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Application of Article 5.2 of Council Directive No. 92/12/EEC.
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114.—(1) Sections 115, 116 and 117 shall not apply where the movement of excisable products takes place under a customs procedure in accordance with the provisions of paragraph 2 of Article 5 of the Directive, that is where such products are—
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(a) coming from, or going to, third countries or territories excluded by section 96 from the territory of the Community and placed under one of the customs suspensive procedures listed in Article 84(1)(a) of Council Regulation (EEC) No. 2913/921
or in a free zone or a free warehouse, or
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(b) dispatched between Member States via an EFTA country or between a Member State and an EFTA country under the internal Community transit procedure or via one or more non-EFTA third countries under cover of a TIR or ATA carnet.
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(2) A word or expression that is used in this section and is also used in Article 5 of the Directive (as amended by Council Directive 92/108/EEC of 14 December 19922
, and Council Directive 94/74/EC of 30 December 19943
) has the same meaning in this section that it has in that Article as so amended.
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1 O.J. No. L302 of 19 October, 1992, p.19
2 O.J. No. L390 of 31 December, 1992, p.124
3 O.J. No. L365 of 31 December, 1994, p.46 |
