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2010 review: excise duties

Speed read

A Janus period indeed for excise duty as the preparation for the first full phase Excise Movement and Control System (EMCS) moves from preparation into completion as the clock ticks into 1 January 2011 – will it be ‘all right on the night’? New excise powers have been introduced against fraud on the Kittel principles; likewise new duty points and penalties take effect; an old administrative requirement to ‘make entry’ of oils, cider and wine makers’ premises bares unexpected and unwelcome teeth to hold the individual signatory to the entry form jointly and severally liable for all the company’s duty; and notification is given by the government of duty changes for beer at the lower and higher strength categories, including a parafiscal ‘first’ for excise duty.

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