Regulation 3 Entry of premises
(1)
Subject to paragraph (2) below, a producer shall —
(a)
before he sends out from any premises a consignment of liquid in respect of which a delivery note would be required to be issued by virtue of paragraph 4 below; or
(b)
as soon as practical after he makes a chargeable use of a liquid at any premises with the consequence that a duty of excise is charged by virtue of the provisions of section 6A of the Act,
enter those premises in accordance with section 108 of the Customs and Excise Management Act 1979.
(2)
Paragraph (1) above does not apply where the producer has entered the premises in accordance with section 108.