Section 2 Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes

United Kingdom

1. 33General
2. 34Chargeable event
3. 35Conditions for movement of excise goods under this Section
4. 36Electronic simplified administrative document
5. 37Report of receipt
6. 38Fallback procedure and recovery at dispatch
7. 39Fallback documents and recovery of data — report of receipt
8. 40Alternative proofs of receipt
9. 41Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States
10. 42Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State
11. 43Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes