109E. Consignments to another Member State under a suspension arrangement.

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Finance Act, 2001 (No. 7)
Part 2 Excise (ss. 96-153)
Consolidation and Modernisation of General Excise Law (ss. 96-153)
Chapter 2A Intra-European Union Movement under a Suspension Arrangement (ss. 109B-109P)
109E. Consignments to another Member State under a suspension arrangement.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 13 February 2023 - onwards

Version 3 of 3

(1) A consignment under a suspension arrangement from a place in the State to another Member State begins when that consignment is dispatched from -

(a) a tax warehouse, where the consignor is an authorised warehousekeeper, or

(b) a place of importation, where the consignor is a registered consignor.

(2) Subject to the relevant provisions of this Chapter, a consignor may dispatch a consignment to -

(a) a tax warehouse, where the designated consignee is an authorised warehousekeeper,

(b) a registered consignee,

(d) an exempt consignee, or

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