Regulation 7 Savings and modifications to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999I1

The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999^f1 as they had effect immediately before IP completion day (“the 1999 Regulations”) shall apply in relation to excise goods intended for sale by retail to persons carried in a ship or aircraft on journeys between Northern Ireland and an EU member state and to persons concerned in the shipping or import of such goods, subject to the savings and modifications in regulations 10 to 18.