Part 2 EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

United Kingdom

1. 5Goods released for consumption in the United Kingdom-excise duty point
2. 6Regulation 6
3. 7Regulation 7
4. 7ARegulation 7A
5. 8Goods released for consumption in the United Kingdom-persons liable to pay
6. 9Regulation 9
7. 10Regulation 10
8. 11Regulation 11
9. 12Regulation 12
10. 13Goods already released for consumption in another Member State-excise duty point and persons liable to pay
11. 14Regulation 14
12. 15Regulation 15
13. 16Regulation 16
14. 17Regulation 17
15. 18Contravention of conditions or requirements-duty point and persons liable to pay
16. 19Regulation 19
17. 20Time of payment of the duty
18. 21Destruction and loss of excise goods