S.L. 382.4 Art. 14Alternative evidence of receipt and evidence of exit.

(1) Notwithstanding the provisions of regulation 13, the report of receipt provided for in regulation 10 of Part H of the Sixth

Schedule or the report of export provided for in regulation 11(1) and

(2) shall constitute evidence that a movement of excise goods has ended in accordance with regulation 6. (COUNCIL DIRECTIVE (EU) 2020/262)

(2) By way of derogation from sub-regulation (1), in the absence of the report of receipt or the report of export for reasons other than those mentioned in regulation 13, alternative proof of the end of a movement of excise goods under a duty suspension arrangement may be provided, in accordance with sub-regulations (3) and (4).

(3) In the cases referred to in regulation 5(1)(a)(i), (ii) and (iv), 5(1)(b) and 5(4), alternative proof of the end of the movement may be provided by means of an endorsement by the Commissioner, based on appropriate evidence, that the excise goods have reached their declared destination:

Provided that a fallback document as referred to in paragraph (a) of regulation 12(1) shall constitute appropriate evidence.

(4) In the cases referred to in regulation 5(1)(a)(iii) or (v), in order to determine whether the excise goods in the circumstances set out in sub-regulation (2) have been taken out of the territory of the Union, the Commissioner:

(a) shall accept an endorsement by the competent authorities of the Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the Union, or certifying that the excise goods have been placed under the external transit procedure in accordance with sub-paragraph (a)(v) of regulation 5(1) as appropriate evidence that the goods have been taken out of the territory of the Union;

(b) may take into account any type of the following evidence:

(i) a delivery note;

(ii) a document signed or authenticated by the economic operator who has taken the excise goods out of the customs territory of the Union certifying the exit of the goods;

(iii) a document in which the customs authority of a Member State or a third country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country;

(iv) records of goods supplied to ships, aircraft or offshore installations kept by economic operators;

(v) other evidence acceptable to the Commissioner.

(5) When appropriate evidence has been accepted by the Commissioner, it shall end the movement in the computerised system.