The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 No. 13

PART 4 Transitional and saving provisions

CHAPTER 2 United Kingdom-EU movements

Excise duty points and payment of the duty

46.  The duty point of excise goods in the course of a movement on exit day and the person liable to pay the excise duty in relation to those goods is determined in accordance with Part 2 of the Principal Regulations as if the amendments made by these Regulations have no effect.