2. In these Regulations–
“the Act” means the Customs and Excise Management Act 1979;
“authorized warehousekeeper” has the meaning given in regulation 3 below;
“duty representative” has the meaning given in regulation 6 below;
“the initial period” means a period of seventy-two hours but, for the purpose of calculating seventy-two hours, hours comprised in any day that is a Saturday, Sunday, Christmas Day, Boxing Day, New Year’s Day, Good Friday or Easter Monday shall not be counted;
“occupier” means the occupier of an excise warehouse;
“operations” means operations that are permitted to be carried out on warehoused goods by or under warehousing regulations;
“registered owner” has the meaning given in regulation 5 below;
[F1“relevant goods” means dutiable goods, other than—
hydrocarbon oil,
bioethanol within the meaning of section 2AB of the Hydrocarbon Oil Act, and
special energy product,
on which excise duty has not been paid;]
“relevant revenue trader” means any authorized warehousekeeper, registered owner, or duty representative;
[F2“special energy product” has the meaning given by regulation 2 of the Excise Warehousing (Energy Products) Regulations 2004].
Textual Amendments
F1Words in reg. 2 substituted (1.9.2004) by The Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064), regs. 1, 7(2)
F2Words in reg. 2 inserted (1.9.2004) by The Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064), regs. 1, 7(3)
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c)
Commencement Information