COUNCIL DIRECTIVE (EU) 2020/262
of 19 December 2019
laying down the general arrangements for excise duty
(recast)
CHAPTER I
General provisions
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
Section 1
Taxable event, chargeability, irregularities during a movement under duty suspension
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
Article 10
Reimbursement and remission
Section 3
Exemptions
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
Article 14
General provision
Article 15
Conditions for authorisation as an authorised warehousekeeper
CHAPTER IV
Movement of excise goods under suspension of excise duty
Section 1
General provisions
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
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
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
Section 1
Acquisition by private individuals
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
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
Article 44
Distance selling
Section 4
Destruction and loss
Article 45
Destruction and loss
Section 5
Irregularities during the movement of excise goods
Article 46
Irregularities during the movement of excise goods
CHAPTER VI
Miscellaneous
Section 1
Marking
Article 47
Marking
Section 2
Small wine producers
Article 48
Small wine producers
Section 3
Stores for boats and aircraft
Article 49
Stores for boats and aircraft
Section 4
Special arrangements
Article 50
Special arrangements
CHAPTER VII
Exercise of the delegation and committee procedure
Article 51
Exercise of the delegation
Article 52
Committee procedure
CHAPTER VIII
Reporting and transitional and final provisions
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
PART A
REPEALED DIRECTIVE WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO
Council Directive 2008/118/EC |
|
Council Directive 2010/12/EU |
|
Treaty of Accession of Croatia |
|
Council Directive 2013/61/EU |
|
Council Directive (EU) 2019/2235 |
PART B
TIME-LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATE OF APPLICATION
Directive |
Time-limit for transposition |
Date of application |
2008/118/EC |
1 January 2010 |
1 April 2010 |
2010/12/EU |
1 January 2011 |
|
2013/61/EU |
1 January 2014 |
|
(EU) 2019/2235 |
30 June 2022 |
1 July 2022 |
ANNEX II
CORRELATION TABLE
Directive 2008/118/EC |
This Directive |
Article 1 |
Article 1 |
Article 2 |
Article 6(1) |
Article 3(1), (2) and (3) |
Article 2(1), (2) and (3) |
Article 3(4) |
– |
– |
Article 2(4) |
Article 4, introductory wording |
Article 3, introductory wording |
Article 4, points (1) to (5) |
Article 3, points (1) to (5) |
Article 4, point (6) |
– |
Article 4, point (7) |
Article 3, point (6) |
Article 4, point (8) |
Article 3, point (7) |
– |
Article 3, point (8) |
Article 4, points (9) to (11) |
Article 3, points (9) to (11) |
– |
Article 3, points (12) and (13) |
Article 36(1), second subparagraph |
Article 3, point (14) |
– |
Article 3, points (15) and (16) |
Article 5(1) and (2) |
Article 4(1) and (2) |
Article 5(3), introductory wording |
Article 4(3), introductory wording |
Article 5(3)(a) to (e) |
Article 4(3)(a) to (e) |
Article 5(3)(f) and (g) |
– |
Article 5(4), (5) and (6) |
Article 4(4), (5) and (6) |
Article 6 |
Article 5 |
Article 7(1) to (3) |
Article 6(2) to (4) |
Article 7(4), first subparagraph |
Article 6(5) |
Article 7(4), second subparagraph |
Article 6(6) |
Article 7(4), third subparagraph |
Article 6(9), first subparagraph |
Article 7(5) |
– |
– |
Article 6(7) |
– |
Article 6(8) |
– |
Article 6(9), second subparagraph |
– |
Article 6(10) |
Article 8 |
Article 7 |
Article 9 |
Article 8, first and second subparagraph |
– |
Article 8, third subparagraph |
Articles 10 to 12 |
Articles 9 to 11 |
Article 13(1) |
Article 12(1) |
Article 13(2) |
– |
– |
Article 12(2) and (3) |
Article 13(3) |
Article 12(4) |
Article 14(1), (2) and (3) |
Article 13(1), (2) and (3) |
Article 14(4) |
– |
Article 14(5) |
Article 13(4) |
Articles 15 and 16 |
Articles 14 and 15 |
Article 17(1), introductory wording |
Article 16(1), introductory wording |
Article 17(1)(a), introductory wording |
Article 16(1)(a), introductory wording |
Article 17(1)(a)(i) to (iv) |
Article 16(1)(a)(i) to (iv) |
– |
Article 16(1)(a)(v) |
Article 17(1)(b) |
Article 16(1)(b) |
– |
Article 16(2) and (3) |
Article 17(2) |
Article 16(4) |
Article 17(3) |
Article 16(5) |
Article 18(1) |
Article 17(1) |
– |
Article 17(2) |
Article 18(2) |
Article 17(3) |
Article 18(3), first sentence |
Article 17(4) |
Article 18(4) |
Article 17(5) |
Article 18(3), second sentence |
Article 17(6) |
Article 19 |
Article 18 |
Article 20(1) |
Article 19(1) |
Article 20(2) |
Article 19(2)(a) and (b) |
– |
Article 19(2)(c) |
Article 21(1) to (4) |
Article 20(1) to (4) |
Article 21(5) |
Article 21(1) |
Article 21(6) |
Article 20(5) |
Article 21(7) |
Article 20(6) |
Article 21(8) |
Article 20(7), first sentence |
– |
Article 20(7), second sentence |
– |
Article 21(2) to (5) |
Article 22 |
Article 22(1) and (2) |
– |
Article 22(3) |
Article 23, first paragraph, introductory wording |
Article 23(1), introductory wording |
Article 23, first paragraph, point 1 |
Article 23(1)(a) |
Article 23, first paragraph, point 2 |
Article 23(1)(b) |
Article 23, first paragraph, point 3 |
Article 23(1)(c) |
Article 23, second paragraph |
Article 23(2) |
Article 24 |
Article 24 |
Article 25(1) |
Article 25(1) |
– |
Article 25(2) |
Article 25(2) |
Article 25(3), first subparagraph |
Article 25(3) |
Article 25(3), second subparagraph |
Article 26(1) and (2) |
Article 26(1) and (2) |
Article 26(3) |
– |
Article 26(4) and (5) |
Article 26(3) and (4) |
– |
Article 26(5) |
Article 27 |
Article 27 |
Article 28(1) |
Article 28(1) |
Article 28(2), first and second subparagraph |
Article 28(2) and (3) |
– |
Article 28(4) |
Article 28(2), third subparagraph |
Article 28(5) |
Article 29 |
Article 29 |
Article 30 |
Article 30 |
Article 31 |
Article 31 |
Article 32 |
Article 32 |
Article 33(1) |
Article 33(1) and (2) |
– |
Article 33(3) and (4) |
Article 33(2) |
Article 33(5) |
Article 33(3) and (4) |
– |
– |
Article 34(1) and (2) |
Article 33(5) |
Article 34(3) |
Article 33(6) |
Article 37(4) |
Article 34(1) |
Article 35(1) |
Article 34(2)(a), (b) and (c) |
Article 35(2)(a), (b) and (c) |
Article 34(2), second subparagraph |
– |
– |
Article 35(3) to (8) |
– |
Articles 36 to 41 |
Article 35 |
Article 42 |
– |
Article 43 |
Article 36(1), first subparagraph |
Article 44(1) |
Article 36(1), second subparagraph |
Article 3, point (14) |
Article 36(2) to (6) |
Article 44(2) to (6) |
Article 37(1), first subparagraph |
Article 45(1) first subparagraph |
– |
Article 45(1), second subparagraph |
– |
Article 45(2) |
Article 37(1), second subparagraph |
Article 45(3), first subparagraph |
Article 37(1), third subparagraph |
Article 45(3), second subparagraph |
Article 37(2) |
– |
Article 38 |
Article 46(1) to (4) |
– |
Article 46(3), first subparagraph, second sentence |
– |
Article 46(5) |
Article 39 |
Article 47 |
Article 40 |
Article 48 |
Article 41 |
Article 49 |
Article 42 |
Article 50 |
– |
Article 51 |
Article 43 |
Article 52 |
Article 44 |
– |
– |
Articles 53 and 54 |
Articles 45 and 46 |
– |
Article 47 |
Article 56 |
Article 48 |
Article 55 |
Article 49 |
Article 57 |
Article 50 |
Article 58 |
– |
Annex I |
– |
Annex II |