Regulation 94 Remittance of excise dutyI1

This Regulation applies where excise goods have been transported from Great Britain F1or the Isle of Man to Northern Ireland for non-commercial purposes—

Where, under regulation 93, the Commissioners have offset duty that has previously been paid against the excise duty due, they may remit any such excise duty that remains payable, upon application by a person who is liable to pay that duty.

For the purposes of paragraph (2) the Commissioners may require a person applying for remittance of excise duty to comply with such conditions and provide such evidence as the Commissioners may specify in a public notice.