33If delivery of the goods were considered to have been complete once the excise goods’ transport arrived at the destination without the consignee being able still to measure the amount actually delivered, the duty would become chargeable at that point in disregard of the requirements connected with the very nature of the duty at issue, which presupposes, as stated in the preceding paragraph, exact knowledge of the amount of goods released for consumption. That is why, in a situation such as that in the main proceedings, delivery of the goods at issue cannot be regarded as complete until the means of transport containing those goods has been fully unloaded.
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