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14.—(1) Except where regulations 17 to 19 below (deferred payment) apply, the duty must be paid at or before the excise duty point.
(2) For the purpose of calculating the amount of duty payable at the excise duty point, the weight of tobacco products (other than cigarettes) is their weight—
(a)at the time of their entry into the production account, or
(b)at such other time as the Commissioners may allow.
(3) For the purposes of complying with this regulation a manufacturer must keep a production account that shows for each tobacco product the quantity produced, the type, brand and size of retail packet, and the date of production and entry into that account.
(4) Except as the Commissioners may otherwise allow, the details referred to in paragraph (3) above must be entered into the production account immediately after whichever of the times specified in paragraph (5) below is the earliest practicable time for this to be done before removal from the registered factory.
(5) The following times are specified for the purposes of paragraph (4) above—
(a)the time when the tobacco products are first put into a state suitable for use;
(b)the time when the tobacco products are first put into a state suitable for removal; and
(c)the time when the tobacco products are first packed for delivery.
(6) Except as the Commissioners may otherwise allow, a manufacturer must preserve a production account for not less than six years from the date of the last entry in that account.
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