1.

Excise goods may be moved under a duty suspension arrangement between the following places within the territory of the Union, including via a third country or a third territory: from a tax warehouse to: another tax warehouse; a registered consignee; a place where the excise goods leave the territory of the Union, as referred to in Article 25(1); the consignee referred to in Article 11(1), where the goods are dispatched from the territory of another Member State; the customs office of exit where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 which is at the same time the customs office of departure for the external transit procedure where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446; from the place of importation to any of the destinations referred to in point (a), where the goods are dispatched by a registered consignor. For the purposes of this Article, ‘place of importation’ means the place where the goods are released for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013.

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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.