# The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998, Regulation 7


(1) This regulation applies if there is an excise duty point by virtue of regulation 5 above.
(2) A person specified by subparagraph (a) or (b) of paragraph (3) below, having the specified connection with the excise goods, shall be liable to pay the excise duty relating to the excise duty point.
(3) For the purposes of paragraph (2) above, the person is:
(a) any person who, in respect of the particular internal Community transit procedure in relation to which there is an excise duty point by virtue of regulation 5 above, is the principal for that particular procedure, as governed by article 96 and article 163(3) of the Community Customs Code;
(b) any other person who, in relation to the excise goods that are the subject of the excise duty point, at any time in the period:
(i) starting with the charging of those goods with excise duty; and
(ii) ending with the time of the occurrence of the action described by paragraph (2)(b) of regulation 5 above,
brings about, or assists in bringing about, that action.

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Source: https://www.legislation.gov.uk/uksi/1998/202/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.