). The excise duty point is the time when the goods were removed from the tax warehouse or were removed from the place of importation.

Person/s liable to pay the duty

The person liable to pay the duty where an excise duty point arises under regulation 19(6) is the authorised warehousekeeper (where the goods are consigned from a tax warehouse) or the registered consignor (when the movement is started by a registered consignor) under regulation 19(7).

Under regulation 19(8), there is a joint and several liability on any other person whose conduct caused the contravention in conjunction with the person liable to pay the duty under regulation 19(7).