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.