3.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
The competent authorities of the Member State of destination shall carry out an electronic verification of the data provided in the report of receipt. Where these data are not valid, the consignee shall be notified without delay. Where these data are valid, the competent authorities of the Member State of destination shall provide the consignee with a confirmation of the registration of the report of receipt and send the confirmation to the competent authorities of the Member State of dispatch.
← art_24__para_2__text_1 · All articles · art_24__para_3__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.