# The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, Regulation 7: Movement requirements


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—
(a) he is a REDS who has been registered in relation to excise goods of that class or description;
(b) he has arranged for a REDS who has been so registered to account for the duty;
(c) the goods are consigned to a tax warehouse which has been approved in relation to goods of that class or description; or
(d) he is in relation to the goods an occasional importer who has complied with the requirements of regulation 15 below.

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Source: https://www.legislation.gov.uk/uksi/1992/3135/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.