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Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
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This is the original version (as it was originally adopted).
1.In the case of movements of energy products under a duty suspension arrangement by sea or inland waterways to a consignee who is not definitely known at the time when the consignor submits the draft electronic administrative document referred to in Article 20(2), the competent authorities of the Member State of dispatch may authorise the consignor to omit the data concerning the consignee in that document.
2.As soon as the data concerning the consignee are known, and at the latest at the end of the movement, the consignor shall, using the procedure referred to in Article 20(7), transmit them to the competent authorities of the Member State of dispatch.
3.This Article shall not apply to the movements referred to in points (a)(iii) and (v) of Article 16(1).
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