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(Regulation 8(3))
1. In this Schedule–U.K.
“approved place” means a place approved by the Commissioners for the collection of excise goods to which this Schedule applies;
[F1“qualifying ticket” means a transport document valid for travel by sea, air or rail from the port, airport or international railway station or terminal where the export shop is situated;]
Textual Amendments
F1Words in Sch. para. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 20(6)(a)
Commencement Information
I1Sch. para. 1 in force at 1.4.2000, see reg. 1
2. An order for the supply of excise goods must be placed with the authorized warehousekeeper by a passenger who is not an entitled passenger.U.K.
Commencement Information
I2Sch. para. 2 in force at 1.4.2000, see reg. 1
3. The passenger must hold a qualifying ticket.U.K.
Commencement Information
I3Sch. para. 3 in force at 1.4.2000, see reg. 1
4. The passenger must place his order before he travels, and travel from the [F2port, airport or international railway station or terminal] where the export shop at which his order was placed is situated.U.K.
Textual Amendments
F2Words in Sch. para. 4 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 20(6)(b)
Commencement Information
I4Sch. para. 4 in force at 1.4.2000, see reg. 1
5. Subject to paragraph 7 below, the passenger must collect his order in person–U.K.
(a)from the export shop where he placed his order; or
(b)from an approved place within a [F3port, airport or international railway station or terminal] to which he has travelled using his qualifying ticket.
Textual Amendments
F3Words in Sch. para. 5(b) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 20(6)(c)
Commencement Information
I5Sch. para. 5 in force at 1.4.2000, see reg. 1
6. Subject to paragraph 7 below, the passenger shall not be allowed to collect the excise goods he ordered unless, by producing such documents as the authorized warehousekeeper may require, he satisfies the warehousekeeper that he is the passenger who placed the order.U.K.
Commencement Information
I6Sch. para. 6 in force at 1.4.2000, see reg. 1
7. If the authorized warehousekeeper is satisfied that due to some fortuitous event or due to some misadventure that has befallen the passenger it is impracticable for the passenger to collect his order in person he may permit a person acting on behalf of the passenger to collect the passenger’s excise goods.U.K.
Commencement Information
I7Sch. para. 7 in force at 1.4.2000, see reg. 1
8. In any case to which paragraph 7 above applies, the authorized warehousekeeper shall keep a record of–U.K.
(a)the name and address of the passenger,
(b)the circumstances that made it impracticable for the passenger to collect his order in person, and
(c)the name and address of the person acting on behalf of the passenger.
Commencement Information
I8Sch. para. 8 in force at 1.4.2000, see reg. 1