# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 20: Time of payment of the duty


(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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/20 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.