PART 5HOLDING AND MOVEMENT OF EXCISE GOODS UNDER DUTY SUSPENSION ARRANGEMENTS
Moving excise goods under duty suspension arrangements35
Excise goods of a certain class or description may only be imported into or exported from the United Kingdom under duty suspension arrangements if they are—
a
dispatched from a tax warehouse to—
i
another tax warehouse approved in relation to excise goods of that class or description;
ii
a registered consignee who has been registered in relation to excise goods of that class or description;
iii
a place from where they will leave the territory of the EU;
iv
an exempt consignee where the goods are dispatched from the United Kingdom to another Member State or are dispatched from another Member State to the United Kingdom;
b
dispatched by a registered consignor in another Member State from the place of importation to any of the destinations referred to in paragraph (a); or
c
dispatched by a UK registered consignor from the place of importation to any of the destinations referred to in paragraph (a), other than a UK registered consignee.