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Regulation 8 Supplying passengers with excise goodsI1

United Kingdom

(1)

The authorized warehousekeeper shall not supply a person with excise goods from his export shop unless that person satisfies the warehousekeeper that he is a passenger by producing a F1relevant transport document and such additional documents as the warehousekeeper may require.

(2)

The authorized warehousekeeper shall not supply a passenger with excise goods unless the passenger immediately carries those goods away from the export shop.

(3)

Paragraph (2) above shall not apply to any supply in respect of which the requirements set out in the Schedule below are complied with.

(4)

For the purposes of this regulation the Commissioners may, in a notice published by them and not withdrawn by a further notice, specify the type or description of transport documents and the type or description of any additional documents that an authorized warehousekeeper may require a person to produce for the purposes of paragraph (1) above.

Annotations

Textual amendments

F1

Words in reg. 8(1) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 20(4)

Commencement

I1

Reg. 8 in force at 1.4.2000, see reg. 1