6.—(1) Excise goods are released for consumption in the United Kingdom at the time when the goods—
(a)leave a duty suspension arrangement;
(b)are held outside a duty suspension arrangement and UK excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement;
(c)are produced outside a duty suspension arrangement; or
(d)are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.
(2) In paragraph (1)(d) “importation” means—
(a)the entry into the United Kingdom of excise goods other than EU excise goods, unless the goods upon their entry into the United Kingdom are immediately placed under a customs suspensive procedure or arrangement; or
(b)the release in the United Kingdom of excise goods from a customs suspensive procedure or arrangement.
(3) In paragraph (2)(a) “EU excise goods” means excise goods imported into the United Kingdom from another Member State which have been produced or are in free circulation in the EU at that importation.
Modifications etc. (not altering text)
C1Reg. 6 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), art. 1, 2, Sch. para. 4