The Aircraft (Customs and Excise) Regulations 1981
These Regulations prescribe the procedures to be followed on the arrival of aircraft in and their departure from the United Kingdom. Compared with earlier Regulations amendments are made to the Customs and Excise requirements for the loading of cargo for exportation by air. They supersede the Aircraft (Customs) Regulations 1971 and the Aircraft (Customs) Regulations 1971 (Amendment) Regulations 1971.