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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
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Article 4

Repealed from 13 February 2023

For the purpose of this Directive as well as its implementing provisions, the following definitions shall apply:

1. "authorised warehousekeeper" means a natural or legal person authorised by the competent authorities of a Member State, in the course of his business, to produce, process, hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;

2. "Member State" and "territory of a Member State" means the territory of each Member State of the Community to which the Treaty is applicable, in accordance with Article 299 thereof, with the exception of third territories;

3. "Community" and "territory of the Community" means the territories of the Member States as defined in point 2;

4. "third territories" means the territories referred to in Article 5(2) and (3);

5. "third country" means any State or territory to which the Treaty is not applicable;

6. "customs suspensive procedure or arrangement" means any one of the special procedures as provided fo

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