1.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
A registered consignee may not produce, process, hold, store or dispatch excise goods under a duty suspension arrangement.
← Article 18 · All articles · art_18__para_1__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.