4.

The time of departure from a duty suspension arrangement as referred to in point (a) of paragraph 3 shall be deemed to be: the time of receipt of the excise goods by the registered consignee in the situations referred to in point (a)(ii) of Article 16(1); the time of receipt of the excise goods by the consignee in the situations referred to in point (a)(iv) of Article 16(1); the time of receipt of the excise goods at the place of direct delivery in the situations referred to in Article 16(4).

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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.