(1) In this Part "release for consumption" means - (a) any release, including irregular release, of excisable products from a suspension arrangement, (b) any production, processing or extraction, including irregular production, processing or extraction, of excisable products outside a suspension arrangement, (c) any importation of excisable products from outside the European Union or any arrival in the State of products from within the European Union, except where the excisable products are, immediately upon such importation or arrival, placed under a suspension arrangement, or (d) any irregular entry of excisable products, except where the customs debt was extinguished under points (e), (f), (g) or (k) of Article 124(1) of the Council Regulation..
(2) Where a consignment is to be delivered to a registered consignee or exempt consignee under section 109J(1), that consignment is, except in the case of an irregular release, released for consumption when it is so received by t
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