The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

Amendment of the Excise Goods (Export Shops) Regulations 2000

20.—(1) The Excise Goods (Export Shops) Regulations 2000(1) are amended as follows.

(2) In regulation 3 (interpretation)—

(a) for the definition of “entitled passenger” substitute—

““entitled passenger” means a person holding a relevant transport document who is travelling to their destination from or via the port, airport or international railway station or terminal where the export shop(2) is situated.”;

(b) after the definition of “export shop” insert—

““international railway journey” means a journey on board a railway vehicle from Great Britain to any other country or territory;

“international railway station or terminal” means a railway station or rail terminal from which an international railway journey may be made and includes the terminal area at Folkestone serving the tunnel linking England and France;”;

(c) for the definition of “passenger” substitute—

““passenger” means a person holding a transport document for travel by sea, air or rail who intends to travel from the port, airport or international railway station or terminal where the export shop is situated;”;

(d) after the definition of “passenger” insert—

““relevant transport document” means a transport document for a voyage, flight or international railway journey to a destination outside the United Kingdom, other than the Isle of Man, but does not include a transport document for a journey from a port, airport or international railway station or terminal in Northern Ireland to a destination in the European Union to which Council Directive 2008/118 EC(3) applies.”.

(3) In regulation 7(2) (storage of excise goods) for “port or airport”, in both places where these words appear, substitute “port, airport or international railway station or terminal”.

(4) In regulation 8(1) (supplying passengers with excise goods) for “transport document” substitute “relevant transport document”.

(5) In regulation 9(2) (removal) for “port or airport” substitute “port, airport or international railway station or terminal”.

(6) In the Schedule (supply of pre-ordered excise goods)—

(a) in paragraph 1 for the definition of “qualifying ticket” 1 substitute—

““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;”;

(b) in paragraph 4 for “port or airport” substitute “port, airport or international railway station or terminal”;

(c) in paragraph 5(b) for “port or airport” substitute “port, airport or international railway station or terminal”.

(1)

S.I. 2000/645; amended by S.I. 2010/593 and modified by S.I. 2004/1003.

(2)

“Export shop” has the meaning given in regulation 2 of the Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), as amended by S.I. 2010/593 and modified by S.I. 2004/1003.

(3)

OJ L 9, 14.1.2009, p.12.