(b)
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC · European Union
the consignor shall, before the excise goods are dispatched, make a declaration to the competent authorities of the place of departure;
← art_35__para_1__point_a__text_1 · All articles · art_35__para_1__point_b__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.