The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Non-application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to the external and internal Community transit procedure

5. 4. Excise duty point for breaches of the external Community transit procedure

6. 5. Excise duty point for breaches of the internal Community transit procedure

7. 6. Person liable to pay the excise duty

8. 7. (1) This regulation applies if there is an excise duty...

9. 8. Where more than one person is liable to pay the...

10. 9. Payment of excise duty

11. Signature

12. Explanatory Note