{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-42",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-42.json",
  "legislation": "uksi/2019/13",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019",
  "path": "regulation/42",
  "kind": "regulation",
  "number": "42",
  "heading": null,
  "text": "(1) The amendments to the Tobacco Products Regulations 2001 have no effect in relation to UK registered consignees to whom excise goods are dispatched, where those goods are in the course of a movement on IP completion day, until excise duty due in respect of those goods has been accounted for and paid.\n(2) In this regulation goods are “in the course of a movement on IP completion day” if they are being imported into the United Kingdom from a member state and they fall within Chapter 7 of Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 42(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 42(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 2(2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2018/1248."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 42 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/13/regulation/42",
    "retrieved_at": "2026-10-28T22:49:31.646881+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."
}