CHAPTER IVMovement of excise goods under suspension of excise duty
Section 1General provisions
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.