PART 4The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
CHAPTER 2F1Importation – transitional provisions
Annotations:
Amendments (Textual)
Time of payment of the dutyI113
In regulation 20—
a
in paragraph (1) before sub-paragraph (a) regard as inserted—
aa
paragraphs (3) and (4);
b
after paragraph (2) regard as inserted—
3
Paragraph (4) applies where—
a
excise goods are released for consumption at a F2transitional arrival location pursuant to regulation 6(1)(d); and
b
there is no duty deferment arrangement in place in respect of the goods.
4
The time when the duty must be paid is the earlier of—
a
the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or
b
the time when that notification is in fact given.
Pt. 4 Ch. 2 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(2); S.I. 2020/1643, reg. 2, Sch.