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

1.

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

Excise duty shall become chargeable at the time of release for consumption or when shortages are recorded which must be subject to excise duty in accordance with Article 14 (3). Release for consumption of products subject to excise duty shall mean: any departure, including irregular departure, from a suspension arrangement; any manufacture, including irregular manufacture, of those products outside a suspension arrangement; any importation of those products, including irregular importation, where those products have not been placed under a suspension arrangement.

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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.