Regulation 3 ApplicationI1

United Kingdom

These Regulations shall apply to goods on which excise duty would, but for deferment granted by these Regulations, be payable on or after 1st January 1993; being goods of any of the following descriptions—

(a)

wine, F1other fermented product, cider, spirits, F2biofuels, hydrocarbon oils; and

(b)

beer imported by a registered excise dealer and shipper.

Annotations

Textual amendments

F1: Words in reg. 3(a) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 2(3)
F2: Word in reg. 3(a) inserted (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 5(3)

Commencement

I1: Reg. 3 in force at 1.1.1993, see reg. 1(1)