UK Statutory Instrument 2000 United Kingdom

The Excise Goods (Export Shops) Regulations 2000

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What's here

6 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

sch. para. 8

sch. para. 8

  • Keep records of passenger details when goods are collected by a representative
s.004

Conditions

  • Notify HMRC at least 30 days before stopping use of export shop warehouse
s.007

Storage of excise goods

  • Identify and separate excise goods for entitled and non-entitled passengers
s.008

Supplying passengers with excise goods

  • Only supply excise goods to passengers with valid documents
s.012

Payment—approval of arrangements

  • Manage direct debit payment arrangements with HMRC
s.013

Payments and returns

  • Pay excise duty and submit monthly returns
Browse 18 other sections — procedural / definitional / commencement
sch. para. 6

sch. para. 6

s.001

Citation and commencement

s.002

Application

s.003

Interpretation

s.005

Revocation

s.006

Application of the

s.009

Removal

s.010

Privileges of an authorized warehousekeeper

s.011

Excise duty points

s.014

Returns—supplementary provisions

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