23An excise duty such as that introduced by the 2004 Law is not charged by reason of the fact that goods cross a frontier of the Member State which introduced that duty. It is clear from both Article 80(3)(3) of that Law and the explanations given by the Polish Government at the hearing that the excise duty is levied on all passenger vehicles before their initial registration in Poland and that, in order to ensure fulfilment of that objective, a number of factors may give rise to liability for this duty. Thus, for example, it will be chargeable when the vehicle is sold or, in the case of an intra-Community acquisition as defined in Article 2(11) of that Law, upon the acquisition of the right to use a passenger vehicle as owner and, at the latest, as from the time of its registration in Poland.
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