Introductory Text
PART I PRELIMINARY
1.Citation and commencement
2.Interpretation
PART II APPROVAL AND REGISTRATION
3.Registered mobile operators
4.Fiscal representatives
5.Certificates of registration
PART III RELEVANT REVENUE TRADERS
6.Merchandise for sale by retail on ships and aircraft
7.Duties and liabilities of a registered mobile operator
8.Privileges of a registered mobile operator
9.When a registered mobile operator must have a fiscal representative
10.Appointment and cessation of appointment of a fiscal representative
11.Duties and liabilities of a fiscal representative
12.Privileges of a fiscal representative
PART IV MERCHANDISE SHIPPED IN THE UNITED KINGDOM
13.Application of Part IV
14.Use of appropriate document
15.Stocktaking—exported merchandise
PART V MERCHANDISE IMPORTED INTO THE UNITED KINGDOM
16.Application of Part V
17.Stocktaking—imported merchandise
PART VI EXCISE DUTY POINTS AND PAYMENT AND DRAWBACK OF EXCISE DUTY
18.Excise duty points—merchandise
19.Excise duty points—stores
20.Time for payment
21.Accounting for duty
22.Drawback
PART 6A CLOSED SHOP PROCEDURE
22A.Application of Part 6A
22B.Notice and approval
22C.Change to an approved procedure
22D.Unshipping of merchandise
PART VII SIMPLIFIED PROCEDURES
23.Application of Part VII
24.Notice
25.Procedure
PART VIII FORFEITURE, CONSEQUENTIAL AMENDMENT AND TRANSITIONAL PROVISIONS
26.Forfeiture
27.Consequential amendment
28.Transitional provisions
Signature
Explanatory Note