1999 No. 1565
The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (revoked)F1
Made
Laid before Parliament
Coming into force
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
F1PART IPRELIMINARY
Citation and commencementF11
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InterpretationF12
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F1PART IIAPPROVAL AND REGISTRATION
Registered mobile operatorsF13
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Fiscal representativesF14
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Certificates of registrationF15
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F1PART IIIRELEVANT REVENUE TRADERS
Merchandise for sale by retail on ships and aircraftF16
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Duties and liabilities of a registered mobile operatorF17
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Privileges of a registered mobile operatorF18
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When a registered mobile operator must have a fiscal representativeF19
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Appointment and cessation of appointment of a fiscal representativeF110
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Duties and liabilities of a fiscal representativeF111
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Privileges of a fiscal representativeF112
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F1PART IVMERCHANDISE SHIPPED IN THE UNITED KINGDOM
Application of Part IVF113
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Use of appropriate documentF114
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Stocktaking—exported merchandiseF115
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F1PART VMERCHANDISE IMPORTED INTO THE UNITED KINGDOM
Application of Part VF116
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Stocktaking—imported merchandiseF117
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F1PART VIEXCISE DUTY POINTS AND PAYMENT AND DRAWBACK OF EXCISE DUTY
Excise duty points—merchandiseF118
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Excise duty points—storesF119
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Time for paymentF120
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Accounting for dutyF121
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DrawbackF122
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F1PART 6ACLOSED SHOP PROCEDURE
Application of Part 6AF122A
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Notice and approvalF122B
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Change to an approved procedureF122C
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Unshipping of merchandiseF122D
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F1PART VIISIMPLIFIED PROCEDURES
Application of Part VIIF123
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NoticeF124
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ProcedureF125
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F1PART VIIIFORFEITURE, CONSEQUENTIAL AMENDMENT AND TRANSITIONAL PROVISIONS
ForfeitureF126
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Consequential amendmentF127
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Transitional provisionsF128
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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)