{
  "url": "https://openlegislation.uk/eu-directive-2020-262/article-19",
  "json_url": "https://openlegislation.uk/eu-directive-2020-262/article-19.json",
  "legislation": "eudr/2020/262",
  "legislation_title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2020-262",
  "path": "article/19",
  "kind": "article",
  "number": "19",
  "heading": "Beginning and end of movements of excise goods under duty suspension",
  "text": "1. The movement of excise goods under a duty suspension arrangement shall begin:\n(a) in the cases referred to in point (a) of Article 16(1), when the excise goods leave the tax warehouse of dispatch;\n(b) in the cases referred to in point (b) of Article 16(1) upon their release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013.\n2. The movement of excise goods under a duty suspension arrangement shall end:\n(a) in the cases referred to in points (a)(i), (ii) and (iv) of Article 16(1) and point (b) of Article 16(1), when the consignee has taken delivery of the excise goods;\n(b) in the cases referred to in point (a)(iii) of Article 16(1), when the goods have left the territory of the Union;\n(c) in the cases referred to in point (a)(v) of Article 16(1), when the goods are placed under the external transit procedure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2020/262/article/19",
    "retrieved_at": "2026-11-01T15:21:23.724471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}