S.L. 382.4 Art. 2Applicability. 

(1) These regulations shall apply to the following goods:

(a) energy and electricity products covered by Directive 2003/96/EC;

(b) alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC;

(c) manufactured tobacco covered by Directive 2011/ 64/EU; and

(d) any other good which the Minister may by regulations prescribe under article 13 of the Act.

(2) In case any conflict arises between any provision of these regulations and the Excise Duty Act, these regulations shall prevail.

(3) Articles 14 to 46 of Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) shall not apply to excise goods that have the customs status of non‐Union goods as defined in point (24) of Article 5 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast).