Regulation 6A F1

After regulation 3(3) insert—

“(3A)

For the purpose of these Regulations, a movement of excise goods to which regulation 63B applies—

(a)

starts when the goods leave the certified consignor’s premises or any location in the EU Member State or Northern Ireland from where the goods are dispatched; and

(b)

ends when the certified consignee has taken delivery of the excise goods at their premises or any location in the EU Member State or Northern Ireland.”.