# The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015, Regulation 11: Goods consumed in a port or on a flight in the United Kingdom-payment of duty

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

(1) Where excise goods shipped or carried as stores without payment of duty or on drawback are—
(a) consumed on board an aircraft on a journey of a description specified by the Commissioners in a published notice; ...
(b) consumed on board a ship in a port in the United Kingdom in circumstances specified by the Commissioners in a published notice, or
(c) 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.
(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.
(3) The rate of duty shall be the rate in force at the time the goods are consumed or treated as consumed.

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Source: https://www.legislation.gov.uk/uksi/2015/368/regulation/11 (the official version)
Page: https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.