1.

Where excise goods already released for consumption in a Member State are moved to a place of destination in that Member State via the territory of another Member State, the following requirements shall apply: such a movement shall take place under cover of the accompanying document referred to in Article 34(1) and use an appropriate itinerary; the consignor shall, before the excise goods are dispatched, make a declaration to the competent authorities of the place of departure; the consignee shall attest to having received the goods in accordance with the rules laid down by the competent authorities of the place of destination; the consignor and the consignee shall consent to any checks enabling their respective competent authorities to satisfy themselves that the goods have actually been received.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.