27.—(1) The duty and the rate thereof chargeable on any goods removed from an excise warehouse without payment of duty and in respect of which duty is payable under regulation 17(1)(c) above shall be those in force for goods of that class or description at the time of payment of the duty.
(2) The duty and the rate thereof chargeable on any goods which have been entered for home use under regulation 18 above shall be those in force for goods of that class or description—
(a)where removal for home use is allowed under section 119 of the Customs and Excise Management Act 1979(1) on the giving of security for the duty chargeable thereon, at the time of giving of the security, or
(b)in any other case, at the time of payment.
1979 c. 2; section 119 was amended by the Finance Act 1981 (c. 35), Schedule 6, paragraph 8, and by the Finance Act 1984 (c. 43), Schedule 4, Part II.