4.

The consignor or tax representative shall comply with the following requirements: before dispatching the excise goods, register his or her identity and guarantee payment of the excise duty with the competent office specifically designated and under the conditions laid down by the Member State of destination; pay the excise duty at the office referred to in point (a) after the excise goods have been delivered; keep accounts of deliveries of excise goods. The Member States concerned may, under conditions determined by them, simplify these requirements on the basis of bilateral or multilateral agreements.

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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.