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Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
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CHAPTER IV Movement of excise goods under suspension of excise duty
Section 2 Procedure to be followed for movements of excise goods under suspension of excise duty
Article 21.Handling of the electronic administrative document for goods being exported
Article 22.Special arrangements for movements of energy products
Article 25.Formalities at the end of a movement of goods being exported
Article 27.Fallback documents at destination or in cases of export
Article 28.Alternative proofs of receipt and evidence of exit
Article 29.Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangement
CHAPTER V Movement and taxation of excise goods after release for consumption
Article 35.Conditions for movement of excise goods under this Section
Article 39.Fallback documents and recovery of data — report of receipt
Article 41.Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States
Article 42.Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State
Article 43.Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes
Section 5 Irregularities during the movement of excise goods
CHAPTER VII Exercise of the delegation and committee procedure
CHAPTER VIII Reporting and transitional and final provisions
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