Finance Act, 1992

Movement of excisable products under a duty-suspension arrangement from the State to other Member States.

109.—(1) This section applies to the release of excisable products by an authorised warehousekeeper from a tax warehouse in the State for delivery to another Member State including delivery to another Member State for export outside the Community.

(2) Subject to such conditions as the Commissioners may think fit to impose, an authorised warehousekeeper may release excisable products to which this section applies only where they are intended for delivery to—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive, or

(b) a trader registered with the authorities of another Member State under the provisions of Article 16.2 of the Directive, or

(c) a trader referred to Article 16.3 of the Directive having his place of business in another Member State and who provides evidence in advance of the dispatch of the said excisable products to the said authorised warehousekeeper by means of a document (hereafter in this Chapter referred to as “a duty document”) certifying that—

(i) he has declared to the authorities of the Member State in which he has his place of business his intention to obtain the said excisable products from the said authorised warehousekeeper, and

(ii) he has paid to or secured with his authorities the excise duty on the said excisable products in accordance with procedures laid down by the said authorities,

or

(d) a territory outside the Community and are being transported to their destination through another Member State or other Member States.

(3) Subject to subsection (4), where excisable products to which this section applies are released for delivery, the authorised warehousekeeper shall be liable for payment of the excise duty on the said excisable products, and duty shall be charged, levied and paid in the prescribed manner.

(4) The liability to excise duty under subsection (3) shall be fully or partly discharged and satisfied and excise duty shall not be payable where, and to the extent that, the said excisable products have been fully or partly received by the person or traders referred to in subsection (2) or have been exported from the Community and evidence to this effect is received within the prescribed time and in the prescribed form.

(5) For the purpose of subsection (4), evidence of receipt shall be provided by means of a copy of the accompanying document, referred to in section 111 , returned duly endorsed—

(a) by the said person or traders, and

(b) in the case of such Member States, as may be specified by the Commissioners in regulations under section 117 , by the authorities of such Member States in which the said person or traders have their place of business, or

(c) in the case of exports from the Community, by the authorities of the Member State based at the customs office at the point of departure from the Community,

(as the case may be), to the effect that the said excisable products have been duly received or exported (as the case may be).

(6) Where it is shown to the satisfaction of the Commissioners that excise duty has been paid in respect of excisable products to which this section applies, they may, subject to compliance with such conditions as they may prescribe in regulations under section 117 remit or repay the said duty.

(7) An authorised warehousekeeper who contravenes or fails to comply with any provision of this section or with any regulations made thereunder shall be guilty of an offence and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to an excise penalty of £1,000 and the Commissioners may, on conviction on more than one occasion, revoke the approval of an authorised warehousekeeper.