S.L. 382.4 Art. 6Beginning and end of movements of goods under a duty suspension arrangement.

(1) The movement of excise goods under a duty suspension arrangement shall end:

(a) in the cases referred to in regulation 5(1)(a)(i), (ii), and (iv) and regulation 5(1)(b), when the consignee has taken delivery of the excise goods;

(b) in the cases referred to in regulation 5 (1)(a)(iii) when the goods have left the territory of the Union; and

(c) in the cases referred to in regulation 5 (1)(a)(v), when the goods are placed under the external transit procedure.

(2) The movement of excise goods under a duty suspension arrangement shall begin:

(a) in the cases referred to in regulation 5(1)(a), when the excise goods leave the tax warehouse of dispatch; and

(b) in the cases referred to regulation 5(1)(b) upon their release for free circulation in accordance with Article 201 of Regulation (EU) No. 952/2013.