The Excise Goods (Export Shops) Regulations 2000

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Application

   3. 3. Interpretation

3. PART II AUTHORIZED WAREHOUSEKEEPERS

   1. 4. Conditions

   2. 5. Revocation

4. PART III EXPORT SHOPS

   1. 6. Application of the 1988 Regulations

   2. 7. Storage of excise goods

   3. 8. Supplying passengers with excise goods

   4. 9. Removal

   5. 10. Privileges of an authorized warehousekeeper

5. PART IV EXCISE DUTY POINTS, PAYMENT OF DUTY AND RETURNS

   1. 11. Excise duty points

   2. 12. Payment—approval of arrangements

   3. 13. Payments and returns

   4. 14. Returns—supplementary provisions

6. Signature

7. 1. SCHEDULE

      SUPPLY OF PRE-ORDERED EXCISE GOODS

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

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

      3. 3. The passenger must hold a qualifying ticket.

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

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

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

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

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

8. Explanatory Note