PART 2EXCISE DUTY POINTS AND PAYMENT OF THE DUTY

C19

1

The person liable to pay the duty when excise goods are released for consumption by virtue of an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur, F6... is—

a

in a case where a guarantee was required in accordance with regulation 39, the person who provided that guarantee;

b

in a case where no guarantee was required—

i

the authorised warehousekeeper of dispatch (where the excise goods were dispatched from a tax warehouse F2...); or

ii

the F1... registered consignor (where the excise goods were dispatched upon F5a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with F4Part 1 of the TCTA 2018).

2

Any other person who participated in the irregularity and who was aware, or should reasonably have been aware, that it was an irregularity, is jointly and severally liable to pay the duty with the persons specified in paragraph (1).

F33

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