Regulation 85E Excise duty points and liability to payF1
United Kingdom
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 F2or 85C—
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
paragraphs (2) and (3) apply.
The person liable to pay the duty when an excise duty point arises under paragraph (1) is the authorised excise free zone business.
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.
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Annotations
Textual amendments
- F1
Pt. 14A inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2)
- F2
Words in reg. 85E(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(a)
- F3
Reg. 85E(4)(5) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(10)(b)