OpenLegislation

Regulation 7 Movement requirements

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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.