Glossary entry (derived from question below)
English term or phrase:
Holding, Movement and Duty Point
Polish translation:
składowanie, przemieszczenie, punkt poboru podatku akcyzowego
Added to glossary by
Aneta Turkiewicz
Oct 12, 2018 08:33
5 yrs ago
7 viewers *
English term
Holding, Movement and Duty Point
English to Polish
Law/Patents
Law: Taxation & Customs
prawo podatkowe
czyli HMDP Reuglations: w sprawie nałożenia podatku akcyzowego za przewóz towaru podlegającemu akcyzie (w piśmie z urzędu skarbowego w UK)
Proposed translations
(Polish)
2 +1 | składowanie, przemieszczenie, punkt poboru podatku akcyzowego | Frank Szmulowicz, Ph. D. |
Proposed translations
+1
6 hrs
Selected
składowanie, przemieszczenie, punkt poboru podatku akcyzowego
Propozycja
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Note added at 7 hrs (2018-10-12 15:52:34 GMT)
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Holding of excise goods under duty suspension arrangements
34. Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.---------------
40.—(1) This Part applies to the movement of excise goods dispatched to another Member State—
(a)from a tax warehouse in the United Kingdom; or
(b)by a UK registered consignor,
under duty suspension arrangements.
(2) Except for regulation 45, it only applies to a movement which starts after 31st December 2010.
Electronic administrative document for exports of excise goods under duty suspension arrangements
41.—(1) Subject to regulation 50, a movement of excise goods to which this Part applies must take place under cover of an electronic administrative document.
5. Subject to regulation 7(2), there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.
http://www.legislation.gov.uk/uksi/2010/593/made
--------------------------------------------------
Note added at 7 hrs (2018-10-12 15:52:34 GMT)
--------------------------------------------------
Holding of excise goods under duty suspension arrangements
34. Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.---------------
40.—(1) This Part applies to the movement of excise goods dispatched to another Member State—
(a)from a tax warehouse in the United Kingdom; or
(b)by a UK registered consignor,
under duty suspension arrangements.
(2) Except for regulation 45, it only applies to a movement which starts after 31st December 2010.
Electronic administrative document for exports of excise goods under duty suspension arrangements
41.—(1) Subject to regulation 50, a movement of excise goods to which this Part applies must take place under cover of an electronic administrative document.
5. Subject to regulation 7(2), there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.
http://www.legislation.gov.uk/uksi/2010/593/made
4 KudoZ points awarded for this answer.
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