# The Excise Duties (Deferred Payment) Regulations 1992, Regulation 3: Application

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

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, other fermented product, cider, spirits, biofuels, hydrocarbon oils; and
(b) beer imported by a registered excise dealer and shipper.

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Source: https://www.legislation.gov.uk/uksi/1992/3152/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.