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Who is liable for the duty when an irregularity is identified under DSMEG?

April 26, 2017duty IRREGULARITY liable

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Who is liable for the duty when an irregularity is identified under DSMEG?

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Under DSMEG Regulation 7, the person liable to pay the duty is the movement guarantee provider (this is either the consignor, transporter or warehouse keeper). Any other persons causing the excise duty point to occur are jointly and severally liable to the duty with the guarantee provider.