# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 9


(1) The person liable to pay the duty when excise goods are released for consumption by virtue of an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur, ... is—
(a) in a case where a guarantee was required in accordance with regulation 39, the person who provided that guarantee;
(b) in a case where no guarantee was required—
(i) the authorised warehousekeeper of dispatch (where the excise goods were dispatched from a tax warehouse ...); or
(ii) the ... registered consignor (where the excise goods were dispatched upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the TCTA 2018).
(2) Any other person who participated in the irregularity and who was aware, or should reasonably have been aware, that it was an irregularity, is jointly and severally liable to pay the duty with the persons specified in paragraph (1).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/9 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.