Excise goods shall be subject to excise duty at the time of:
(a) their production, including, where applicable, their extraction, within the territory of the Community;
(b) their importation into the territory of the Community.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
Article 2
Repealed from 13 February 2023