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

5.

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 there is no discharge, the consignor shall inform the tax authorities of his Member State wihtin a time limit to be fixed by those tax authorities. The time limit may not, however, exceed three months from the date of dispatch of the goods.

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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.