Finance Act, 2001

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Movement of excisable products under a suspension arrangement from the State to other Member States.

115.—(1) This section applies to the release of excisable products by an authorised warehousekeeper from a tax warehouse in the State for delivery under a suspension arrangement to another Member State, including delivery to—

(a) a free zone or free warehouse in another Member State for subsequent export from the Community, or

(b) otherwise to another Member State for such subsequent export.

(2) Subject to such conditions as the Commissioners may think fit to impose, an authorised warehousekeeper may release excisable products to which this section applies only where such products are intended for delivery to—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive,

(b) a trader registered with the authorities of another Member State under Article 16.2 of the Directive,

(c) a trader referred to in Article 16.3 of the Directive having a place of business in another Member State and who provides evidence, in advance of the dispatch of such excisable products, to such authorised warehousekeeper by means of a document, referred to in this Part as a “duty document” certifying that such trader—

(i) has declared to the authorities of the Member State in which such place of business is situated the intention to obtain such excisable products from such authorised warehousekeeper, and

(ii) has paid to or secured with such authorities the excise duty on such excisable products in accordance with procedures laid down by such authorities,

(d) a person authorised by the authorities of another Member State to operate in a free zone or free warehouse in that Member State under the Community provisions relating to free zones and free warehouses, or

(e) a territory outside the Community and are being transported to their destination through another Member State or other Member States.