xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART I PRELIMINARY
1.Citation and commencement
2.Interpretation
3.Particular application of regulations and transitional arrangements for Community excise goods
PART II DETERMINATION OF THE DUTY
4.Excise duty point
PART III PAYMENT OF THE DUTY
5.Person liable to pay the duty
6.Time and method of payment of the duty
PART IV HOLDING AND MOVEMENT
7.Movement requirements
8.Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse
9.Moving excise goods in duty suspension
10.Movement conditions
11.Accompanying document and certificate of receipt
PART V REGISTERED EXCISE DEALERS AND SHIPPERS
12.Conditions of registration as a REDS
13.Acting as a tax representative
14.Accounting for duty
PART VI OCCASIONAL IMPORTERS
15.Approval and requirements
PART VII FORFEITURE
16.Forfeiture of excise goods on which the duty has not been paid
Signature
Explanatory Note