Section 3: Imposition of excise duty

(1) Subject to this Act, the excisable goods and excisable services specified in Schedule 2 to this Act shall be chargeable with the excise duty specified in that Schedule. (2) Unless otherwise provided in this Act, excise duty- (a) in the case of an excisable service, is to be paid by the person providing the service; (b) in the case of a manufactured excisable good, is to be paid by the person manufacturing the excisable good; and (c) in the case of an imported excisable good, is to be paid by the person importing the excisable good. (3) A manufacturer of an excisable good becomes liable to pay excise duty on that manufactured excisable good when the manufactured good is removed from the manufacturer's premises. (4) A person providing an excisable service becomes liable to pay excise duty on that service on the earlier of the following- (a) the date on which the performance of the service is completed; (b) the date on which payment for the service is made; or (c) the date on which an invoice is issued. (5) A telecommunications service operator providing data used for accessing over-the-top services is liable to account for and pay excise duty on the access to the over-the-top services. (6) An importer of excisable goods shall pay excise duty at the time of import.