{
  "url": "https://openlegislation.uk/excise-goods-accompanying-documents-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-accompanying-documents-regulations-2002/introduction.json",
  "legislation": "uksi/2002/501",
  "legislation_title": "The Excise Goods (Accompanying Documents) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/excise-goods-accompanying-documents-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 6th March 2002\nLaid before Parliament 8th March 2002\nComing into force 1st April 2002\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (e), (fa), (fb), (g), (h), (j), (k), (3), (4) and (5), 100G, 100H and 118A(1) and (2) of the Customs and Excise Management Act 1979, section 1 of the Finance (No. 2) Act 1992; and additionally, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities and payment of excise duty, in exercise of the powers conferred by that section, and of all other powers enabling them in that behalf, hereby make the following regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (except for regs. 1, 27, 30, Sch.) (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 91, Sch. 3 Table (with Sch. 3 Notes 3, 4)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 2; section 1(1) defines “the Commissioners”, “excise duty point”, “excise warehouse”, “exporter”, “officer”, “registered excise dealer and shipper” and “registered excise dealers and shippers regulations”; section 93(2)(a) was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 2; section 93(1) and (3) was amended by, and section 93(2)(fa) and (fb) was inserted by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 93(2)(g) to (l) was inserted by the Finance Act 1986(c. 41), Schedule 3, paragraph 4, and amended by the Finance (No. 2) Act 1992, Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991(c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1992 c. 48."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty)."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1972 c. 68."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 2(e), Sch."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations modified (1.5.2004) by The Excise Duty Points (Etc.) (New Member States) Regulations 2004 (S.I. 2004/1003), regs. 1, 7"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations applied (1.7.2005) by The Denatured Alcohol Regulations 2005 (S.I. 2005/1524), regs. 1, 18"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/501/introduction",
    "retrieved_at": "2026-10-29T07:13:49.157291+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."
}