duty point

The duty point will be the point at which the product is released to home use.

Depending upon the Duty point head, discharge the different types of pumps are selected.

For example, an approval may be granted if a duty point would otherwise be created.

This amounts to a 'factory gate' duty point and you should discuss the implications with us.

That is, when it passes the duty point.

The person holding the wine at the duty point is liable for the duty.

Duty credits only apply where oil is marked prior to the duty point.

The excise duty point for biofuels is the time when they are:

The duty points which are most relevant to tobacco manufacturing are set out below:

All relevant goods that passed a duty point on or after 1 October 2006 should bear a duty stamp.

VAT becomes due on such services when the goods concerned are subsequently removed to home use, or at the duty point.

There is an excise duty point at the time when tobacco products are released for consumption in the UK.

Normally there is no duty relief in respect of wine which is lost after it has passed the duty point.

This creates a duty point, requiring immediate payment of the UK duty.

We can require duty to be accounted for on the actual quantity of wine in each container as it passes the duty point.

Increased Retirement Point Credit for earned inactive duty points (now 90)

If mixing of biodiesel with oil takes place before the duty point, a bioblend is created, and duty should be charged accordingly.

Subject to certain exceptions below, all relevant products must bear a duty stamp at the time they pass a UK duty point.

Traders' schedules of measurement methods used at duty points will indicate those gauges used for duty accounting.

Importers of tobacco products can find more information about the duty points for imported excise goods in the Notices referred to in section 1.4.

When you are completing your returns you should check that you are using the correct rate of duty in force at the duty point.

Excise duty point:

Duty points (excise)

Cigarette rag and expanded tobacco which can be smoked without further processing are also liable to duty if they pass a duty point (see paragraph 2.17).

Duty suspension ends when the goods reach a legal point, ie the 'excise duty point', at which the duty becomes due.