32Furthermore, since excise duty is a tax on consumption, as stated in recital 9 of Directive 2008/118, based on the amount of goods offered for consumption, the point at which the duty becomes chargeable must be fixed in such a manner that the amount of goods concerned can be measured precisely. In the light of that objective, Article 20(2) of that directive, by stating that the movement of excise goods under a duty suspension arrangement ends when the consignee has taken delivery of those goods, must be interpreted as meaning that that taking of delivery must be regarded as occurring when the consignee is in a position to know precisely what quantity of goods he has actually received.
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