http://www.legislation.gov.uk/uksi/1992/3135/contents/made

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Tax

King's Printer of Acts of Parliament

2015-02-25

CUSTOMS AND EXCISE

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg 2 defn(s)

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 2(1)

(2)

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg 4

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 2(1)

(3)

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg 5

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 2(1)

(4)

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Pt. 1-3

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Pt. 7

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 9

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(1A)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 9

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(2)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 5(3)(a)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(3)(a)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 5(7)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(3)(b)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 7(b)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(4)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 10(1)(b)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(5)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11(1)(a)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(6)(a)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11(2)(c)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(6)(b)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11(3)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(6)(c)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11(5)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(6)(d)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11(7)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(6)(e)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 15(4)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 28(7)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

reg. 23(2)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(2)(e)

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

reg. 23(3)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 8(2)

(3)

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

reg. 23(4)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

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

reg. 27(a)

reg. 28

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

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

reg. 27(b)

reg. 28

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 14

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

reg. 21

reg. 28

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(5)

The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

reg. 10(2)

reg. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(5)

The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

reg. 10(2)

reg. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(8)

The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

reg. 11

reg. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Pt. 2

The Tobacco Products Regulations 2001

reg. 28(1)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Tobacco Products Regulations 2001

reg. 28(2)(a)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 3(4)

The Tobacco Products Regulations 2001

reg. 28(2)(b)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4(4)

The Tobacco Products Regulations 2001

reg. 28(2)(c)

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 10

The Beer Regulations 1993

reg. 13(2)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 11

The Beer Regulations 1993

reg. 13(2)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Beer Regulations 1993

reg. 34(a)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 9(2)

The Beer Regulations 1993

reg. 34(b)

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Act

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art.3 Sch.1. para.4

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

regs.1 -3

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art.3(a) Sch.1. para.2

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg.4 (Pt.II)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art.3(a)

Sch.1

para.3

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

regs.56 (Pt.III)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art.3(a). Sch.1. para.5

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg.16 (Pt.VII)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art.3(a)

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 9

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art. 2(d)

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Pt. 1-3

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art. 3(a)

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Pt. 7

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art. 3(a)

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Order

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

art. 3(b)

art. 1

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg 4

The Excise Duty Points (Etc.)(New Member States) Regulations 2004

reg 8

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(4)

The Excise Warehousing (Energy Products) Regulations 2004

reg. 6

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 10(5)

(6)

The Excise Warehousing (Energy Products) Regulations 2004

reg. 6

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 4-6

The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 8-11

The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

reg. 3

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Regulations

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(a)

Sch.

art. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Regulations

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg 2

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 2

Excise Goods (Holding. Movement, Warehousing and REDS)Regs

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

reg. 2(1)

The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

reg. 14

reg. 1

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

PART IPRELIMINARY

1Citation and commencement

2Interpretation

3Particular application of regulations and transitional arrangements for Community excise goods

PART IIDETERMINATION OF THE DUTY

4Excise duty point

PART IIIPAYMENT OF THE DUTY

5Person liable to pay the duty

6Time and method of payment of the duty

PART IVHOLDING AND MOVEMENT

7Movement requirements

8Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse

9Moving excise goods in duty suspension

10Movement conditions

11Accompanying document and certificate of receipt

PART VREGISTERED EXCISE DEALERS AND SHIPPERS

12Conditions of registration as a REDS

13Acting as a tax representative

14Accounting for duty

PART VIOCCASIONAL IMPORTERS

15Approval and requirements

PART VIIFORFEITURE

16Forfeiture of excise goods on which the duty has not been paid

1992 No. 3135

CUSTOMS AND EXCISE

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Made10th December 1992

Laid before Parliament14th December 1992

Coming into force1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G, 100H and 127A of the Customs and Excise Management Act 19791, sections 1 and 2 of the Finance (No. 2) Act 19922, and of all other powers enabling them in that behalf, hereby make the following Regulations: