Article 19

The movement of excise goods under a duty suspension arrangement shall begin: in the cases referred to in point (a) of Article 16(1), when the excise goods leave the tax warehouse of dispatch; in the cases referred to in point (b) of Article 16(1) upon their release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013. The movement of excise goods under a duty suspension arrangement shall end: in the cases referred to in points (a)(i), (ii) and (iv) of Article 16(1) and point (b) of Article 16(1), when the consignee has taken delivery of the excise goods; in the cases referred to in point (a)(iii) of Article 16(1), when the goods have left the territory of the Union; in the cases referred to in point (a)(v) of Article 16(1), when the goods are placed under the external transit procedure.

← art_18__para_3__text_1 · All articles · 1. →

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