Article 15

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC · European Union

Each Member State shall determine its rules concerning the production, processing and holding of excise goods, subject to this Directive. The production, processing and holding of excise goods, where the excise duty has not been paid, shall take place in a tax warehouse.

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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.