{
  "url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Duty free stores",
  "text": "(1) Excise goods may be shipped or carried for use on a ship, aircraft or railway vehicle as stores without payment of duty or on drawback in such circumstances as the Commissioners may specify in a published notice.\n(2) The power for the Commissioners to specify circumstances in a published notice under paragraph (1) includes power to make different provision in relation to a ship, aircraft or railway vehicle which is on a journey to, from or via Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 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/3",
    "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."
}