1.

In the cases referred to in point (a)(iii) of Article 16(1) and, where applicable, point (b) of Article 16(1) of this Directive, a report of export shall be completed by the competent authorities of the Member State of export on the basis of the information on the exit of the goods which it has received from the customs office of exit under Article 329 of Implementing Regulation (EU) 2015/2447 or by the office where the formalities for the exit of goods from the customs territory, as referred to in Article 2(2) of this Directive, are accomplished, certifying that the excise goods have left the territory of the Union, using the computerised system.

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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.