Regulation 5 I1
The authorisation must be obtained by the F1master of the ship, operator of the aircraft or operator of the railway vehicle on which the excise goods are to be shipped or carried.
Annotations
Textual amendments
- F1
Words in reg. 5 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(4)