4 Excise duty point for breaches of the external Community transit procedure
1 Paragraph (2) below applies if:
(a) excise goods are subjec to the external Community transit procedure; and
(b) in respect of those goods;
(i) a customs debt is incurred, as determined by article 203 or, in cases other than those referred to in that article, 204 of the Community Customs Code; and
(ii) the place where the events from which that customs debt arises occur is in the United Kingdom, as determined by article 215 of that Code and article 378 of the Implementing Regulation.
2 The excise duty point shall be the time, as determined by article 203, or, as the case may be, article 204, specified by paragraph (1)(b)(i) above and which governs the time of the incurrence of the customs debt, when the customs debt mentioned in that paragraph is incurred.