{
  "url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-11",
  "json_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-11.json",
  "legislation": "uksi/2015/368",
  "legislation_title": "The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Goods consumed in a port or on a flight in the United Kingdom-payment of duty",
  "text": "(1) Where excise goods shipped or carried as stores without payment of duty or on drawback are—\n(a) consumed on board an aircraft on a journey of a description specified by the Commissioners in a published notice; ...\n(b) consumed on board a ship in a port in the United Kingdom in circumstances specified by the Commissioners in a published notice, or\n(c) consumed on board a railway vehicle in the United Kingdom in circumstances specified by the Commissioners in a published notice,\nduty must be paid on the goods consumed in accordance with regulation 12.\n(2) The Commissioners may specify in a published notice circumstances when goods are to be treated as consumed on a journey, in port or on board a railway vehicle in the United Kingdom.\n(3) The rate of duty shall be the rate in force at the time the goods are consumed or treated as consumed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 1.4.2015, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/368/regulation/11",
    "retrieved_at": "2026-10-28T23:46:25.066345+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."
}