Regulation 11 Goods consumed in a port or on a flight in the United Kingdom-payment of dutyI1
United Kingdom
Where excise goods shipped or carried as stores without payment of duty or on drawback are—
consumed on board an aircraft on a journey of a description specified by the Commissioners in a published notice; F1...
consumed on board a ship in a port in the United Kingdom in circumstances specified by the Commissioners in a published notice, F2or
consumed on board a railway vehicle in the United Kingdom in circumstances specified by the Commissioners in a published notice,
duty must be paid on the goods consumed in accordance with regulation 12.
The Commissioners may specify in a published notice circumstances when goods are to be treated as F4consumed on a journey, in port or on board a railway vehicle in the United Kingdom.
The rate of duty shall be the rate in force at the time the goods are consumed or treated as consumed.
Annotations
Textual amendments
- F1
Word in reg. 11(1)(a) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(7)(a)(i)
- F2
Word in reg. 11(1)(b) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(7)(a)(ii)
- F3
Reg. 11(1)(c) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(7)(a)(iii)
- F4
Words in reg. 11(2) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(7)(b)