{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-7.json",
  "legislation": "uksi/1992/3135",
  "legislation_title": "The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Movement requirements",
  "text": "Save as the Commissioners may otherwise allow, no person may import Community excise goods of a certain class or description into the United Kingdom unless—\n(a) he is a REDS who has been registered in relation to excise goods of that class or description;\n(b) he has arranged for a REDS who has been so registered to account for the duty;\n(c) the goods are consigned to a tax warehouse which has been approved in relation to goods of that class or description; or\n(d) he is in relation to the goods an occasional importer who has complied with the requirements of regulation 15 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2002/501",
      "affecting_title": "The Excise Goods (Accompanying Documents) Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3135/regulation/7",
    "retrieved_at": "2026-10-29T14:09:25.193929+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."
}