Cap. 382 Art. 8BMovement of excisable goods under a suspension of excise duty.

(1) Excisable goods may be moved under a duty suspension arrangement within the territory of the Community, including where the goods are moved via a third country or a third territory:

(a) from a authorised tax warehouse to:

(i) another authorised tax warehouse;

(ii) a registered consignee;

(iii) the place where the excisable goods leave the territory of the Community;

(iv) a consignee referred to in article 14(2), where the goods are dispatched from another Member State;

(b) from the place of importation to any of the destinations referred to in paragraph (a), where the goods are dispatched by a registered consignor: Provided that for the purposes of this paragraph, "place of importation" means the place where the goods are when they are released for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92.

(2) By way of derogation from sub-article (1)(a)(i) and (ii) and

(b) hereof, and except in the situations referred to in the proviso to article 10A(3), the Commissioner may, under the conditions which he lays down, allow excisable goods to be moved under a duty suspension arrangement to a place of direct delivery, where that place has been designated by the authorised tax warehouse keeper or by the registered consignee. The authorised tax warehouse keeper or the registered consignee shall remain responsible for submitting the report of receipt referred to in regulation 10 to Part H of the Sixth Schedule.

(3) Sub-articles (1) and (2) shall also apply to movements of excisable goods at a zero rate which have not been released for consumption.

(4) A movement of excisable goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover of an electronic administrative document process in accordance with the procedure contemplated under Part H of the Sixth Schedule.