Naar punktafgiftspligtige varer ikke naar frem til deres bestemmelsessted, og det ikke er muligt at fastslaa, hvor overtraedelsen eller uregelmaessigheden har fundet sted, anses denne overtraedelse eller uregelmaessighed for at have fundet sted i afgangsmedlemsstaten, som inddriver punktafgifterne til den sats, der gaelder paa datoen for varernes afsendelse, medmindre det inden for en frist paa fire maaneder fra datoen for varernes afsendelse og til de kompetente myndigheders tilfredshed godtgoeres, at omsaetningen er foregaaet forskriftsmaessigt, eller det paavises, hvor overtraedelserne eller uregelmaessighederne faktisk har fundet sted, jf. dog artikel 6, stk. 2.
Without prejudice to the provision of Article 6 (2), when products subject to excise duty do not arrive at their destination and it is not possible to determine where the offence of irregularity was committed, that offence or irregularity shall be deemed to have been committed in the Member State of departure, which shall collect the excise duties at the rate in force on the date when the products were dispatched unless within a period of four months of the competent authorities of the correctness of the transaction or of the place where the offence or irregularity was actually committed.