Regulation 20 Excise duty points – warehoused goodsI1C1
United Kingdom
If dutiable goods are deposited in an excise warehouse in contravention of regulation 9(1) above, the time that they were deposited shall be the excise duty point for those goods.
If dutiable goods are kept in an excise warehouse in contravention of regulation 9(1) above, the time when the occupier of that warehouse ceases to be an authorized warehousekeeper permitted by the terms of his approval to hold dutiable goods of that class or description shall be the excise duty point for those goods.
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The person liable to pay the duty at the excise duty point shall be the occupier of the excise warehouse in which the goods were deposited or kept.
If more than one person occupies the excise warehouse in which the goods were deposited or kept, all the occupiers shall be jointly and severally liable to pay the duty at the excise duty point.
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Annotations
Textual amendments
- F1
Reg. 20(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 2(13)
- F2
Reg. 20(6)(7) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 2(13)
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)