# The Aircraft (Customs and Excise) Regulations 1981, Regulation 2

Extent: E+W+S+N.I.

In these Regulations:—
“the Act” means the Customs and Excise Management Act 1979;
“aircraft” includes all balloons, kites, gliders, airships and flying machines;
“transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;
...
“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.

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Source: https://www.legislation.gov.uk/uksi/1981/1259/regulation/2 (the official version)
Page: https://openlegislation.uk/aircraft-customs-and-excise-regulations-1981/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.