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S.L. 382.4 · General Arrangements For Excise Duty (S.L. 382.4)

S.L. 382.4 Art. 10Special arrangements for movements of energy products. 

In KraftAmtlicher Text

(1) In the case of movement of energy products under a duty suspension arrangement by sea to a consignee who is not definitely known at the time when the consignor submits the draft electronic administrative document, the Commissioner may authorise the consignor to omit the data concerning the consignee in that document:

Provided that as soon as the data concerning the consignee is known and, at the end of the movement, the consignor shall transmit that data to the Commissioner using the procedure referred to in regulation 8(8).

(2) The foregoing shall not apply to the movement referred to in regulation 5(1)(a)(iii) and (v).

Änderungsgeschichte
  • Amended by L.N. 273 of 2023