The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (revoked)
S.I. 1999/1565 · Made 10 June 1999 · Extends to United Kingdom
CUSTOMS AND EXCISE
Made 10th June 1999
Laid before Parliament 11th June 1999
Coming into force 1st July 1999
C1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations to the whole text
Textual amendments
- F1
Regulation revoked (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 14 (with reg. 24)
Modifications
- C1
Regulations continued (with modifications) (N.I.) (31.12.2020) 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 by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 7-18
Contents
- Part I: PRELIMINARY Repealed
- 1Citation and commencement Repealed
- 2Interpretation Repealed
- Part II: APPROVAL AND REGISTRATION Repealed
- 3Registered mobile operators Repealed
- 4Fiscal representatives Repealed
- 5Certificates of registration Repealed
- Part III: RELEVANT REVENUE TRADERS Repealed
- 6Merchandise for sale by retail on ships and aircraft Repealed
- 7Duties and liabilities of a registered mobile operator Repealed
- 8Privileges of a registered mobile operator Repealed
- 9When a registered mobile operator must have a fiscal representative Repealed
- 10Appointment and cessation of appointment of a fiscal representative Repealed
- 11Duties and liabilities of a fiscal representative Repealed
- 12Privileges of a fiscal representative Repealed
- Part IV: MERCHANDISE SHIPPED IN THE UNITED KINGDOM Repealed
- 13Application of Part IV Repealed
- 14Use of appropriate document Repealed
- 15Stocktaking—exported merchandise Repealed
- Part V: MERCHANDISE IMPORTED INTO THE UNITED KINGDOM Repealed
- 16Application of Part V Repealed
- 17Stocktaking—imported merchandise Repealed
- Part VI: EXCISE DUTY POINTS AND PAYMENT AND DRAWBACK OF EXCISE DUTY Repealed
- 18Excise duty points—merchandise Repealed
- 19Excise duty points—stores Repealed
- 20Time for payment Repealed
- 21Accounting for duty Repealed
- 22Drawback Repealed
- Part 6A: CLOSED SHOP PROCEDURE Repealed
- 22AApplication of Part 6A Repealed
- 22BNotice and approval Repealed
- 22CChange to an approved procedure Repealed
- 22DUnshipping of merchandise Repealed
- Part VII: SIMPLIFIED PROCEDURES Repealed
- 23Application of Part VII Repealed
- 24Notice Repealed
- 25Procedure Repealed
- Part VIII: FORFEITURE, CONSEQUENTIAL AMENDMENT AND TRANSITIONAL PROVISIONS Repealed
- 26Forfeiture Repealed
- 27Consequential amendment Repealed
- 28Transitional provisions Repealed
- Signature
- Explanatory note
1Citation and commencementF1
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2InterpretationF1
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3Registered mobile operatorsF1
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4Fiscal representativesF1
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5Certificates of registrationF1
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6Merchandise for sale by retail on ships and aircraftF1
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7Duties and liabilities of a registered mobile operatorF1
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8Privileges of a registered mobile operatorF1
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9When a registered mobile operator must have a fiscal representativeF1
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10Appointment and cessation of appointment of a fiscal representativeF1
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11Duties and liabilities of a fiscal representativeF1
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12Privileges of a fiscal representativeF1
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13Application of Part IVF1
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14Use of appropriate documentF1
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15Stocktaking—exported merchandiseF1
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16Application of Part VF1
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17Stocktaking—imported merchandiseF1
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18Excise duty points—merchandiseF1
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19Excise duty points—storesF1
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20Time for paymentF1
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21Accounting for dutyF1
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22DrawbackF1
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22AApplication of Part 6AF1
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22BNotice and approvalF1
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22CChange to an approved procedureF1
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22DUnshipping of merchandiseF1
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23Application of Part VIIF1
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24NoticeF1
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25ProcedureF1
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26ForfeitureF1
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27Consequential amendmentF1
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28Transitional provisionsF1
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Signature
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Explanatory note
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