Exiting The European Union PART 1 Introductory provision Citation and commencement 1 These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint. PART 2 Amendments to miscellaneous regulations relating to excise duties Amendment of the Excise Warehousing (Etc.) Regulations 1988 2 1 The Excise Warehousing (Etc.) Regulations 1988 are amended as follows. 2 In regulation 17 (removal from warehouse— documentary exceptions)— a omit paragraphs (7)(e) and (ea); b in paragraph (12), for the definition of “single administrative document”, substitute— single administrative document” means the single administrative document provided for in a public notice made by the Commissioners under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 ; . Amendment of the Spirits Regulations 1991 3 1 The Spirits Regulations 1991 are amended as follows. 2 In regulation 18 (ascertainment of strength of spirits), for paragraph 1(c), substitute— c by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to IP completion day . . Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 4 1 The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 are amended as follows. 2 In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute— private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 ; . Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 5 1 The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 are amended as follows. 2 Omit regulation 11(2)(aa) (privileges of an authorized warehousekeeper). Amendment of the Excise Warehousing (Energy Products) Regulations 2004 6 1 The Excise Warehousing (Energy Products) Regulations 2004 are amended as follows. 2 In regulation 2 (interpretation), omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”. 3 Omit regulation 3 (European Union imports). 4 In regulation 5 (treatment of warehoused special energy products)— a omit paragraph (1); b in paragraph (2), omit “(other than special energy product that falls within paragraph (1) above)”; c in paragraph (3), after “to which paragraph” omit “(1) or”; d omit paragraph (4)(c). Amendment of the Denatured Alcohol Regulations 2005 7 1 The Denatured Alcohol Regulations 2005 are amended as follows. 2 In regulation 4 (classes of denatured alcohol)— a for paragraph (2), substitute— 2 Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5. ; b for paragraph (3), substitute— 3 Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6. ; c omit paragraph (4); d in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”; e omit paragraph (7). 3 For regulation 18, substitute— Importing and exporting denatured alcohol 18 The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid. . Amendment of the Duty Stamps Regulations 2006 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 Transitional and saving provisions Interpretation 19 In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day. The Excise Warehousing (Etc.) Regulations 1988 20 1 The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on IP completion day . 2 In this regulation, “ excise goods ” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018. The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 21 1 Regulation 11(2)(aa) of the Principal Regulations continues to apply to goods that are in the course of a movement on IP completion day . 2 In this regulation, “ the Principal Regulations ” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 as they have effect prior to the amendment made by regulation 5 of these Regulations. The Denatured Alcohol Regulations 2005 22 1 The amendments made by regulation 7 have no effect in relation to— a denatured alcohol made before IP completion day ; b denatured alcohol that has been incorporated before IP completion day into a product that is not for human consumption; or c denatured alcohol (whether made or incorporated) that is in the course of a movement on IP completion day . 2 In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations. The Duty Stamps Regulations 2006 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Melissa Tatton Jim Harra Two of the Commissioners for Her Majesty's Revenue and Customs