# Weekly return

<div id="bkmrk-scope-of-exception%3At">1. **Scope of Exception:**  
    This procedure applies specifically to registered consignees.
2. **Filing Requirement:**
    
    
    - The registered consignee must file a return for the excise duty incurred during a given week.
    - This obligation is based on Article 52, second paragraph, parts c and e.
3. **Deadline:**
    
    
    - The return must be submitted no later than the Friday of the week following the week in which the excise duty became due.
4. **Payment:**
    
    
    - The excise duty owed must be paid at the time of filing the return.

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</div><div>#### **Procedural Description: Determining the Time of Receipt for Excise Goods**

1. **Situation under Article 2a, Second Paragraph, Part b:**
    
    
    - The relevant moment is the time when the registered consignee receives the excise goods.
2. **Situations under Article 2a, Fifth Paragraph:**
    
    
    - The relevant moment is the time when the excise goods are received at the place of direct delivery.

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