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PART 6U.K.EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED

Registered mobile operatorsU.K.

F129.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Export shopsU.K.

30.  Retail containers of [F2alcoholic product] that are for use in an export shop may be unstamped.

Textual Amendments

Modifications etc. (not altering text)

C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97

CompoundersU.K.

F331.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United KingdomU.K.

32.F4(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Retail containers of [F2alcoholic product] in respect of which relief from excise duty is afforded by an Order made under section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 F5 may be unstamped.

(3) Retail containers of [F2alcoholic product] obtained by a person in [F6a place outside the United Kingdom], and imported into the United Kingdom by him, may be unstamped if paragraph (4) or paragraph (5) below applies.

(4) This paragraph applies if relief from excise duty on that [F2alcoholic product] is afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979.

(5) This paragraph applies if relief from excise duty on that [F2alcoholic product]

(a)would have been afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979, but for the fact that the quantity of that [F2alcoholic product] exceeds any limit on quantity specified in the Order,

(b)the [F2alcoholic product] is declared as required by section 78(1) of the Customs and Excise Management Act 1979F7 [F8or by or under section 3 of the Taxation (Cross-border Trade) Act 2018], and

(c)the excise duty on that [F2alcoholic product] is paid.