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Section 1 Acquisition by private individuals (art. 32) |
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Article 32 Acquisition by a private individual |
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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) |
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Article 33 General |
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Article 34 Chargeable event |
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Article 35 Conditions for movement of excise goods under this Section |
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Article 36 Electronic simplified administrative document |
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Article 37 Report of receipt |
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Article 38 Fallback procedure and recovery at dispatch |
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Article 39 Fallback documents and recovery of data - report of receipt |
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Article 40 Alternative proofs of receipt |
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Article 41 Derogation from the obligation to use the computerised system - simplified procedures in two or more Member States |
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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 |
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Article 43 Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes |
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Section 3 Distance selling (art.44) |
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Article 44 Distance selling |
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Section 4 Destruction and loss (art. 45) |
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Article 45 Destruction and loss |
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Section 5 Irregularities during the movement of excise goods (art. 46) |
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Article 46 Irregularities during the movement of excise goods |
