34Moreover, by requiring the warehousekeeper, under Article 16(2)(d) of Directive 2008/118, to enter into his tax warehouse and enter in his accounts at the end of their movement all excise goods moving under a duty suspension arrangement and thus having those physical and accounting operations coincide with the end of the movement, the EU legislature intended to place that end at a time when the goods in question had actually been received by the warehousekeeper and when their amount could be measured accurately with a view to their entry into the warehouse’s records.
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