Judgment of the Court (Fourth Chamber) of 10 June 2021.#The Commissioners for Her Majesty's Revenue and Customs v WR.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – General arrangements for excise duty – Directive 2008/118/EC – Article 33(3) – Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State – Person liable to pay the excise duty that has become chargeable in respect of those goods – Person holding the goods intended for delivery in another Member State – Transporter of the goods.#Case C-279/19.