# The Excise Duty Points (Etc.)(New Member States) Regulations 2004, Regulation 4: Person liable to pay the duty

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

The person liable to pay the duty is the person holding the tobacco products at the excise duty point.

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Source: https://www.legislation.gov.uk/uksi/2004/1003/regulation/4 (the official version)
Page: https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.