This table contains details of the UK response to Articles in Directive 2008/118/EC that are to be decided at National level

Article Number

UK Response

Detail of Conditions / Simplifications (where applicable)

Article 17(2) Direct Delivery

Will you allow that goods arriving under a duty suspension arrangement are moved to a place of direct delivery designated by the authorised warehousekeeper or the registered consignee?

Yes

We will permit goods to be sent to a UK direct delivery address when consigned to a registered consignee, we do not require pre-notification of these addresses.

In the case of supplies to a UK authorised warehousekeeper, we will only permit goods to be delivered to an approved tax warehouse address.

Article 18(2) Person Providing the guarantee

Will you allow that the guarantee covering the risks inherent in the movement under suspension of excise duty is provided by the transporter or carrier, the owner of the excise goods, the consignee or jointly by two or more of these persons and the consignor?

Yes

We have just undertaken a full trade consultation exercise on financial securities and the responses will help to inform our thinking on these issues.

Article 18(4) Waiving of guarantee

a) Will you make use of the option to waive the guarantee for movements under a duty suspension arrangement which take place entirely on your territory?

b) Will you make use of the option, in agreement with the other Member State(s) concerned, to waive the guarantee for movements under a duty suspension arrangement by sea or by fixed pipelines?

Yes

Yes

a) Conditions to be determined by the outcome of a full trade consultation exercise on financial securities that has recently been undertaken.

b) Bulk intra – EU movements by sea or by pipeline CD/92/12 Art 15(3).

Article 23 Splitting of a movement of energy products

a) Member State of dispatch, will you allow that a consignor splits a movement of energy products under suspension of excise duty into two or more movements (Article 23, first subparagraph)?

b) Will you allow that a movement of energy products under suspension of excise duty that began in another Member State is split into two or more movements on your territory (Article 23, second subparagraph)?

Yes

Yes

Currently under discussion, details will be provided when known.

Article30 Simplified procedures for national movements

Will you simplify the procedures for movements of excise goods under a duty suspension arrangement which take place entirely on your territory?

Yes

Alcoholic liquors – no e-AD required for movements from production sites to other related premises under the same registration, licence etc. provided that the goods are accompanied by a prescribed document and the goods are not disposed of by the producer until the movement is complete.

Energy products – Currently under discussion, details will be provided when known.

Tobacco – Currently under discussion, details will be provided when known.

Article31 Simplifications for frequent and regular movements

Will you make use of the option, in agreement with the other Member State(s) concerned, to establish simplified arrangements for frequent and regular movements under a duty suspension arrangement between your Member State and other Member States?

Yes

Currently under discussion, details will be provided when known.