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    <title>Excise goods time of removal</title>
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    <description>Time of removal requires recording the actual removal date/time on the excise invoice when goods are physically removed; there is no express statutory mandate fixing a very short mandatory clearance interval, invoices must not be altered to retroactively change dates, and it is prudent for removal to occur within the same tax month to ensure accurate return reporting and payment compliance.</description>
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      <description>Time of removal requires recording the actual removal date/time on the excise invoice when goods are physically removed; there is no express statutory mandate fixing a very short mandatory clearance interval, invoices must not be altered to retroactively change dates, and it is prudent for removal to occur within the same tax month to ensure accurate return reporting and payment compliance.</description>
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      <law>Central Excise</law>
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