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European
Legislation (EU)
EU Directives
2008
Information
Table of Contents
Table of Contents
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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
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https://service.betterregulation.com/document/267580
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
Done at
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Version status: | Document consolidation status:
Updated to reflect all known changes
Version date: 13 February 2023 - onwards
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