
1999 No. 1565
CUSTOMS AND EXCISE
The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (revoked)
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 6A 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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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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