2.

To determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual, Member States shall take account at least of the following: the commercial status of the holder of the excise goods and the reasons for holding them; the place where the excise goods are located or, if appropriate, the mode of transport used; any document relating to the excise goods; the nature of the excise goods; the quantity of the excise goods.

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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.