EXCISE REGULATION 2015
The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3) , the traveller ' s relevant flight or relevant voyage is to depart.
35(2)
The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:
(a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and
(b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship - that is transparent enough for the goods to be easily identified without the seal of the package being broken.
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