30As regards, secondly, the context of which the provisions at issue of Directive 2008/118 form part, it must be noted that Article 20 of that directive is part of Chapter IV thereof, entitled ‘Movement of excise goods under suspension of excise duty’. That chapter includes the provisions of Article 19(2)(c) of that directive, in accordance with which the consignee must consent to any check enabling the competent authorities of the Member State of destination to satisfy themselves that the goods in question have actually been received. The EU legislature thus intended to make the actual receipt of the goods the element determining the conditions under which the movement of those goods under a duty suspension arrangement must be assessed at the time of their delivery. No other provision of that chapter calls for a different interpretation.
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