Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) (c. 262)

CHAPTER V U.K. Movement and taxation of excise goods after release for consumption

Section 2 U.K. Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes

Article 42 U.K. Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State

1. Where excise goods already released for consumption in the territory of a Member State are moved to a place of destination in the territory of that Member State via the territory of another Member State, the following requirements shall apply:

(a) such a movement shall take place under cover of the electronic simplified administrative document referred to in Article 35(1) following an appropriate itinerary;

(b) the certified consignee shall attest to having received the goods in accordance with the rules laid down by the competent authorities of the place of destination;

(c) the certified consignor and the certified consignee shall consent to any checks enabling their respective competent authorities to satisfy themselves that the goods have actually been received.

2. Where excise goods are moved frequently and regularly under the conditions specified in paragraph 1, the Member States concerned may, by agreement, under conditions determined by them, simplify the requirements specified in paragraph 1.