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

Made: 10th June 1999

Laid before Parliament: 11th June 1999

Coming into force: 1st July 1999

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PART I — PRELIMINARY

Citation and commencement

1

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Interpretation

2

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PART II — APPROVAL AND REGISTRATION

Registered mobile operators

3

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Fiscal representatives

4

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Certificates of registration

5

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PART III — RELEVANT REVENUE TRADERS

Merchandise for sale by retail on ships and aircraft

6

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Duties and liabilities of a registered mobile operator

7

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Privileges of a registered mobile operator

8

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When a registered mobile operator must have a fiscal representative

9

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Appointment and cessation of appointment of a fiscal representative

10

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Duties and liabilities of a fiscal representative

11

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Privileges of a fiscal representative

12

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PART IV — MERCHANDISE SHIPPED IN THE UNITED KINGDOM

Application of Part IV

13

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Use of appropriate document

14

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Stocktaking—exported merchandise

15

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PART V — MERCHANDISE IMPORTED INTO THE UNITED KINGDOM

Application of Part V

16

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Stocktaking—imported merchandise

17

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PART VI — EXCISE DUTY POINTS AND PAYMENT AND DRAWBACK OF EXCISE DUTY

Excise duty points—merchandise

18

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Excise duty points—stores

19

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Time for payment

20

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Accounting for duty

21

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Drawback

22

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PART VII — SIMPLIFIED PROCEDURES

Application of Part VII

23

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Notice

24

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Procedure

25

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PART VIII — FORFEITURE, CONSEQUENTIAL AMENDMENT AND TRANSITIONAL PROVISIONS

Forfeiture

26

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Consequential amendment

27

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Transitional provisions

28

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Signed

Martin Brown — Commissioner of Customs and Excise — 1999-06-10

Explanatory note

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Footnotes

[^f00001]: 1979 c. 2; section 1(1) defines “coasting ship”, “the Commissioners”, “the customs and excise Acts”, “excise duty point”, “excise warehouse”, “importer”, “registered excise dealer and shipper”, “revenue trader”, “ship”, “shipped” and cognate expressions, and “stores”; sections 100G and 100H were inserted by section 11(3) of, and Schedule 4 to, the Finance Act 1991 (c. 31); section 100H was amended by sections 1(5) and 3(1) of, and paragraph 6 of Schedule 1 and paragraph 4 of Schedule 2 to, the Finance (No. 2) Act 1992 (c. 48); section 118A was inserted by section 12 of, and Schedule 5 to, the Finance Act 1991.

[^f00002]: 1992 c. 48.

[^f00003]: S.I. 1980/865.

[^f00004]: 1972 c. 68.

[^f00007]: “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).

[^f00008]: Section 1(5) of the Territorial Sea Act 1987 (c. 49) provides that references to the “territorial sea” shall be construed in accordance with the provisions of that Act.

Editorial notes

[^M_C_0d8d4e6d-361d-46bb-ed60-95fc7f4e6833]: 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

PART6A — CLOSED SHOP PROCEDURE

Application of Part 6A

22A

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Notice and approval

22B

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Change to an approved procedure

22C

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Unshipping of merchandise

22D

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