2.

Member States may exempt the products covered by this Directive from the harmonized excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse, when used: as samples for analysis, for necessary production tests, or for scientific purposes; for scientific research; for medical purposes in hospitals and pharmacies; in a manufacturing process provided that the final product does not contain alcohol; in the manufacture of a component product which is not subject to excise duty under this Directive.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.