Regulation 34 Holding of excise goods under duty suspension arrangementsC1
United Kingdom
Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.
Annotations
Modifications
- C1
Reg. 34, as it 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), 31 (with regs. 2, 3)