{
  "url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-26",
  "json_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-26.json",
  "legislation": "uksi/1988/809",
  "legislation_title": "The Excise Warehousing (Etc.) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Duty chargeable on goods removed for home use",
  "text": "(1) The duty and the rate thereof chargeable on any warehoused goods removed from an excise warehouse for home use shall be those in force for goods of that class or description at the time of their removal.\n(2) Where the removal for home use of any tobacco product takes place on a day upon which an increase in the rate of duty chargeable on that product takes effect then if that removal takes place after 11.59 am on that day the time of removal is deemed to be the time at which that increase takes effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 26 renumbered as reg. 26(1) (1.6.2001) by virtue of The Tobacco Products Regulations 2001 (S.I. 2001/1712), regs. 1, 27(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 26(2) inserted (1.6.2001) by The Tobacco Products Regulations 2001 (S.I. 2001/1712), regs. 1, 27(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regs. 26, 27 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 in force at 1.6.1988, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/809/regulation/26",
    "retrieved_at": "2026-10-29T16:07:04.268234+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."
}