Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 13 February 2023

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

	Recitals
	Chapter I General provisions (arts. 1-6)
	Article 1
	Article 2
	Article 3
	Article 4
	Article 5
	Article 6
	Chapter II Chargeability, reimbursement, exemption (arts. 7-14)
	Section 1 Time and place of chargeability (arts. 7-10)
	Article 7
	Article 8
	Article 9
	Article 10
	Section 2 Reimbursement and remission (art. 11)
	Article 11
	Section 3 Exemptions (arts. 12-14)
	Article 12
	Article 13
	Article 14
	Chapter III Production, processing and holding (arts. 15-16)
	Article 15
	Article 16
	Chapter IV Movement of excise goods under suspension of excise duty (arts. 17-31)
	Section 1 General provisions (arts. 17-20)
	Article 17
	Article 18
	Article 19
	Article 20
	Section 2 Procedure to be followed on a movement of excise goods under suspension of excise duty (arts. 21-29)
	Article 21
	Article 22
	Article 23
	Article 24
	Article 25
	Article 26
	Article 27
	Article 28
	Article 29
	Section 3 Simplified procedures (arts. 30-31)
	Article 30
	Article 31
	Chapter V Movement and taxation of excise goods after release for consumption (arts. 32-38)
	Section 1 Acquisition by private individuals (art. 32)
	Article 32
	Section 2 Holding in another Member State (arts. 33-35)
	Article 33
	Article 34
	Article 35
	Section 3 Distance selling (art. 36)
	Article 36
	Section 4 Destruction and losses (art. 37)
	Article 37
	Section 5 Irregularities during the movement of excise goods (art. 38)
	Article 38
	Chapter VI Miscellaneous (arts. 39-42)
	Section 1 Marking (art. 39)
	Article 39
	Section 2 Small wine producers (art. 40)
	Article 40
	Section 3 Stores for boats and aircraft (art. 41)
	Article 41
	Section 4 Special arrangements (art. 42)
	Article 42
	Chapter VII Committee on excise duty (arts. 43-44)
	Article 43
	Article 44
	Chapter VIII Transitional and final provisions (arts. 45-50)
	Article 45
	Article 46
	Article 47
	Article 48
	Article 49
	Article 50
	Done at