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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 18 March 2020 - onwards
Version 2 of 2

Article 3 Definitions

For the purpose of this Directive, the following definitions apply:

(1) 'authorised warehousekeeper' means a natural or legal person authorised by the competent authorities of a Member State, in the course of the business of that person, to produce, process, hold, store, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;

(2) 'territory of a Member State' means the territory of a Member State to which the Treaties are applicable, in accordance with Articles 349 and 355 of the TFEU, with the exception of third territories;

(3) 'territory of the Union' means the territories of the Member States;

(4) 'third territories' means the territories referred to in Article 4(2) and (3);

(5) 'third countries' means any State or territory to which the Treaties are not applicable;