The Excise Goods (Aircraft and Ship's Stores) Regulations 2015

JurisdictionUK Non-devolved
CitationSI 2015/368
(1) These Regulations may be cited as the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 and come into force on 1st April 2015.supplied to be shipped as stores on or after 1st April 2015;shipped as stores on or after 1st April 2015; orcarried as stores on or after 1st April 2015, where they were shipped on or after that date.
  • In these Regulations—
  • (1) Excise goods may be shipped or carried for use on a ship, aircraft or railway vehicle as stores without payment of duty or on drawback in such circumstances as the Commissioners may specify in a published notice.(2) The power for the Commissioners to specify circumstances in a published notice under paragraph (1) includes power to make different provision in relation to a ship, aircraft or railway vehicle which is on a journey to, from or via Northern Ireland.
  • In such circumstances as the Commissioners may specify in a published notice, authorisation must be obtained from them before any excise goods are shipped or carried as stores without payment of duty or on drawback.
  • The authorisation must be obtained by the
  • on a single
  • for such a period as the Commissioners may specify in the authorisation.
  • (1) An application for authorisation must be made on a form prescribed by the Commissioners in a published notice (“prescribed form”) .(2) The person making the application must provide in it accurate information about every matter that the prescribed form requires.(3) The person making the application must declare on the prescribed form that the information provided in it is true and complete.(4) An application for authorisation must be made no later than the time specified in regulation 8.
  • in the case of an application for an authorisation mentioned in regulation 6(a) , 24 hours before the
  • in the case of an application for an authorisation mentioned in regulation 6(b) , 24 hours before the time at which the period in relation to which the application is made commences.
  • any provision made by or under the regulations; or
  • any condition or restriction imposed under the regulations.
  • The supply, shipping or carriage of excise goods as stores without payment of duty or on drawback is subject to any conditions and restrictions which the Commissioners may specify in a published notice.
  • consumed on board an aircraft on a journey of a description specified by the Commissioners in a published notice; consumed on board a ship in a port in the United Kingdom in circumstances specified by the Commissioners in a published notice, F8orconsumed on board a railway vehicle in the United Kingdom in circumstances specified by the Commissioners in a published notice,(2) The Commissioners may specify in a published notice circumstances when goods are to be treated as F9consumed on a journey, in port or on board a railway vehicle in the United Kingdom.(3) The rate of duty shall be the rate in force at the time the goods are consumed or treated as consumed.(1) The authorised person must make a return to the Commissioners for each month in which excise goods are consumed or treated as consumed.(2) The return must be made no later than the 15th day of the month next following.(3) Where the 15th day would fall on a day that is not a business day, the return must be made no later than the last business day before that 15th day.(4) The return must be made in a form that is

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