1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
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  1. Finance Act, 2001 (No. 7)
  2. Part 2 Excise (ss. 96-153)
  3. Consolidation and Modernisation of General Excise Law (ss. 96-153)
  4. Chapter 2A Intra-European Union Movement under a Suspension Arrangement (ss. 109B-109P)
  5. 109E. Consignments to another Member State under a suspension arrangement.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
  Version 3 of 3    

109E. Consignments to another Member State under a suspension arrangement.

(1) A consignment under a suspension arrangement from a place in the State to another Member State begins when that consignment is dispatched from -

(a) a tax warehouse, where the consignor is an authorised warehousekeeper, or

(b) a place of importation, where the consignor is a registered consignor.

(2) Subject to the relevant provisions of this Chapter, a consignor may dispatch a consignment to -

(a) a tax warehouse, where the designated consignee is an authorised warehousekeeper,

(b) a registered consignee,

(c) a place of exportation,

(d) an exempt consignee, or

(e) the customs office of exit, where that office is also the customs office of departure for the external transit procedure where provided for in Article 189(4) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 [OJ No. L343, 29.12.2015, p. 1],

in another Member State.

(3) Except where, in accordance with section 109I(1)(b), a consignment is accompanied by a paper document, a consignment from a place in the S

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