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7. Save as the Commissioners may otherwise allow, no person may import Community excise goods of a certain class or description into the United Kingdom unless—
(a)he is a REDS who has been registered in relation to excise goods of that class or description;
(b)he has arranged for a REDS who has been so registered to account for the duty;
(c)the goods are consigned to a tax warehouse which has been approved in relation to goods of that class or description; or
(d)he is in relation to the goods an occasional importer who has complied with the requirements of regulation 15 below.
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