Regulation 8 Contravention of conditions or requirements – duty point and persons liable to payI1

after sub-paragraph (a) regard as inserted—

“(aa)

a failure to comply with regulation 57(11) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements from transitional arrival locations);”.

after sub-paragraph (b) regard as inserted—

“(bb)

a failure to comply with regulation 60AA(2) (procedure for movement of excise goods under duty suspension arrangements from transitional arrival locations when computerised system unavailable).”.