2. — Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for…

2.

Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products · European Union

The above trader may request, prior to the receipt of goods, to be registered by the tax authorities of his Member State. A registered trader must comply with the following requirements: guarantee payment of excise duty under the conditions set by the tax authorities of his Member State, without prejudice to Article 15 (4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, of the transporter; keep accounts of deliveries of products; produce the products whenever so required; consent to all monitoring and stock checks. For this type of trader excise duty shall be chargeable at the time of receipt of the goods and shall be paid in accordance with the procedure laid down by each Member State.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.