Glossary entry

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

+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
Peer comment(s):

agree Grzegorz Mysiński
1 hr
Dziękuję Grzegorzu. Serdecznie pozdrawiam.
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4 KudoZ points awarded for this answer.
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