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35. Excise goods of a certain class or description may only be imported into or exported from the United Kingdom under duty suspension arrangements if they are—
(a)dispatched from a tax warehouse to—
(i)another tax warehouse approved in relation to excise goods of that class or description;
(ii)a registered consignee who has been registered in relation to excise goods of that class or description;
(iii)a place from where they will leave the territory of the EU;
(iv)an exempt consignee where the goods are dispatched from the United Kingdom to another Member State or are dispatched from another Member State to the United Kingdom;
(b)dispatched by a registered consignor in another Member State from the place of importation to any of the destinations referred to in paragraph (a); or
(c)dispatched by a UK registered consignor from the place of importation to any of the destinations referred to in paragraph (a), other than a UK registered consignee.
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