icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)RecitalsChapter I General provisions (arts. 1-5)Article 1 Subject matterArticle 2 Application of the Union Customs Code to excise goodsArticle 3 DefinitionsArticle 4 Territorial applicationArticle 5 Special territorial statusChapter 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 lossesArticle 7 Person liable to pay excise dutyArticle 8 Chargeability conditions and rates of excise duty to be usedArticle 9 Irregularities during movements of excise goods under duty suspensionSection 2 Reimbursement and remission (art. 10)Article 10 Reimbursement and remissionSection 3 Exemptions (arts. 11-13)Article 11 Exemptions from payment of excise dutyArticle 12 Exemption certificateArticle 13 Excise duty payment exemptions for passengers travelling to third countries or third territoriesChapter III Production, processing, holding and storage (arts. 14-15)Article 14 General provisionArticle 15 Conditions for authorisation as an authorised warehousekeeperChapter 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 movementArticle 17 GuaranteeArticle 18 Registered consigneeArticle 19 Beginning and end of movements of excise goods under duty suspensionSection 2 Procedure to be followed for movements of excise goods under suspension of excise duty (arts. 20-29)Article 20 Electronic administrative documentArticle 21 Handling of the electronic administrative document for goods being exportedArticle 22 Special arrangements for movements of energy productsArticle 23 Splitting of consignmentsArticle 24 Formalities at destinationArticle 25 Formalities at the end of a movement of goods being exportedArticle 26 Unavailability of the computerised systemArticle 27 Fallback documents at destination or in cases of exportArticle 28 Alternative proofs of receipt and evidence of exitArticle 29 Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangementSection 3 Simplified procedures (arts. 30-31)Article 30 Simplified procedures in a single Member StateArticle 31 Simplified procedures in two or more Member StatesChapter 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 individualSection 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 GeneralArticle 34 Chargeable eventArticle 35 Conditions for movement of excise goods under this SectionArticle 36 Electronic simplified administrative documentArticle 37 Report of receiptArticle 38 Fallback procedure and recovery at dispatchArticle 39 Fallback documents and recovery of data - report of receiptArticle 40 Alternative proofs of receiptArticle 41 Derogation from the obligation to use the computerised system - simplified procedures in two or more Member StatesArticle 42 Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member StateArticle 43 Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposesSection 3 Distance selling (art.44)Article 44 Distance sellingSection 4 Destruction and loss (art. 45)Article 45 Destruction and lossSection 5 Irregularities during the movement of excise goods (art. 46)Article 46 Irregularities during the movement of excise goodsChapter VI Miscellaneous (arts. 47-50)Section 1 Marking (art. 47)Article 47 MarkingSection 2 Small wine producers (art. 48)Article 48 Small wine producersSection 3 Stores for boats and aircraft (art. 49)Article 49 Stores for boats and aircraftSection 4 Special arrangements (art. 50)Article 50 Special arrangementsChapter VII Exercise of the delegation and committee procedure (arts. 51-52)Article 51 Exercise of the delegationArticle 52 Committee procedureChapter VIII Reporting and transitional and final provisions (arts. 53-58)Article 53 Reporting on the implementation of this DirectiveArticle 54 Transitional provisionsArticle 55 TranspositionArticle 56 RepealArticle 57 Entry into force and applicationArticle 58 AddresseesAnnex IAnnex IIDone at
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 10th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
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 46 Irregularities during the movement of excise goods

1. Where an irregularity has occurred during a movement of excise goods under Article 33(1) or Article 44(1), in the territory of a Member State other than the territory of the Member State in which they were released for consumption, they shall be subject to excise duty and excise duty shall be chargeable in the Member State where the irregularity occurred.

2. Where an irregularity has been detected during a movement of excise goods under Article 33(1) or Article 44(1), in the territory of a Member State other than the territory of the Member State in which they were released for consumption, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred and the excise duty shall be chargeable in the Member State where the irregularity was detected.

PreviousNext