2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
The formalities laid down by the Union customs provisions for the exit of goods from the customs territory of the Union shall apply mutatis mutandis to the exit of excise goods from the territory of the Union to one of the territories referred to in Article 4(2).
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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.