PART 2EXCISE DUTY POINTS AND PAYMENT OF THE DUTY
C17
1
For the purposes of regulation 6(1)(a), excise goods leave a duty suspension arrangement at the earlier of the time when—
a
they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless—
i
they are dispatched to one of the destinations referred to in F2regulation 37(a); and
ii
are moved in accordance with the conditions specified in regulation 39;
b
they are consumed;
F3c
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F4d
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e
the premises on which the goods are deposited cease to be a tax warehouse;
F5f
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C2g
they leave a place of importation in the United Kingdom unless—
i
they are dispatched to one of the destinations referred to in F6regulation 37(a); and
ii
are moved in accordance with the conditions specified in regulation 39;
h
there is an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur F7...;
i
there is any contravention of, or failure to comply with, any requirement relating to the duty suspension arrangement; or
j
they are found to be deficient or missing from a tax warehouse.
2
An excise duty point does not occur at the time when excise goods leave a duty suspension arrangement—
a
by virtue of paragraph (1)(a) or (g), if they are F1lawfully delivered for export, shipment as stores or removal to the Isle of Man;
b
by virtue of paragraph (1)(j), if it is shown to the satisfaction of the Commissioners that the absence of, or deficiency in, the goods is due to a legitimate cause.
F83
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F84
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5
For the purposes of paragraph (1)(i), the sale of tobacco products that are eligible for home use to a person who is not a manufacturer is a contravention of a requirement of duty suspension arrangements.
6
In paragraph (5) “manufacturer” has the meaning given in regulation 3(1) of the Tobacco Products Regulations 2001 M1.