CHAPTER IV

Movement of excise goods under suspension of excise duty
Section 3

Simplified procedures

Simplified procedures in a single Member State
Article 30
Member States may establish simplified procedures in respect of movements of excise goods under a duty suspension arrangement which take place entirely on their territory, including the possibility to waive the requirement of electronic supervision of such movements.

Simplified procedures in two or more Member States
Article 31
By agreement and under conditions fixed by all the Member States concerned, simplified procedures may be established for the purposes of frequent and regular movements of excise goods under a duty suspension arrangement which occur between the territories of two or more Member States.
This provision includes movements via fixed pipelines.