(1) A consignment shall end -
(a) in the case of a consignment to a designated consignee, when that designated consignee has taken delivery of the consignment,
(b) in the case of a consignment to a place of exportation, when that consignment has left the territory of the European Union, or
(c) in a case referred to in section 109E(2)(e), when the goods are placed under the external transit procedure.
(a) A report of receipt, report of export, paper confirmation of receipt or paper confirmation of export shall, unless and until there is evidence to the contrary, be evidence that a consignment has ended.
(b) Without prejudice to paragraph (a), the Commissioners may, in any case where evidence under that paragraph is unavailable, accept alternative evidence that a consignment has ended.