Cap. 382 Art. 14CExcisable goods released for consumption in terms of article 14B(1).

(1) Excisable goods which have been released for consumption in terms of article 14B(1) shall move between the territories of the various Member States under cover of an accompanying document listing the main data from the document referred to at Part H of the Sixth Schedule.

(2) The persons referred in article 14B(2) shall comply with the following requirements:

(a) before the goods are dispatched they shall submit a declaration to the Commissioner and guarantee payment of the excise duty;

(b) pay the excise duty to the Commissioner after the excisable goods arrive;

(c) consent to any checks by a Customs official to satisfy himself that the excisable goods have actually been received and that the excise duty chargeable on them has been paid.