# The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998, Regulation 2: Interpretation

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

In these Regulations:
(a) “Community Customs Code” means Council Regulation (EEC) No. 2913/92 dated 12 October 1992;
(b) “excise duty point” has the meaning given by section 1 of the Finance Act (No. 2) Act 1992;
(c) “excise goods” means goods charged with excise duty by or under an enactment;
(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;
(e) “Implementing Regulation” means Commission Regulation (EEC) No. 2454/93 dated 2 July 1993; and
(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.

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Source: https://www.legislation.gov.uk/uksi/1998/202/regulation/2 (the official version)
Page: https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.