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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
Version 4 of 4

109B. Interpretation (Chapter 2A).

In this Chapter -

"administrative reference code" means the unique administrative reference to be assigned to the draft electronic administrative document, in accordance with Article 20(3) of the Directive;

"completely denatured alcohol products" means alcohol products that are exempt from excise duty under Article 27(1)(a) of Council Directive No. 92/83/EEC;

"consignment" means the single movement of a specific quantity of excisable products under a suspension arrangement;

"consignor" means, as the case requires, either - (a) an authorised warehousekeeper or registered consignor in the State who dispatches a consignment under section 109E(1), or (b) an authorised warehousekeeper or registered consignor in another Member State who dispatches a consignment;