HCOTEG36000 – Relevant Law: Excise goods (accompanying documents) Regulations 2002 (EGAD)

One of the main things these Regulations deal with are Accompanying Administrative Documents (or AADs). Note use of the term registered mobile operator which is defined in Section 3 of the Excise goods (sales on board ships and aircraft) Regulations 1999 and amounts to being a REDS approved for import of excise goods.