# The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015, Regulation 5


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.

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Source: https://www.legislation.gov.uk/uksi/2015/368/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.