HMOWTR7050 - Duty points: Where is the duty point for irregularities identified under DSMEG?

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

HMDPregulations apply to where an irregularity has occurred or is detected in the UK during a duty suspended movement. Under HMDP Regulation 3, the excise duty point is thetime the irregularity occurred; if this is unknown, the time when it first comes to ourattention. If goods do not arrive at their intended destination, and it is unknown wherethe loss occurred, the loss is deemed to have taken place in the Member State of departure(EEC 92/12 Article 20(3) refers). However, if it were known that the irregularity occurredin another Member State, that the goods are not in the UK, HMDP would not apply.