40Under Article 7(1) of Directive 2008/118, excise duty becomes chargeable, inter alia, at the time of release for consumption of the excise goods and in the Member State in which that release takes place. Under Article 7(2)(a) of that directive, that concept also includes any departure, including irregular departure, of excise goods from a duty suspension arrangement, as defined in Article 4(7) of that directive (see, to that effect, judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 47 and the case-law cited).
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