{
  "url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-2",
  "json_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-2.json",
  "legislation": "uksi/1998/202",
  "legislation_title": "The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations:\n(a) “Community Customs Code” means Council Regulation (EEC) No. 2913/92 dated 12 October 1992;\n(b) “excise duty point” has the meaning given by section 1 of the Finance Act (No. 2) Act 1992;\n(c) “excise goods” means goods charged with excise duty by or under an enactment;\n(d) “external Community transit procedure” means the movement referred to in article 91(2) at subparagraph (a) of the Community Customs Code, in respect of which articles 91 to 97 of that Code and articles 341 to 380 and 382 to 388 of the Implementing Regulation make provision;\n(e) “Implementing Regulation” means Commission Regulation (EEC) No. 2454/93 dated 2 July 1993; and\n(f) “internal Community transit procedure” means the movement referred to in article 163(2) at subparagraph (a) of the Community Customs Code, in respect of which article 163(3) of that Code and article 381, and articles 382 to 388 of the Implementing Regulation make provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 2 (as amended by S.I. 2020/1494, regs. 1, 5(2)); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 25.2.1998, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L.302, 19.10.92, page 1; article 4(7) was amended by article 1(2)(b) of the European Parliament and Council Regulation (EC) No. 82/97 dated 19 December 1996 (OJ L.17, 21.1.97, page 1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L.253, 11.10.93, page 1; relevant amendments are: article 368 was amended by article 1(14) of Commission Regulation (EC) No. 3254/94 dated 19 December 1994 (OJ L.346, 31.12.94, page 1); the following articles were amended by articles (specified in the following brackets) of Commission Regulation (EC) No. 482/96 dated 19 March 1996 (OJ L.70, 20.3.96, page 4): 348(1(8)), 356(1(9)), 360 to 362(1(10)), 368(1(11)), 376(1(12)) and 380(1(13)); and article 361 was amended by article 1 of Council Regulation (EC) No. 2153/96 dated 25 October 1996 (OJ L.289, 12.11.96, page 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/202/regulation/2",
    "retrieved_at": "2026-10-29T11:38:16.712082+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}