SI 2019/1510 - The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019

Released 20 December 2019

SI 2019/1510 amends SI 2010/593 to reflect amendments to Council Directive 2008/118/EC, from 1 January 2020.

The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019 amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593). The regulations amend the definition of “Member State” and “territory of a Member State” to remove the territories of Campione d’Italia and the waters of Lake Lugano in the Italian Republic from those territories treated as excluded from the territory of the relevant Member State. The amendments reflects amendments made to Council Directive 2008/118/EC, art. 5 by Council Directive 2019/475/EU. The regulations came into force on 1 January 2020.

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