(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
pay the excise duty at the office referred to in point (a) after the excise goods arrive;
← art_36__para_4__point_a__text_1 · All articles · art_36__para_4__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.