(b)

may take into account any combination of the following pieces of evidence: a delivery note; a document signed or authenticated by the economic operator who has taken the excise goods out of the customs territory of the Union certifying the exit of the goods; a document in which the customs authority of a Member State or a third country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country; records of goods supplied to ships, aircraft or offshore installations kept by economic operators; other evidence acceptable to the authorities of the Member State of dispatch.

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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.