Finance Act, 1992

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Accompanying documents.

111.—(1) With the exception of excisable products referred to in subsection (2) of section 106 , excisable products, in the course of delivery—

(a) from another Member State to any person in the State,

(b) from any person in the State to any person in another Member State, and

(c) through the State to or from a Member State from or to another Member State,

shall, at all times while within the State during the course of such delivery, be accompanied by a document (hereafter in this Chapter referred to as “an accompanying document”).

(2) Where an authorised warehousekeeper dispatches excisable products under a duty-suspension arrangement for delivery to a person in another Member State not being either—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive, or

(b) a trader registered with the authorities of another Member State under the provisions of Article 16.2 of the Directive,

he shall ensure that, in addition to the accompanying document, a copy of the duty document referred to in paragraph (c) of subsection(2) of section 109 is dispatched with and accompanies the said excisable products in the course of their delivery.

(3) Where excisable products are dispatched under a duty-suspension arrangement by a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive to a trader referred to in paragraph (b) of subsection (3) of section 110 , such trader shall take all reasonable steps to ensure that such excisable products shall, in addition to the accompanying document, be accompanied at all times while within the State by another document certifying in the manner prescribed that—

(a) the transaction involving the said excisable products has been declared to an officer prior to the dispatch of the said products from the other Member State, and

(b) the duty on the said excisable products has been either paid or secured in the State,

and, where the document referred to in this subsection does not for any reason accompany the said excisable products, it shall be a sufficient and lawful excuse for the said trader to show that he had informed the person sending or dispatching the said excisable products of the legal requirement for such a document.

(4) For the purpose of giving effect to the provisions of this section, regulations under section 117 may, without prejudice to the generality of that section, make provision—

(a) in relation to the accompanying document, specifying the person responsible for drawing up the document and specifying its form and content and the procedures to be followed in relation to its completion, issue (including the number of copies to be issued and the persons to whom they are to be issued), receipt, certification and the specifying of any other conditions and requirements as appear to the Commissioners to be necessary for the proper operation of the provisions of the Directive, and

(b) in relation to the duty document, specifying any essential features of such document and providing for any necessary control requirements relating to the authentication of the said document.

(5) Any person who contravenes or fails to comply with any provision of this section or with any regulations made thereunder shall be guilty of an offence and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000.

(6) Any excisable products in respect of which an offence has been committed under this section, or any goods which are packed with or used in concealing such products, shall be liable to forfeiture and, where any such products are found in, on, or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said products and shall also be liable to forfeiture.