# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 85E: Excise duty points and liability to pay

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

(1) If excise goods are deposited, kept, dealt with, removed or destroyed in a free zone excise warehouse in contravention of any of the terms and conditions imposed by or under regulations 85B or 85C—
(a) the goods are treated as having been imported and an excise duty point arises under regulation 6(1)(d) at the time the contravention occurred or first came to the attention of the Commissioners, and
(b) paragraphs (2) and (3) apply.
(2) The person liable to pay the duty when an excise duty point arises under paragraph (1) is the authorised excise free zone business.
(3) Where more than one person is involved in the contravention leading to the excise duty point under paragraph (1), each person is jointly and severally liable to pay the duty.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/85E (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-85E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.