art_26__para_3__text_1

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

A copy of the fallback document referred to in point (a) of the first subparagraph of paragraph 1 shall be kept by the consignor in his or her records.

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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.