# The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015, Regulation 3: Duty free stores

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

(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2015/368/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.