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)

Article 19U.K.Beginning 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.