- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
5.Goods released for consumption in the United Kingdom-excise duty point
6.(1) Excise goods are released for consumption in the United...
7.(1) For the purposes of regulation 6(1)(a), excise goods leave...
8.Goods released for consumption in the United Kingdom-persons liable to pay
13.Goods already released for consumption in another Member State-excise duty point and persons liable to pay
14.(1) Where goods chargeable with excise duty by virtue of...
15.Where chewing tobacco is imported into the United Kingdom having...
16.(1) Where excise goods are imported under a distance selling...
18.Contravention of conditions or requirements-duty point and persons liable to pay
41.Electronic administrative document for exports of excise goods under duty suspension arrangements
42.Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions
44.Export of energy products by sea-notification of consignee
47.(1) This regulation applies where excise goods have been dispatched...
48.Report of export from territory of the EU when computerised system unavailable
49.Report of receipt of excise goods exported under duty suspension arrangements
50.Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable
51.Procedure for exports of excise goods under duty suspension arrangements when computerised system unavailable - supplementary provisions
57.Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom
58.Electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom-supplementary provisions
59.Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom
60.Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable
61.Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable
2.(1) In paragraph (4) of regulation 11 (receipt of goods...
10.(1) In regulation 4 (interpretation)— (a) in the definition of...
12.The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
16.The Excise Warehousing (Energy Products) Regulations 2004
17.(1) In regulation 2 (interpretation)— (a) for the definition of...
19.(1) In paragraph (4)(b) of regulation 4 (classes of denatured...
21.(1) In regulation 2 (interpretation)— (a) in the definition of...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: