As you will be aware the Excise Movement and Control System (EMCS) enters into operation on 1st April 2010, and in order to provide the appropriate basis in UK law, my team is currently drafting new Regulations which implement the new EU Directive 08/118/EEC.
At the same time we are taking the opportunity, as far as is possible, to consolidate into these new regulations, three different sets of existing holding and movement regulations, namely the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Excise Goods (Accompanying Documents) Regulations 2002 and the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.
These will enter in to force on 1st April 2010. However some existing provisions will remain in force until 31 December 2010, by which time all Member States must have introduced EMCS fully.
Whilst the regulations are still very much “work in progress” I think that they are sufficiently well advanced for us to be able to share the latest working draft with you, for your information.
Of particular interest to you will be the new provisions relating to EMCS, which include the new concepts of Registered Consignor, and Direct Delivery as well as changes to the former Occasional Importer regime (now known as Temporary Registered Consignees) and Distance Selling to the UK.
In addition you will notice that we are considering exceptions from the requirement to use EMCS for some categories of intra-UK movements. However, I must stress that this is still at an early stage and requires more thinking from us - in particular how to address existing anomalies and inconsistencies within the alcohol regimes that would remain should we decide to make exceptions.
Whilst sharing this latest draft with you does not constitute a formal consultation, as we have no discretion over whether to transpose the Directive, my team would nevertheless welcome any comments that you may have about either the substance or indeed the style and layout.
