HMAG151201 - Excise duty points: failure to comply with the procedures for excise duty-suspended movements taking place wholly within the united kingdom (including simplified procedures) where the irregularity occurs in Great Britain
This section applies where there is a failure to comply with any conditions for excise goods moving under duty-suspension arrangements taking place wholly within the United Kingdom as described in Part 8 (movements taking place solely in the UK) and Part 9 (simplified procedures for movements taking place solely within the UK) of the HMDP regulations. »Ê¹ÚÌåÓýapp conditions include failing to comply with the completion of the electronic administrative documents (or the fallback procedures).
Where there is a contravention of the conditions, an excise duty point arises under regulation 19(6) � this is a stand-alone provision under the HMDP regulations.
Excise duty point
Where there is a contravention of the conditions set out in Parts 8 and Part 9, an excise duty point arises under regulation 19(6). »Ê¹ÚÌåÓýapp excise duty point is the time when the goods were removed from the tax warehouse or were removed from the place of importation.
Person/s liable to pay the duty
»Ê¹ÚÌåÓýapp person liable to pay the duty where an excise duty point arises under regulation 19(6) is the authorised warehousekeeper (where the goods are consigned from a tax warehouse) or the registered consignor (when the movement is started by a registered consignor) under regulation 19(7).
Under regulation 19(8), there is a joint and several liability on any other person whose conduct caused the contravention in conjunction with the person liable to pay the duty under regulation 19(7).