(a)

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

from a tax warehouse to: another tax warehouse; a registered consignee; a place where the excise goods leave the territory of the Union, as referred to in Article 25(1); the consignee referred to in Article 11(1), where the goods are dispatched from the territory of another Member State; the customs office of exit where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 which is at the same time the customs office of departure for the external transit procedure where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446;

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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.