Regulation 2 Application
(1)
Subject to paragraph (2) below, these Regulations apply to goods chargeable with a duty of excise provided that those goods have not been, and will not be, consumed in the United Kingdom.
(2)
These Regulations shall not apply—
(a)
to any goods exported from the United Kingdom if they are, at the time of their exportation, consigned to a place outside the Communities;
(b)
to chewing tobacco; and
(c)
to matches and mechanical lighters.