59
In forcePayment of duty
Part VIPayment of duty, removal of excisable goods from factories, and excise control
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.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.