Statutory Instrument 1992 No. 3135

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1992 No. 3135

CUSTOMS AND EXCISE

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Made	10th December 1992

Laid before Parliament

14th December 1992

Coming into force

1st January 1993

ARRANGEMENT ARRANGEMENT OF REGULATIONS

PART I
Preliminary
1.	Citation and commencement
2.	Interpretation
3.	Particular application of Regulations and transitional arrangements for Community excise goods
PART II
Determination of the duty
4.	Excise duty point
PART III
Payment of the duty
5.	Person liable to pay the duty
6.	Time and method of payment of the duty
PART IV
Holding and movement
7.	Movement requirements
8.	Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse
9.	Moving excise goods in duty suspension
10.	Movement conditions
11.	Accompanying document and certificate of receipt
PART V
Registered excise dealers and shippers
12.	Conditions of registration as a REDS
13.	Acting as a tax representative
14.	Accounting for duty
PART VI
Occasional importers
15.	Approval and requirements
PART VII
Forfeiture
16.	Forfeiture of excise goods on which duty has not been paid

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