S.L. 382.4 Art. 16Excise goods released for consumption in terms of regulation 8(1). 

(1) A movement of excise goods already released for consumption, shall be considered to comply with the requirements under regulations 15 to 23 only if it takes place under cover of the electronic simplified administrative document referred to in regulation

17.

(2) The persons referred in regulation 15(6) shall comply with the following requirements:

(a) before the goods are dispatched, provide a guarantee covering the inherent risks of non-payment of excise duties which can occur during the movement via the territories of the transited Member States and in the Member State of destination;

(b) pay the excise duty to the Commissioner at the end of the movement of the goods;

(c) consent to any checks by a Customs official to ensure himself that the excise goods have actually been received and that the excise duty chargeable on them has been paid.

(3) By way of derogation from paragraph (a) of sub-regulation (2), the Commissioner may, under the conditions established by him, allow the guarantee to be provided by the transporter or carrier, the owner of the excise goods, the certified consignor, or jointly by any combination of two (2) or more of those persons with or without the certified consignee.

(4) The guarantee referred to in paragraph (a) of sub-regulation (2) shall be valid throughout the Union.

(5) The provision and validity of a guarantee may be regulated by detailed regulations made under article 13 of the Act.

(6) An authorised warehouse keeper or a registered consignor may act as a certified consignor when dealing with excise goods already released for consumption, as specified in regulations 15 to 23, after having notified the competent authorities of the Member State of dispatch.

(6A) An authorised tax warehouse keeper or a registered consignee may act as a certified consignee when dealing with excise goods already released for consumption, in accordance with regulations 15 to 23, after having notified the competent authorities of the Member State of destination.

(7) For a certified consignor or certified consignee sending or receiving excise goods only occasionally, the "certification" referred to in the definitions "certified consignor" and "certified consignee" of regulation 3 shall be limited to a specified quantity of excise goods, from a single consignee or consignor and a specified period of time:

Provided that the Commissioner may limit the certification to a single movement:

Provided further that such a temporary certification may also, notwithstanding the requirements laid down in the definition of "certified consignor" and "certified consignee" in regulation 3, be given to private individuals acting as consignors or consignees when excise goods are delivered for commercial purposes in accordance with regulation 15(2).