# The Excise Warehousing (Etc.) Regulations 1988, Regulation 27: Duty chargeable on goods diverted to home use after removal without payment of duty

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

(1) The duty and the rate thereof chargeable on any goods removed from an excise warehouse without payment of duty and in respect of which duty is payable under regulation 17(1)(c) above shall be those in force for goods of that class or description at the time of payment of the duty.
(2) The duty and the rate thereof chargeable on any goods which have been entered for home use under regulation 18 above shall be those in force for goods of that class or description—
(a) where removal for home use is allowed under section 119 of the Customs and Excise Management Act 1979 on the giving of security for the duty chargeable thereon, at the time of giving of the security, or
(b) in any other case, at the time of payment.

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Source: https://www.legislation.gov.uk/uksi/1988/809/regulation/27 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.