- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/07/1999)
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The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999
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Changes over time for: Section 17
Version Superseded: 31/12/2020
Alternative versions:
- 01/07/1999- Amendment
- 01/07/1999
Point in time - 31/12/2020- Amendment
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Stocktaking—imported merchandiseU.K.
17.—(1) The registered mobile operator shall take stock of the merchandise on board the ship or aircraft in accordance with the provisions of this regulation.
(2) In the case of merchandise brought by sea the registered mobile operator shall take stock of the merchandise that remains unsold at the time of importation prescribed by section 5(2)(a) of the Act.
(3) In the case of merchandise brought by air the registered mobile operator shall take stock of the merchandise that remains unsold at the time the aircraft enters the air space above the United Kingdom (or, if earlier, at the time the aircraft enters the air space above the territorial sea(1) of the United Kingdom).
(4) The registered mobile operator shall ascertain the difference, if any, between the amount of the merchandise shown on the appropriate document accompanying the merchandise and the amount of that merchandise remaining when he took stock in accordance with this regulation.
(5) If the amount of merchandise is less than the amount of merchandise shown on the appropriate document the registered mobile operator shall record that difference on the appropriate document as if he were the recipient of the merchandise and the difference were a shortage in the merchandise received.
(1)
Section 1(5) of the Territorial Sea Act 1987 (c. 49) provides that references to the “territorial sea” shall be construed in accordance with the provisions of that Act.
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