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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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

Under DSMEG 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.