{
  "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000",
  "json_url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000.json",
  "id": "uksi/2000/645",
  "title": "The Excise Goods (Export Shops) Regulations 2000",
  "long_title": "These Regulations come into force on 1st April 2000.",
  "citation": "S.I. 2000/645",
  "type": "uksi",
  "year": "2000",
  "number": "645",
  "version": "current",
  "date": "2000-03-08",
  "revised": true,
  "valid_from": "2024-12-23",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-1",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Interpretation",
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      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "AUTHORIZED WAREHOUSEKEEPERS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "heading": "Conditions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/5",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "EXPORT SHOPS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Application of the 1988 Regulations",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Storage of excise goods",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Supplying passengers with excise goods",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-8",
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      "status": null,
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    {
      "path": "regulation/9",
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      "heading": "Removal",
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10",
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      "heading": "Privileges of an authorized warehousekeeper",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "EXCISE DUTY POINTS, PAYMENT OF DUTY AND RETURNS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Excise duty points",
      "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/12",
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      "heading": "Payment—approval of arrangements",
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      "status": null,
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    },
    {
      "path": "regulation/13",
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      "heading": "Payments and returns",
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    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Returns—supplementary provisions",
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
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      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "SUPPLY OF PRE-ORDERED EXCISE GOODS",
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      "status": null,
      "parent": null
    },
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    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/645",
    "retrieved_at": "2026-10-29T09:18:47.917979+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."
}