{
  "url": "https://openlegislation.uk/aircraft-customs-and-excise-regulations-1981/regulation-2",
  "json_url": "https://openlegislation.uk/aircraft-customs-and-excise-regulations-1981/regulation-2.json",
  "legislation": "uksi/1981/1259",
  "legislation_title": "The Aircraft (Customs and Excise) Regulations 1981",
  "legislation_url": "https://openlegislation.uk/aircraft-customs-and-excise-regulations-1981",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In these Regulations:—\n“the Act” means the Customs and Excise Management Act 1979;\n“aircraft” includes all balloons, kites, gliders, airships and flying machines;\n“transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;\n...\n“loading pass” means a document relating to goods which a proper officer in his discretion may issue indicating the existence of a transit accompanying document relating to those goods and containing such other information as he considers appropriate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.10.1981, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1981/1259/regulation/2",
    "retrieved_at": "2026-10-29T18:33:54.078928+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}