HMAG153101 | Excise duty points: irregularities occurring in Northern Ireland under the customs external or internal transit procedure in Northern Ireland

This section applies when an irregularity occurs in Northern Ireland during a movement of excise duty-suspended goods which are moving in the customs external or internal transit procedure.

This guidance explains how excise duty points apply. It is not intended to provide guidance on the customs transit procedures. Officers may therefore need to discuss the case with officers with international trade experience, or the Transit Unit of Expertise.

Guidance is also available in the Transit Manual and the Transit Manual Supplement.

Excise duty point

It is important to note that we cannot rely on the excise duty points contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP) when goods are subject to the customs transit procedure. This is because The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 disapply Parts 2, 5 and 6 of the HMDP regulations.

Where there is an irregularity in the transit procedure and the excise goods are located or are missing in Northern Ireland, The Excise Duty Point (External and Internal Community Transit) Regulations 1998 apply.

In most cases, these apply when excise goods are subject to an internal or external transit procedure and they do not arrive at the office of destination.

External Transit procedure (non-union goods)

Where there is a breach of the external transit procedure an excise duty point occurs under regulation 4. For example, when excise goods do not arrive at their intended destination and are diverted in Northern Ireland. The time of the excise duty point will be at the same time as the customs debt is created. A customs assurance officer should be able to identify the specific breach of the transit regulations on which the excise duty point is based.

The person/s liable to pay the excise duty are shown in regulation 6. This is the debtor in respect of the customs duty debt, or any other person who brings about, or assists in bringing about, the customs debt.

Under regulation 8, where more than one person is liable to pay the excise duty, each person shall be jointly and severally liable to pay with that other person, or with each of the others.

Internal Transit procedure (union goods)

Where there is a breach of the internal transit procedure, an excise duty point occurs under regulation 5. This is defined as any act or omission, in relation to the goods and to the performance and discharge of the obligation to present the goods to the office of destination.

For example, when excise goods moving under the internal transit procedure do not arrive at the office of destination because they have gone missing. The time of the excise duty point shall be the time when the action is established.

The person/s liable to pay the excise duty are shown in regulation 7. That is the principle for the transit procedure, or any other person who brings about, or assists in bringing about, that action.

Under regulation 8, where more than one person is liable to pay the excise duty, each person shall be jointly and severally liable to pay with the other person, or with each of the others.

Community customs code regulations correlation with the Union Customs Code

The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998refer to regulations in the Community Customs Code. These should be read as meaning the corresponding regulations under the Union Customs Code, as follows: