ERODG1500 - Introduction: what are the laws and regulations

Acts

Claims for recovery of overpaid excise duty.

  • Customs and Excise Management Act 1979 (CEMA), section 137A.

Claims for recovery of overpaid excise duty where there has been official error or delay.

  • Finance Act 2001, Schedule 3, Paragraphs 1- 3.

Refusal of repayment if the claimant would be unjustly enriched, and the extent to which loss or damage should be disregarded.

  • Customs and Excise Management Act 1979 (CEMA) section 137A (3) as effected by Finance Act 1997, Schedule 5, Paragraph 1 (1) - (3).

Establish how reimbursements should be arranged and the provisions for the undertakings.

  • Finance Act 1997, Schedule 5, Paragraphs 3 (1) - (8).

Regulations

Relevant Statutory Instruments include:

  • Revenue Traders (Accounts and Records) Regulations 1992, Regs 9-17;
  • Aircraft Operators (Accounts and Records) Regulations 1994, Regs 9-16;
  • Excise Duty (Payments in Case of Error or Delay) Regs 2001; and
  • Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001, Regs 5-6.

Please note that repayment of excise duty that falls outside the scope of CEMA section 137A and Finance Act 2001, schedule 3, will be specified in the legislation appropriate to those excise regimes and is not covered in this guidance.