# The Excise Duty Points (Etc.)(New Member States) Regulations 2004, Regulation 5: Payment of the duty

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

(1) Subject to paragraph (2) below, the duty must be paid at the excise duty point.
(2) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, dispense with the requirement imposed by paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2004/1003/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.