{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-11",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-11.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Payment of duty: time and method of payment",
  "text": "(1) Except where paragraph (2) applies, and save as the Commissioners may otherwise allow, duty must be paid at or before the excise duty point.\n(2) This paragraph applies where the person liable to pay the duty is an approved person (AP).\n(3) Where paragraph (2) applies, and save as the Commissioners may otherwise direct, duty must be paid on or before the 15th day of the month following the month in which the excise duty point occurs, provided that—\n(a) where the date that the duty must be paid would otherwise fall on a day that is not a business day, the duty must instead be paid on or before the business day falling immediately after that date, and\n(b) save as the Commissioners may otherwise allow, the duty is secured by way of guarantee, the amount of which must be communicated by the Commissioners to each individual AP.\n(4) The Commissioners may specify in a notice published by them the method by which—\n(a) duty must be paid;\n(b) guarantees must be secured.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/11",
    "retrieved_at": "2026-10-28T21:03:41.887471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}