SI 2019/474 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

Released 07 March 2019

SI 2019/474 amends and modifies secondary legislation relating to excise duties to ensure effective operation post Brexit.

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 make miscellaneous amendments and modifications to secondary legislation relating to excise duties and are made to ensure the effective operation of the law applying to excise duties on the withdrawal of the UK from the European Union. The regulations:

revoke the Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 (SI 1998/202) - to rescind procedures which will no longer apply;

amend the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (SI 2010/594) - to update for changes on EU exit and ensure consistence of treatment;

amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) - to reflect definition changes, other minor amendments and to modify those regulations to reflect changes made to customs procedures in respect of excise goods imported into the UK;

make miscellaneous modifications and amendments to secondary legislation relating to excise duty, in particular: a minor modification to the Tobacco Products Regulations 2001 (SI 2001/1712) for a 3 month period in the event that the UK leaves the EU without a deal and to correct a minor drafting error in the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (SI 2019/14).

The regulations come into force with effect from a day to be appointed under the Taxation (Cross-border Trade) Act 2018, s. 52(2).

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