art_25__para_2__text_1

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

In the cases referred to in point (a)(v) of Article 16(1), a report of export shall be completed by the competent authorities of the Member State of export on the basis of the information which they have received from the customs office of exit under Article 329(5) of Implementing Regulation (EU) 2015/2447.

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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.