Chapter 2 United Kingdom-EU movementsC1

United Kingdom

1. 44Interpretation
2. 45General transitional provisions
3. 46Excise duty points and payment of the duty
4. 47UK registered consignees
5. 48Holding and movement of excise goods under duty suspension arrangements
6. 49Exports of excise goods under duty suspension arrangements
7. 50Imports of excise goods under duty suspension arrangements
8. 51Exports of excise goods after release for consumption
9. 52Imports of excise goods after release for consumption
10. 53Distance sales of excise goods from another member state
11. 54Irregularities in the course of a movement of excise goods under a duty suspension arrangement
12. 55Irregularities in the course of a movement of excise goods already released for consumption
13. 56Obligations, conditions and restrictions
14. 57Forfeiture and civil penalties