2.

For the purposes of this Directive, ‘release for consumption’ shall mean any of the following: the departure of excise goods, including irregular departure, from a duty suspension arrangement; the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation; the production of excise goods, including irregular production, outside a duty suspension arrangement; the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement.

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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.