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

3.

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

If the trader referred to in paragraph 1 above is not registered with the tax authorities of his Member State, he must comply with the following requirements: before the goods are dispatched, make a declaration to the tax authorities of the Member States of destination and guarantee the payment of excise duty, without prejudice to Article 15 (4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, of the transporter; pay the excise duty of the Member State of destination at the time of receipt of the goods in accordance with the procedure laid down by that Member State; consent to any check enabling the administration of the Member State of destination to satisfy itself that the goods have actually been received and that the excise duty to which they are liable has been paid.

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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.