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

PART I U.K. PRELIMINARY

Citation and commencement U.K.

1.  These Regulations may be cited as the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 and shall come into force on 1st July 1999.

Commencement Information

I1 Reg. 1 in force at 1.7.1999, see reg. 1

Interpretation U.K.

2.—(1) In these regulations–

“the Act” means the Customs and Excise Management Act 1979;

“appropriate document” means the accompanying administrative document for movement under duty-suspension arrangements of products subject to excise duty specified in Commission Regulation (EEC) No. 2719/92(1), or, as the case may require, the simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the member State of dispatch specified in Commission Regulation (EEC) No. 3649/92(2);

“excise goods” means goods, other than hydrocarbon oil(3), of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty and whether or not that duty has been paid;

“fiscal representative” has the meaning given in regulation 4 below;

“merchandise” means excise goods that are intended for sale by retail to persons carried in a ship or aircraft other than goods intended for consumption during the voyage or flight;

“registered mobile operator” has the meaning given in regulation 3 below;

“relevant revenue trader” means any registered mobile operator or fiscal representative.

(2) A ship or aircraft is making a voyage or flight from a place outside the Communities if–

(a) in the case of a voyage, the last port of call before the ship arrived in the United Kingdom was outside the Communities, or

(b) in the case of a flight, the aircraft last took off outside the Communities.

Commencement Information

I2 Reg. 2 in force at 1.7.1999, see reg. 1

(1)

OJ No. L276, 19.9.1992, p.1, amended by Commission Regulation (EEC) No. 2225/93 (OJ No. L198, 7.8.1993, p.5).

(2)

OJ No. L369, 18.12.1992, p.17.

(3)

“Hydrocarbon oil” is defined in section 1(2) of the Hydrocarbon Oil Duties Act 1979 (c. 5) which Act, by section 27(2), is to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2).