Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arran... (32020L0262)
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
- 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
- PART B
- TIME-LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATE OF APPLICATION
- ANNEX II
- CORRELATION TABLE
Feedback