3.
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 time of release for consumption shall be: in the situations referred to in Article 17(1)(a)(ii), the time of receipt of the excise goods by the registered consignee; in the situations referred to in Article 17(1)(a)(iv), the time of receipt of the excise goods by the consignee; in the situations referred to in Article 17(2), the time of receipt of the excise goods at the place of direct delivery.
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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.