EXCISE ACT 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 59   59   PAYMENT OF DUTY  


Subject to sections 59A and 59AA , the excise duty on excisable goods must be paid at the rate in force:


(a) when the goods are delivered into home consumption under subsection 61C(2) or 66(7) ; or


(b) when payment is made;

whichever is the earlier.




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