{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010.json",
  "id": "uksi/2010/593",
  "title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "short_title": "Excise Goods (Holding, Movement and Duty Point) 2010",
  "long_title": "These Regulations implement the requirements of Chapters I to V of Council Directive 2008/118/EC (OJ No. L 9, 14.01.2009, p.12) concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.",
  "citation": "S.I. 2010/593",
  "type": "uksi",
  "year": "2010",
  "number": "593",
  "version": "current",
  "date": "2010-03-03",
  "revised": true,
  "valid_from": "2026-10-01",
  "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-holding-movement-and-duty-point-regulations-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
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    {
      "path": "regulation/2",
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      "heading": null,
      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/2A",
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      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-2A",
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      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-2B",
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      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-3",
      "extent": "E+W+S+N.I.",
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      "path": "regulation/4",
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      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-4",
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      "heading": "EXCISE DUTY POINTS AND PAYMENT OF THE DUTY",
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      "status": null,
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      "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-5",
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      "heading": "UK REGISTERED CONSIGNEES",
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      "path": "regulation/50",
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      "heading": "Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable",
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      "path": "regulation/51",
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      "path": "part/7",
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