S.L. 382.4 Art. 18Report of receipt.

(1) On receipt of the excise goods, the certified consignee shall without delay and no later than five (5) working days after the end of the movement, except in cases duly justified to the satisfaction of the competent authorities, submit a report of their receipt to the competent authorities of the Member State of destination, using the computerised system.

(2) The competent authorities of the Member State of destination shall carry out an electronic verification of the data provided in the report of receipt and:

(a) when that data is not valid the certified consignee shall be informed thereof without delay;

(b) when that data is valid, the competent authorities of the Member State of destination shall provide the certified consignee with a confirmation of the registration of the report of receipt and send it to the competent authorities of the Member State of dispatch.

(3) The report of receipt shall be deemed to be sufficient proof that the certified consignee has fulfilled all of the necessary formalities and, has made if applicable and unless the excise goods are exempted from payment of excise duty, any payments of excise duty due to the Member State of destination, or a duty suspension arrangement in accordance with article 10 of the Act.

(4) The Commissioner shall forward the report of receipt to the certified consignor.

(5) Excise duty paid in the Member State of dispatch may (COUNCIL DIRECTIVE (EU) 2020/262)

be reimbursed, upon request and on the basis of the report of receipt referred to in sub-regulation (1).