Introductory Text
PART I PRELIMINARY
1.Citation and commencement
2.Revocation
3.Interpretation
PART II REGISTERED PREMISES
4.Registration of factories
5.Registration of stores
6.Registered premises—revocation of registration
7.Registered premises—conditions and requirements
8.Registered stores
9.Removal
10.Electronic removal
11.Refuse
PART III EXCISE DUTY POINTS, SECURITY AND PAYMENT OF DUTY
12.Excise duty points
13.Person liable to pay the duty
14.Payment and calculation of the duty
15.Recommended retail prices, weights and deficiencies
16.Security
17.Deferred payment—payment day
18.Deferred payment—approval of arrangements
19.Deferred payment—payment of duty
20.Returns
PART IV FISCAL MARKS
21.Application of Part IV
22.When specified tobacco products are required to carry a fiscal mark
23.Exceptions to the requirement to carry a fiscal mark
24.Removal of products that are required to carry a fiscal mark
25.Offences—supplementary provisions
PART V REPAYMENT AND DRAWBACK OF DUTY
26.Returned products
PART VI APPLICATION AND AMENDMENT OF OTHER REGULATIONS
27.The Excise Warehousing (Etc.) Regulations 1988
28.The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
Signature
Explanatory Note
