Date-stamp loading
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2010 - onwards
  Version 3 of 3    

117. Accompanying documents.

Deleted from 1 April 2010

(1) With the exception of excisable products -

(a) referred to in section 104(2), and

(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with section 112,

excisable products, in the course of delivery -

(i) from another Member State to any person in the State,

(ii) from any person in the State to any person in another Member State,

(iii) from the State through another Member State to a place of destination in the State,

(iv) through the State from another Member State to a place of destination in that Member State,

(v) from one Member State through the State to another Member State,

(vi) to the State from another Member State in a case where relief from excise duty applies under section 104(1),

(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,

(viii) to a free zone or free warehouse in another Member State for subsequent export from the Community, or

(ix) oth

Comparing proposed amendment...