12.—(1) The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(d) (importation of excise goods F1...) is the person who declares the excise goods or on whose behalf they are declared upon importation.
(2) In the case of an irregular importation any person involved in the importation is liable to pay the duty.
(3) Where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty.
Textual Amendments
F1Words in reg. 12(1) omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 13 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Reg. 12 modified in so far as these Regulations are continued in respect of the holding, movement and taxation of excise goods in Northern Ireland (13.2.2023) by S.I. 2020/1559, reg. 12B (with regs. 2, 3) (as substituted by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6)