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11.—(1) Where excise goods shipped or carried as stores without payment of duty or on drawback are—
(a)consumed on board an aircraft on a journey of a description specified by the Commissioners in a published notice; or
(b)consumed on board a ship in a port in the United Kingdom in circumstances specified by the Commissioners in a published notice,
duty must be paid on the goods consumed in accordance with regulation 12.
(2) The Commissioners may specify in a published notice circumstances when goods are to be treated as consumed on a journey or in port.
(3) The rate of duty shall be the rate in force at the time the goods are consumed or treated as consumed.
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