The Excise Goods (Export Shops) Regulations 2000

PART IPRELIMINARY

1Citation and commencement

3Interpretation

PART IIAUTHORIZED WAREHOUSEKEEPERS

PART IIIEXPORT SHOPS

6Application of the 1988 Regulations

7Storage of excise goods

8Supplying passengers with excise goods

10Privileges of an authorized warehousekeeper

PART IVEXCISE DUTY POINTS, PAYMENT OF DUTY AND RETURNS

11Excise duty points

12Payment—approval of arrangements

13Payments and returns

14Returns—supplementary provisions

SCHEDULESUPPLY OF PRE-ORDERED EXCISE GOODS

1In this Schedule– “approved place” means a place approved by...

2An order for the supply of excise goods must be...

3The passenger must hold a qualifying ticket.

4The passenger must place his order before he travels, and...

5Subject to paragraph 7 below, the passenger must collect his...

6Subject to paragraph 7 below, the passenger shall not be...

7If the authorized warehousekeeper is satisfied that due to some...

8In any case to which paragraph 7 above applies, the...

2000 No. 645

CUSTOMS AND EXCISE

The Excise Goods (Export Shops) Regulations 2000

Made8th March 2000

Laid before Parliament9th March 2000

Coming into force1st April 2000

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), and (3), 100G and 100H of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922 and of all other powers enabling them in that behalf, hereby make the following regulations: