HMOWTR7060 - Duty points: Who is liable for the duty when an irregularity is identified under HMDP?

NB, the Excise Duty Points (Duty Suspended Movements of Excise Goods) 2001 - DSMEG - were revoked by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 - HMDP

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