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

The person, trader or body referred to in paragraph 3 must comply with the following requirements: before the goods are dispatched, make a declaration to the tax authorities of the Member State of destination and guarantee the payment of the excise duty; pay the excise duty of the Member State of destination 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.