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  1. Introductory Text

  2. PART 1 Introductory

    1. 1.Citation and commencement

  3. PART 2 Travellers’ allowances and simplified computation

    1. 2.Amendment of the Travellers’ Allowances Order 1994

    2. 3.After article 1 insert— Interpretation (1) In this Order “excise goods” means any goods chargeable...

    3. 4.In article 2— (a) in paragraph (1)—

    4. 5.In article 3 omit the words from “That condition” to...

    5. 6.After article 5 insert— Simplified calculation of excise duty (1) This article has effect for the purposes of calculating...

    6. 7.(1) The Schedule is amended as follows.

    7. 8.After the Schedule insert— SCHEDULE 2 SIMPLIFIED CALCULATION OF EXCISE...

  4. PART 3 Consequential provisions and miscellaneous amendments

    1. CHAPTER 1 Consequential provisions

      1. 9.References to section 13 of the Customs and Excise (General Reliefs) Act 1979

      2. 10.References to a person entering the United Kingdom

    2. CHAPTER 2 Miscellaneous amendments

      1. 11.Amendment of the Value Added Tax Regulations 1995

      2. 12.Amendment of the Tobacco Products Regulations 2001

      3. 13.Amendment of the Duty Stamps Regulations 2006

    3. CHAPTER 3 Sales on board ships, aircraft and trains

      1. 14.Revocation of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999

      2. 15.Consequential amendments and revocation

      3. 16.Omit regulation 16(2) (other regulations) of the Hydrocarbon Oil (Registered...

      4. 17.(1) The Duty Stamps Regulations 2006 are amended as follows....

      5. 18.The Excise Goods (Sales on Board Ships and Aircraft) (Amendment)...

      6. 19.Omit regulations 17 to 20 (amendments to the Excise Goods...

    4. CHAPTER 4 Export shops and stores

      1. 20.Amendment of the Excise Goods (Export Shops) Regulations 2000

      2. 21.Amendment of the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015

  5. PART 4 Transitional and savings provisions

    1. 22.The Travellers’ Allowances Order 1994

    2. 23.The Value Added Tax Regulations 1995

    3. 24.The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999

    4. 25.The Tobacco Products Regulations 2001

    5. 26.The Duty Stamps Regulations 2006

  6. Signature

  7. Explanatory Note