# The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, Regulation 13: Acting as a tax representative


Except as the Commissioners may allow, excise goods may not be consigned to an address in the United Kingdom under distance selling arrangements unless a REDS has been appointed to act as the vendor’s tax representative for the purpose of accounting for the duty.

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Source: https://www.legislation.gov.uk/uksi/1992/3135/regulation/13 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.