PART IPRELIMINARY
InterpretationI13
In these Regulations–
“the 1988 Regulations” means the Excise Warehousing (Etc.) Regulations 19883;
“the 1999 Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 19994;
“authorized warehousekeeper” has the meaning given in the 1999 Regulations;
“entitled passenger” means a person holding a transport document for a voyage or flight–
“excise goods” means goods, other than hydrocarbon oil6, of a class or description subject to any duty of excise;
“export shop” has the meaning given in regulation 2 above;
“passenger” means a person holding a transport document for travel by sea or air who intends to travel from the port or airport where the export shop is situated.