2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
A registered consignee shall comply with the following requirements: before dispatch of the excise goods, guarantee payment of excise duty under the conditions fixed by the competent authorities of the Member State of destination; at the end of the movement, enter in his or her accounts excise goods received under a duty suspension arrangement; consent to any check enabling the competent authorities of the Member State of destination to satisfy themselves that the goods have actually been received.
← art_18__para_1__text_1 · All articles · art_18__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.