HMAG151401 - Excise duty points: supply of excise duty-suspended goods from an export shop in Great Britain to a passenger travelling to a destination outside the United Kingdom

The relevant provisions are contained in The Excise Goods (Export Shops) Regulations 2000.

This section applies when the operator (warehousekeeper) of an export shop located in a port, airport or international railway station or terminal in Great Britain supplies excise duty-suspended goods to someone who is not an 바카라 사이트˜entitled passenger바카라 사이트™. In this context, an 바카라 사이트˜entitled passenger바카라 사이트™ is someone with a valid transport document who is travelling by sea, air or rail from Great Britain to a destination outside the United Kingdom. Non-entitled passengers should only be supplied with duty-paid goods from an export shop.

This section also applies if an entitled passenger fails to leave Great Britain (for a destination outside the UK) with any excise duty-suspended goods they have obtained from an export shop, and the goods are not returned to the export shop from where they were supplied.

Under regulation 11(3) there is an excise duty point at the time the goods were removed from the export shop.

Excise duty point

Where excise duty-suspended goods are supplied to a non-entitled passenger, an excise duty point arises under regulation 11(3). The time is when the goods are removed from that export shop.

Where an entitled passenger fails to leave Great Britain with any excise duty-suspended goods (and they do not return the goods to the export shop from where they were supplied), an excise duty point arises under regulation 11(3). The time is when the goods are removed from that export shop.

Person/s liable to pay the duty

The person liable to pay the duty when excise duty-suspended goods are supplied to a non-entitled passenger is the export shop operator (i.e. the authorised warehousekeeper).

The person liable to pay the duty when an entitled passenger fails to leave Great Britain with excise duty-suspended goods (and they do not return the goods to the export shop from where they were supplied), is the entitled passenger.

There is no joint and several liability associated with this provision.