UK Statutory Instrument SI 2000/645 United Kingdom

The Excise Goods (Export Shops) Regulations 2000

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader5 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. para. 8 In any case to which paragraph 7 above applies, the... Regulated
  • Keep records of passenger details when goods are collected by a representativeTrader
s.004 Conditions Regulated
  • Notify HMRC at least 30 days before stopping use of export shop warehouseTrader
s.007 Storage of excise goods Regulated
  • Identify and separate excise goods for entitled and non-entitled passengersTrader
s.008 Supplying passengers with excise goods Regulated
  • Only supply excise goods to passengers with valid documentsTrader
s.012 Payment—approval of arrangements Regulated
  • Manage direct debit payment arrangements with HMRCTrader
s.013 Payments and returns Regulated
  • Pay excise duty and submit monthly returnsAny Person
16 other provisions — procedural and definitional
sch. para. 6 Subject to paragraph 7 below, the passenger shall not be...
s.001 Citation and commencement
s.001 In this Schedule– “approved place” means a place approved by... (opens in a new tab)
s.002 Application
s.002 An order for the supply of excise goods must be... (opens in a new tab)
s.003 Interpretation
s.003 The passenger must hold a qualifying ticket. (opens in a new tab)
s.004 The passenger must place his order before he travels, and... (opens in a new tab)
s.005 Revocation
s.005 Subject to paragraph 7 below, the passenger must collect his... (opens in a new tab)
s.006 Application of the
s.007 If the authorized warehousekeeper is satisfied that due to some... (opens in a new tab)
s.009 Removal
s.010 Privileges of an authorized warehousekeeper
s.011 Excise duty points
s.014 Returns—supplementary provisions

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.