EXCISE REGULATION 2015
Generally, ship's stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.
This Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.
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