1. Introductory Text

2. PART 1 Introductory provision

   1. 1. Citation and commencement

3. PART 2 The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

   1. 2. Revocations

   2. 3. Transitional and saving provision

4. PART 3 The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

   1. 4. Amendments to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

   2. 5. Transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

5. PART 4 The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

   1. CHAPTER 1 Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

      1. 6. Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

      2. 7. Application of Part 8 to certain energy products

      3. 8. Consequential provisions

      4. 9. Transitional and saving provision

   2. CHAPTER 2 Importation – transitional provisions

      1. 10. Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

      2. 11. Interpretation

      3. 12. Contravention of conditions or requirements-duty point and persons liable to pay

      4. 13. Time of payment of the duty

      5. 14. Movements of excise goods from a transitional arrival location under duty suspension arrangements

      6. 15. Relevant regulations

      7. 16. Transitional provision

6. PART 5 Miscellaneous modifications and amendments relating to excise duties

   1. 17. Modification of the Tobacco Products Regulations 2001

   2. 18. Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

7. Signature

8. Explanatory Note