{
  "url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "The authorisation must be obtained by the master of the ship, operator of the aircraft or operator of the railway vehicle on which the excise goods are to be shipped or carried.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}