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The Excise Goods (Accompanying Documents) Regulations 2002

Status:

This is the original version (as it was originally made).

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Application

  3. PART II EXPORTS UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 4.Application of Part II

    2. 5.Completion of accompanying administrative documents

    3. 6.Accompanying administrative documents for exports — supplementary provisions

    4. 7.Consignees

  4. PART III EXPORTS NOT UNDER DUTY SUSPENSION ARRANGEMENTS

    1. 8.Application of Part III

    2. 9.Completion of simplified accompanying documents

    3. 10.Simplified accompanying documents for exports — supplementary provisions

  5. PART IV IMPORTS UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

    1. 11.Application of Part IV

    2. 12.Accompanying administrative documents for imports

    3. 13.Accompanying administrative documents for imports — supplementary provisions

    4. 14.Receipt of goods under Community duty suspension arrangements

  6. PART V IMPORTS NOT UNDER COMMUNITY DUTY SUSPENSION ARRANGEMENTS

    1. 15.Application of Part V

    2. 16.Simplified accompanying documents for imports

    3. 17.Simplified accompanying documents for imports — supplementary provisions

    4. 18.Receipt of excise goods

  7. PART VI OBLIGATIONS, CONDITIONS AND RESTRICTIONS

    1. 19.General conditions and restrictions

    2. 20.Obligations of owners and transporters

  8. PART VII EXCISE DUTY POINT, PAYMENT OF EXCISE DUTY, FORFEITURE AND CIVIL PENALTIES

    1. 21.Excise duty point

    2. 22.Payment

    3. 23.Time for payment

    4. 24.Forfeiture

    5. 25.Civil penalties

  9. PART VIII ADMINISTRATIVE PROVISION AND CONSEQUENTIAL AMENDMENTS

    1. 26.Administrative provision—imports

    2. 27.Excise Warehousing (Etc.) Regulations 1988

    3. 28.The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

    4. 29.The Beer Regulations 1993

    5. 30.The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

  10. Signature

    1. SCHEDULE

  12. Explanatory Note

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