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

Published date: 27 February 2020

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)

	Recitals
	Chapter I General provisions (arts. 1-5)
	Article 1 Subject matter
	Article 2 Application of the Union Customs Code to excise goods
	Article 3 Definitions
	Article 4 Territorial application
	Article 5 Special territorial status
	Chapter II General procedural provisions (arts. 6-13)
	Section 1 Taxable event, chargeability, irregularities during a movement under duty suspension (arts. 6-9)
	Article 6 Taxable event, time and place of chargeability, destruction and irretrievable losses
	Article 7 Person liable to pay excise duty
	Article 8 Chargeability conditions and rates of excise duty to be used
	Article 9 Irregularities during movements of excise goods under duty suspension
	Section 2 Reimbursement and remission (art. 10)
	Article 10 Reimbursement and remission
	Section 3 Exemptions (arts. 11-13)
	Article 11 Exemptions from payment of excise duty
	Article 12 Exemption certificate
	Article 13 Excise duty payment exemptions for passengers travelling to third countries or third territories
	Chapter III Production, processing, holding and storage (arts. 14-15)
	Article 14 General provision
	Article 15 Conditions for authorisation as an authorised warehousekeeper
	Chapter IV Movement of excise goods under suspension of excise duty (arts. 16-31)
	Section 1 General provisions (arts. 16-19)
	Article 16 General provisions for the place of dispatch and of destination of the movement
	Article 17 Guarantee
	Article 18 Registered consignee
	Article 19 Beginning and end of movements of excise goods under duty suspension
	Section 2 Procedure to be followed for movements of excise goods under suspension of excise duty (arts. 20-29)
	Article 20 Electronic administrative document
	Article 21 Handling of the electronic administrative document for goods being exported
	Article 22 Special arrangements for movements of energy products
	Article 23 Splitting of consignments
	Article 24 Formalities at destination
	Article 25 Formalities at the end of a movement of goods being exported
	Article 26 Unavailability of the computerised system
	Article 27 Fallback documents at destination or in cases of export
	Article 28 Alternative proofs of receipt and evidence of exit
	Article 29 Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangement
	Section 3 Simplified procedures (arts. 30-31)
	Article 30 Simplified procedures in a single Member State
	Article 31 Simplified procedures in two or more Member States
	Chapter V Movement and taxation of excise goods after release for consumption (arts. 32-46)
	Section 1 Acquisition by private individuals (art. 32)
	Article 32 Acquisition by a private individual
	Section 2 Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes (arts. 33-43)
	Article 33 General
	Article 34 Chargeable event
	Article 35 Conditions for movement of excise goods under this Section
	Article 36 Electronic simplified administrative document
	Article 37 Report of receipt
	Article 38 Fallback procedure and recovery at dispatch
	Article 39 Fallback documents and recovery of data - report of receipt
	Article 40 Alternative proofs of receipt
	Article 41 Derogation from the obligation to use the computerised system - simplified procedures in two or more Member States
	Article 42 Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State
	Article 43 Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes
	Section 3 Distance selling (art.44)
	Article 44 Distance selling
	Section 4 Destruction and loss (art. 45)
	Article 45 Destruction and loss
	Section 5 Irregularities during the movement of excise goods (art. 46)
	Article 46 Irregularities during the movement of excise goods
	Chapter VI Miscellaneous (arts. 47-50)
	Section 1 Marking (art. 47)
	Article 47 Marking
	Section 2 Small wine producers (art. 48)
	Article 48 Small wine producers
	Section 3 Stores for boats and aircraft (art. 49)
	Article 49 Stores for boats and aircraft
	Section 4 Special arrangements (art. 50)
	Article 50 Special arrangements
	Chapter VII Exercise of the delegation and committee procedure (arts. 51-52)
	Article 51 Exercise of the delegation
	Article 52 Committee procedure
	Chapter VIII Reporting and transitional and final provisions (arts. 53-58)
	Article 53 Reporting on the implementation of this Directive
	Article 54 Transitional provisions
	Article 55 Transposition
	Article 56 Repeal
	Article 57 Entry into force and application
	Article 58 Addressees
	Annex I
	Annex II
	Done at