Regulation 20 Time of payment of the dutyC1

(1)

Subject to—

(a)

the provisions of these Regulations and any other regulations made under the customs and excise Acts about accounting and payment;

(b)

any relief conferred by or under the customs and excise Acts; or

(c)

any duty deferment arrangement,

duty must be paid at or before an excise duty point.

(2)

In a duty deferment arrangement the time when the duty must be paid is the time specified by that arrangement.

Annotations

C1: Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)