PART 2EXCISE DUTY POINTS AND PAYMENT OF THE DUTY
C119
1
The excise duty point for excise goods in respect of which there has been a contravention described in any of paragraphs F2(3) and (4) is the time specified in paragraph (6).
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
For excise goods to which Part 8 applies (movement of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
a
a failure to comply with regulation 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);
b
a failure to comply with regulation 60(2) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when F5UK computerised system unavailable).
4
For excise goods to which Part 9 applies (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
a
a failure to comply with the conditions specified in regulation 62(3) (simplified procedures for certain movements of F9alcoholic products); and
b
a failure to comply with the conditions specified in regulation 63(3) (simplified procedure for certain movements of tobacco products).
F15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
The excise duty point is—
F7a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
for excise goods to which Parts 8 and 9 apply, the time when the goods were removed from the tax warehouse or, as the case may be, the place of importation F4....
7
The person liable to pay the duty when an excise duty point specified —
F3a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
F3c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Any person whose conduct caused a contravention described in this regulation so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (7).