
1 
These Regulations may be cited as the Excise Duty Point (External and Internal Community Transit Procedure) (Amendment) Regulations 1998, and shall come into force on 11th January 1999.
2 
The following shall be substituted for regulation 9 of the Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998:“
9 
A person liable to pay excise duty relating to an excise duty point specified by regulation 4 or 5 above shall pay the excise duty to the Commissioners upon the occurrence of that excise duty point.”
D.J. Howard
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
LONDON SE1 9PJ
14th December 1998