39.—(1) Except for movements between tax warehouses which the Commissioners may specify in a notice, excise goods may not be moved under duty suspension arrangements unless—
(a)the risks inherent in the movement are covered by an approved guarantee provided by the authorised warehousekeeper of dispatch, the registered consignor or any other person the Commissioners may allow in accordance with paragraph (2) which secures such amount of the duty chargeable on the goods as the Commissioners may require; and
(b)the procedures in Part 6, Part 7, Part 8 or, as the case may be, Part 9 of these Regulations are complied with.
(2) Subject to such conditions as they may specify in a notice the Commissioners may allow the guarantee referred to in paragraph (1)(a) to be provided by —
(a)the transporter or carrier of the excise goods;
(b)the owner of the excise goods; or
(c)the consignee of the excise goods.
(3) In paragraph (1)(a) “approved” means approved by the Commissioners.