1. Excise goods may be moved under a duty suspension arrangement between the following places within the territory of the Union, including via a third country or a third territory:

(a) from a tax warehouse to:

(i) another tax warehouse;

(ii) a registered consignee;

(iii) a place where the excise goods leave the territory of the Union, as referred to in Article 25(1);

(iv) the consignee referred to in Article 11(1), where the goods are dispatched from the territory of another Member State;

(v) the customs office of exit where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 which is at the same time the customs office of departure for the external transit procedure where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446;

(b) from the place of importation to any of the destinations referred to in point (a), where the goods are dispatched by a registered consignor.