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–

  1. a

     to a destination in a place to which Council Directive 92/12/EEC5 does not apply, and

  2. b

     who is travelling to that destination from or via the port or airport where the export shop is situated;

• “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.