20.—F1(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In the case of a retail container of [F2alcoholic product] imported from [F3a place outside the United Kingdom] and held by an authorized warehousekeeper on premises that are not a tax warehouse, that container must be stamped within 14 days of its being imported into the United Kingdom.
(3) In the case of a retail container of [F2alcoholic product] held by an irregular stamper, that container must be stamped within 14 days of its being imported into the United Kingdom.
F4(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In the case of a retail container of [F2alcoholic product] held by a person who bottles [F2alcoholic product] on which excise duty has been paid, that container must be stamped at the time that it is removed from the premises specified in regulation 19(1)(d).
(6) In any other case, a retail container of [F2alcoholic product] must be stamped before the excise duty point for the [F2alcoholic product] it contains.
Textual Amendments
F1Reg. 20(1) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 18(a) (with reg. 23) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.
F2Words in Regulations substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 10(9) (with Sch. para. 10(10))
F3Words in reg. 20(2) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 18(b) (with reg. 23) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.
F4Reg. 20(4) omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 10(6) (with Sch. para. 10(10))
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97
C2Reg. 20 modified (N.I.) by S.I. 2020/1559, reg. 97(2)(ab) (as substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(b))