# The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (revoked)

S.I. 1999/1565 · made 10 June 1999 · revised to 31 December 2020

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PDFs: Printed copy https://openlegislation.uk/excise-goods-sales-on-board-ships-and-aircraft-regulations-1999-revoked/pdf/uksi_19991565_en.pdf

## Introductory text

CUSTOMS AND EXCISE
Made 10th June 1999
Laid before Parliament 11th June 1999
Coming into force 1st July 1999
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## Part I: PRELIMINARY

## 1 Citation and commencement

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## 2 Interpretation

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## Part II: APPROVAL AND REGISTRATION

## 3 Registered mobile operators

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## 4 Fiscal representatives

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## 5 Certificates of registration

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## Part III: RELEVANT REVENUE TRADERS

## 6 Merchandise for sale by retail on ships and aircraft

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## 7 Duties and liabilities of a registered mobile operator

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## 8 Privileges of a registered mobile operator

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## 9 When a registered mobile operator must have a fiscal representative

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## 10 Appointment and cessation of appointment of a fiscal representative

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## 11 Duties and liabilities of a fiscal representative

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## 12 Privileges of a fiscal representative

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## Part IV: MERCHANDISE SHIPPED IN THE UNITED KINGDOM

## 13 Application of Part IV

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## 14 Use of appropriate document

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## 15 Stocktaking—exported merchandise

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## Part V: MERCHANDISE IMPORTED INTO THE UNITED KINGDOM

## 16 Application of Part V

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## 17 Stocktaking—imported merchandise

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## Part VI: EXCISE DUTY POINTS AND PAYMENT AND DRAWBACK OF EXCISE DUTY

## 18 Excise duty points—merchandise

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## 19 Excise duty points—stores

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## 20 Time for payment

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## 21 Accounting for duty

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## 22 Drawback

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## Part 6A: CLOSED SHOP PROCEDURE

## 22A Application of Part 6A

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## 22B Notice and approval

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## 22C Change to an approved procedure

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## 22D Unshipping of merchandise

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## Part VII: SIMPLIFIED PROCEDURES

## 23 Application of Part VII

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## 24 Notice

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## 25 Procedure

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## Part VIII: FORFEITURE, CONSEQUENTIAL AMENDMENT AND TRANSITIONAL PROVISIONS

## 26 Forfeiture

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## 27 Consequential amendment

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## 28 Transitional provisions

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/1999/1565 (the official version)
Page: https://openlegislation.uk/excise-goods-sales-on-board-ships-and-aircraft-regulations-1999-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.