art_16__para_2__text_1

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

Save where importation takes place inside a tax warehouse, excise goods may be moved from the place of importation under a duty suspension arrangement only if the following is provided by the declarant or any person directly or indirectly involved in the accomplishment of customs formalities in accordance with Article 15 of Regulation (EU) No 952/2013 to the competent authorities of the Member State of importation:

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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.