# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 6

Extent: E+W+S+N.I.

(1) Excise goods are released for consumption in the United Kingdom at the time when the goods—
(a) leave a duty suspension arrangement;
(b) are held outside a duty suspension arrangement and ... excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement;
(c) are produced outside a duty suspension arrangement; or
(d) are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.
(2) In paragraph (1)(d) “importation” means—
(a) the entry into the United Kingdom of excise goods ..., unless the goods upon their entry into the United Kingdom are immediately placed under a customs suspensive procedure or arrangement; ...
(ab) the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;
(b) the release in the United Kingdom of excise goods from a customs suspensive procedure or arrangement.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/6 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.