uksi/2019/14 — The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

2019 No. 14 Exiting The European Union Excise The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 Made at 9.15 a.m. on 14th January 2019 Laid before the House of Commons at 9.30 a.m. on 15th January 2019 Coming into force in accordance with regulation 1 The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by— section 93(1)(b), (c), (d), (2)(a) and (3) of the Customs and Excise Management Act 1979 ; section 13(1), (3)(a) and (c) of the Customs and Excise Duties (General Reliefs) Act 1979 ; section 2(1)(a), (2)(a) and (c) of the Finance (No. 2) Act 1992 ; and section 45(1), (2)(d), 48(11)(a), (b), (c) and (d) and 52(2) of the Taxation (Cross-border Trade) Act 2018 . The Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint. PART 1 Introductory provision Citation and commencement 1 These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint. PART 2 Amendments to, and revocations of, miscellaneous regulations relating to excise duties Amendment of the Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989 2 1 The Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989 is amended as follows. 2 Omit article 1A (application). 3 In article 2, for the definition of “standard fuel tank” substitute— “ standard fuel tank ”, in relation to any vehicle, has the same meaning as “standard tanks” in Article 24(2) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity; . Amendment of the Excise Goods (Drawback) Regulations 1995 3 1 The Excise Goods (Drawback) Regulations 1995 are amended as follows. 1A In regulation 3 (application) after “provided that” insert “(subject to regulation 3A)”. 1AB After regulation 3 insert— Application – Northern Ireland 3A These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU. . 2 In regulation 4 (interpretation)— a omit the definitions of “accompanying document”, “dispatch” and “single administrative document”; b for the definition of “certificate of receipt”, substitute— “ certificate of receipt ” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988 ; . 3 In regulation 5 (eligible goods), omit paragraph (4). 4 In regulation 8 (conditions to be complied with before export)— a omit paragraph (2)(b); b in paragraph (2)(c)— i omit the words “if the export is not a dispatch”; ii for “a single administrative document”, substitute “ any customs declaration or other pre-export requirements specified by the Commissioners in a notice published by them (and not withdrawn) ” ; and c in paragraph (2)(d), for “the accompanying document or single administrative document”, substitute “ any document specified by the Commissioners in a notice published by them (and not withdrawn) ” . 5 For regulation 10, substitute— Conditions to be complied with after export 10 Where an eligible claimant claims drawback after export, the eligible claimant must include with the claim such documentary evidence of export and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty as is specified by the Commissioners in a notice published by them (and not withdrawn). . Revocation of the Travellers' Reliefs (Fuel and Lubricants) Order 1995 4 The Travellers' Reliefs (Fuel and Lubricants) Order 1995 is revoked. PART 3 Transitional and saving provisions The Excise Goods (Drawback) Regulations 1995 5 1 Subject to paragraph (2), the Principal Regulations continue to apply to eligible goods where an eligible claimant intends to claim drawback after export and either of the following events occur before IP completion day — a a notice relating to the goods is delivered to the Commissioners under regulation 8(2)(a) of those Regulations; or b the goods are exported. 2 Where paragraph (1) applies, the references to— a “accompanying document” in regulation 8(2)(b); b “single administrative document” in regulation 8(2)(c); c “accompanying document” and “single administrative document” in regulation 8(2)(d); d “the document evidencing payment of duty in that place” in regulation 10(a)(i); e “accompanying document” and “certificate of receipt” in regulation 10(a)(ii); and f “copy 3 of the single administrative document endorsed as described in Article 793 of Commission Regulation (EEC) No 2454/93 ” in regulation 10(b); in the Principal Regulations are to be read as if, after those words were inserted the words “or, in specified circumstances and on specified conditions, the specified documents” . 3 In this regulation— a “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; b “ eligible claimant ” has the meaning given by regulation 6 of the Principal Regulations; c “ eligible goods ” has the meaning given by regulation 5 of the Principal Regulations; d “ the Principal Regulations ” means the Excise Goods (Drawback) Regulations 1995 as they have effect prior to the amendments made by regulation 3 of these Regulations; e “ specified ” means specified by the Commissioners in a notice published by them (and not withdrawn). Melissa Tatton Jim Harra Two of the Commissioners for Her Majesty's Revenue and Customs (This note is not part of the Regulations) These Regulations make miscellaneous amendments to secondary legislation relating to excise duty to address failures of retained EU law to operate effectively and other deficiencies arising on the withdrawal of the United Kingdom (the “UK”) from the European Union (the “EU”). “Excise duty” has the same meaning in this context as it has in Parts 4 and 5 of the Taxation (Cross-border Trade) Act 2018 (c. 22). First, these Regulations omit article 1A of the Excise Duties (Personal Reliefs) (Fuels and Lubricants Imported in Vehicles) Order 1989 (S.I. 1989/1898) (“ the 1989 Order ”) and revoke the Travellers' Reliefs (Fuel and Lubricants) Order 1995 (S.I. 1995/1777) (“ the 1995 Order ”), with the effect that the same rules on reliefs from fuel duty apply to all travellers entering the UK (regulations 2 and 4). The 1989 Order granted relief from excise duties on fuels (on conditions) for persons travelling to the UK from both EU member States and the rest of the world, implementing EU law and fulfilling international obligations. The 1995 Order, also implementing EU law, created an alternative relief applicable only to persons travelling from member States of the EU with a commercial vehicle. Second, these Regulations make amendments to the Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046). Finally, the Regulations make transitional and saving provision for cases where an eligible claimant intends to claim drawback on excise duty paid on export, and either gives notice of that intention or the goods are exported before exit day (Part 3). This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.