# The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024, Note: Explanatory note

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

(This note is not part of the Regulations)
These Regulations make various amendments relating to excise duty.
Regulation 2 amends the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 in relation to the keeping of goods in an excise warehouse. This regulation removes the requirement that revenue traders may only store goods in an excise warehouse for longer than 72 hours if they are an authorised warehousekeeper, a registered owner or they have a duty representative, and makes consequential amendments on that change.
Regulation 3 amends regulation 11 of the Excise Goods (Export Shops) Regulations 2000 to allow a person who purchases goods from an export shop with the intention of exporting the goods to return the goods to the export shop.
Regulation 4 makes various amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (“HMDP”) in connection with the movements of goods wholly within the United Kingdom, simplified procedures and free zones.
Regulation 5 amends regulation 100(1)(c) of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) Regulations 2020 so that the version of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 which applies in Northern Ireland is the version that applies to the rest of the United Kingdom.
Regulation 6 amends regulation 9(1)(c) of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 in consequence of the amendments to regulation 57 HMDP.
Regulations 7 to 10 make consequential amendments to other Regulations.
Any notices that are made under powers created by these Regulations will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
A Tax Information and Impact Note covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2024/1262/note (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024/note/enacted
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.