Regulation 16 I1

Regulation 21 is amended as follows.

For paragraph (1) substitute—

“(1)

This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.”.

In paragraph (2)(d) for “competent authorities of a Member State” substitute “ Commissioners ”.

For paragraph (3) substitute—

“(3)

If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.”.