HMAG150211 - Excise duty points: legislative provisions
When an excise duty point occurs in Great Britain, the excise duty points and person/s liable to pay the duty are mostly contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, as amended (commonly known as the HMDP Regulations).
These Regulations also provide for the forfeiture of excise goods in certain circumstances and for the imposition of civil penalties. These are covered in more detail in the FIS Handbook and the Excise Civil Penalties Manual (ECP).
Separate provisions that set out other excise duty points and the person/s liable to pay the duty can also be found in The Excise Goods (Export Shops) Regulations 2000.
When an excise duty point occurs in Northern Ireland, the excise duty points and person/s liable to pay the duty are mostly contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (as amended) in force immediately before 11pm on 31 December 2020 as modified and applied in relation to excise goods in Northern Ireland by Part 1 of The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendment (EU Exit)) Regulations 2020 (as amended) (commonly known as the NI HMDP Regulations).
However, in certain circumstances the excise duty points and person/s liable to pay can be found in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP Regulations).
These Regulations also provide for the forfeiture of excise goods in certain circumstances and for the imposition of civil penalties. These are covered in more detail in the FIS Handbook and the Excise Civil Penalties Manual (ECP).
Separate provisions that set out other excise duty points and the person/s liable to pay the duty can also be found in the following Regulations:
- The Excise Goods (Export Shops) Regulations 2000.
- The Excise Duty Point (External and Internal Community Transit) Regulations 1998