# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, Regulation 13: Time of payment of the duty

Extent: E+W+S+N.I.

In regulation 20—
(a) in paragraph (1) before sub-paragraph (a) regard as inserted—
“(aa) paragraphs (3) and (4);”; and
(b) after paragraph (2) regard as inserted—
“(3) Paragraph (4) applies where—
(a) excise goods are released for consumption at a transitional arrival location pursuant to regulation 6(1)(d); and
(b) there is no duty deferment arrangement in place in respect of the goods.
(4) The time when the duty must be paid is the earlier of—
(a) the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or
(b) the time when that notification is in fact given.”.

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Source: https://www.legislation.gov.uk/uksi/2019/474/regulation/13 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.