# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 20: The Excise Warehousing (Etc.) Regulations 1988

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

(1) The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on IP completion day.
(2) In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.

---
Source: https://www.legislation.gov.uk/uksi/2019/15/regulation/20 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.