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19.—(1) The excise duty point for excise goods in respect of which there has been a contravention described in any of paragraphs (2) to (5) is the time specified in paragraph (6).
(2) For excise goods to which Part 6 applies (exports of excise goods under duty suspension arrangements) the contraventions are—
(a)the removal of goods from a tax warehouse in contravention of regulation 41(2) (completion of draft electronic administrative document for exports of excise goods under duty suspension arrangements);
(b)the removal of goods from a tax warehouse in contravention of regulation 50(2) (procedure for exports when computerised system unavailable).
(3) For excise goods to which Part 8 applies (movement of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
(a)a failure to comply with regulation 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);
(b)a failure to comply with regulation 60(2) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable).
(4) For excise goods to which Part 9 applies (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—
(a)a failure to comply with the conditions specified in regulation 62(3) (simplified procedures for certain movements of alcoholic liquors); and
(b)a failure to comply with the conditions specified in regulation 63(3) (simplified procedure for certain movements of tobacco products).
(5) For excise goods to which Part 11 applies (imports of excise goods after release for consumption in another member state) the contravention is the failure by the person making the delivery of the goods, the person holding the goods intended for delivery or the recipient of the goods to comply with regulation 69(1) (requirements).
(6) The excise duty point is—
(a)for excise goods to which Part 6 applies, the time when the goods were removed from the tax warehouse;
(b)for excise goods to which Parts 8 and 9 apply, the time when the goods were removed from the tax warehouse or, as the case may be, the place of importation; and
(c)for excise goods to which Part 11 applies, the time when the goods were first held for a commercial purpose in the United Kingdom.
(7) The person liable to pay the duty when an excise duty point specified –—
(a)in paragraph (6)(a) occurs is the authorised warehousekeeper;
(b)in paragraph (6)(b) occurs is the authorised warehousekeeper or, as the case may be, the UK registered consignor;
(c)in paragraph (6)(c) occurs is the person making the delivery of the goods, the person holding the goods intended for delivery or the person shown as the recipient of the goods in the accompanying document.
(8) Any person whose conduct caused a contravention described in this regulation so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (7).
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