Article 14

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union

Each Member State shall determine its rules concerning the production, processing, holding and storage of excise goods, subject to this Directive. The production, processing, holding and storage 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.