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 that have not been produced or are not in free circulation in the EU) is the person who declares the excise goods or on whose behalf they are declared upon importation.

In the case of an irregular importation any person involved in the importation is liable to pay the duty.

Where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty.