{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-2.json",
  "legislation": "uksi/2010/593",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) In paragraph (4) of regulation 11 (receipt of goods into warehouse) for “Except as the proper officer may otherwise allow” substitute “ Except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply ”.\n(2) At the beginning of paragraph (f) of regulation 15 (removal from warehouse-occupier's responsibilities) insert “ except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply, ”.\n(3) After paragraph (7)(e) of regulation 17 (removal from warehouse-general) insert—\n“(ea) goods entered for removal for exportation in circumstances to which Part 6 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply;\n(eb) goods entered for removal in circumstances to which Part 8 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/593/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T02:49:56.953206+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."
}