Article 2

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

Excise goods shall be subject to excise duty at the time of: their production, including, where applicable, their extraction, within the territory of the Community; their importation into the territory of the Community.

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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.