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Section 1 General provisions (arts. 16-19) |
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Article 16 General provisions for the place of dispatch and of destination of the movement |
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Article 17 Guarantee |
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Article 18 Registered consignee |
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Article 19 Beginning and end of movements of excise goods under duty suspension |
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Section 2 Procedure to be followed for movements of excise goods under suspension of excise duty (arts. 20-29) |
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Article 20 Electronic administrative document |
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Article 21 Handling of the electronic administrative document for goods being exported |
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Article 22 Special arrangements for movements of energy products |
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Article 23 Splitting of consignments |
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Article 24 Formalities at destination |
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Article 25 Formalities at the end of a movement of goods being exported |
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Article 26 Unavailability of the computerised system |
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Article 27 Fallback documents at destination or in cases of export |
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Article 28 Alternative proofs of receipt and evidence of exit |
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Article 29 Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangement |
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Section 3 Simplified procedures (arts. 30-31) |
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Article 30 Simplified procedures in a single Member State |
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Article 31 Simplified procedures in two or more Member States |
