1. The products referred to in Article 3(1) shall be subject to excise duty at the time of their production within the territory of the Community as defined in Article 2 or of their importation into that territory.
'Importation of a product subject to excise duty' shall mean the entry of that product into the territory of the Community, including the entry of such a product from a territory covered by Article 2(1), (2) and (3) or from the Channel Islands.
However, where the product is placed under a Community customs procedure on entry into the territory of the Community, importation shall be deemed to take place when it leaves the Community customs procedure.
2. Without prejudice to national and Community provisions regarding customs matters, when products subject to excise duty:
- are coming from, or going to, third countries or territories referred to in Article 2(1), (2) and (3) or the Channel Islands and are placed under one of the customs suspensive procedures listed in Arti