Relates to duty suspended movements between Member States. It fixes the duty point for EU movements where there has been an irregularity, for example where a certified AAD has not been returned to the consignor within 4 months.
| Section | Section title | Summary and comments |
| 3 | Irregularity occurring in the United Kingdom | Determines duty point |
| 4 | Failure of excise goods to arrive at their destination | Determines duty point when duty suspended movement is not discharged by arrival at destination within 4 months |
| 5 | Repayment of Excise Duty | Allows repayment if it is established that irregularity occurred in another Member State and excise duty has been paid in that MS |
| 7 | Payment | Determines who should pay |
