{
  "url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000/introduction.json",
  "legislation": "uksi/2000/645",
  "legislation_title": "The Excise Goods (Export Shops) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/excise-goods-export-shops-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 8th March 2000\nLaid before Parliament 9th March 2000\nComing into force 1st April 2000\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), and (3), 100G and 100H of the Customs and Excise Management Act 1979, section 1 of the Finance (No. 2) Act 1992 and of all other powers enabling them in that behalf, hereby make the following regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (1.5.2004) by The Excise Duty Points (Etc.) (New Member States) Regulations 2004 (S.I. 2004/1003), regs. 1, 7"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 1(1) defines “the Commissioners”, “ excise duty point”, “excise warehouse”, “occupier”, and “warehoused ”; section 93(2)(a) was amended by section 11(1) of, and paragraph 2 of Schedule 8 to, the Finance Act 1981 (c. 35); section 93(1) and (3) was amended by section 3 of, and paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48); sections 100G and 100H were inserted by section 11(3) of, and Schedule 4 to, the Finance Act 1991 (c. 31); section 100H was amended by sections 1(5) and 3(1) of, and paragraph 6 of Schedule 1 and paragraph 4 of Schedule 2 to, the Finance (No. 2) Act 1992."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/645/introduction",
    "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."
}