atypical mode of transport — the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of economic operators 4.

authorised warehousekeeper — a natural or legal person authorised by the competent authorities of a Member State, in the course of the business of that person, to produce, process, hold, store, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse (1)

certified consignee — a natural or legal person registered with the competent authorities of the Member State of destination in order to receive excise goods, in the course of the business of that person, that have been released for consumption in the territory of one Member State and then moved to the territory of another Member State (13)

certified consignor — a natural or legal person registered with the competent authorities of the Member State of dispatch in order to dispatch excise goods, in the course of the business of that person, that have been released for consumption in the territory of one Member State and then moved to the territory of another Member State (12)

duty suspension arrangement — a tax arrangement applied to the production, processing, holding, storage or movement of excise goods whereby excise duty is suspended (6)

importation — the release of goods for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 (7)

irregular entry — an entry of goods into the territory of the Union, which have not been placed under release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty (8)

irregularity — a situation occurring during a movement of excise goods under Article 33(1) or Article 44(1), not covered by Article 45 due to which a movement, or a part of a movement, of excise goods has not duly ended 4.

irregularity — a situation occurring during a movement of excise goods under a duty suspension arrangement, other than the one referred to in Article 6(5) and (6), due to which a movement, or a part of a movement of excise goods, has not ended in accordance with Article 19(2) 6.

Member State of destination — the Member State to which excise goods are to be delivered or used in accordance with the provisions of this Directive (14)

place of importation — the place where the goods are released for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 1.

registered consignee — a natural or legal person authorised by the competent authorities of the Member State of destination to receive, in the course of the business of that person and under the conditions fixed by those authorities, excise goods moving under a duty suspension arrangement from the territory of another Member State (9)

registered consignor — a natural or legal person authorised by the competent authorities of the Member State of importation, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 in the course of the business of that person and under the conditions fixed by those authorities (10)

reimbursement — the refunding of an amount of excise duty that has been paid (16)

release for consumption — any of the following: the departure of excise goods, including irregular departure, from a duty suspension arrangement; the holding or storage of excise goods, including cases of irregularity, outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Union law and national legislation; the production, including processing, of excise goods and irregular production or processing, outside a duty suspension arrangement; the importation of excise goods, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement, or the irregular entry of excise goods, unless the customs debt was extinguished under points (e), (f), (g) or (k) of Article 124(1) of Regulation (EU) No 952/2013. If the customs debt was extinguished according to the point (e) of Article 124(1) of Regulation (EU) No 952/2013, Member States may provide in their national law for a penalty taking into account the amount of excise debt which would have been incurred 3.

remission — the waiving of the obligation to pay an amount of excise duty that has not been paid (15)

small producer — a producer who produces on average less than 1000 hl of wine per wine year, based on the average annual production over at least three consecutive wine years, in accordance with Article 2(3) of the Delegated Regulation (EU) 2018/273 3.

tax warehouse — a place where excise goods are produced, processed, held, stored, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of the business of that person, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located (11)

tax-free shop — any establishment situated within an airport or port which fulfils the conditions laid down by the competent authorities of the Member States, pursuant in particular to paragraph 3 (a)

territory of a Member State — the territory of a Member State to which the Treaties are applicable, in accordance with Articles 349 and 355 of the TFEU, with the exception of third territories (2)

territory of the Union — the territories of the Member States (3)

third countries — any State or territory to which the Treaties are not applicable (5)

third territories — the territories referred to in Article 4(2) and (3) (4)

traveller to a third territory or to a third country — any passenger holding a transport document, for air or sea travel, stating that the final destination is an airport or port situated in a third territory or a third country (b)