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Council Directive (EU) 2020/262Show full title
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
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- Revised 27/02/20200.48 MB
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Article 19Beginning and end of movements of excise goods under duty suspension
1.The movement of excise goods under a duty suspension arrangement shall begin:
(a)in the cases referred to in point (a) of Article 16(1), when the excise goods leave the tax warehouse of dispatch;
(b)in the cases referred to in point (b) of Article 16(1) upon their release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013.
2.The movement of excise goods under a duty suspension arrangement shall end:
(a)in the cases referred to in points (a)(i), (ii) and (iv) of Article 16(1) and point (b) of Article 16(1), when the consignee has taken delivery of the excise goods;
(b)in the cases referred to in point (a)(iii) of Article 16(1), when the goods have left the territory of the Union;
(c)in the cases referred to in point (a)(v) of Article 16(1), when the goods are placed under the external transit procedure.
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