The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019
These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 2 amends the definition of “Member State” and “territory of a Member State” removing 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. This reflects amendments made to Article 5 of Council Directive 2008/118/EC (OJ L009, 14.1.2009, p. 12-30) by Article 2 of Council Directive 2019/475/EU (OJ L83, 25.3.2019, p. 42-43).
Lifecycle
Department
Made
19 Dec 2019
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In force
01 Jan 2020
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs have been designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU and payment of excise duty.
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