3.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
By way of derogation from point (a) of paragraph 2, the competent authorities of the Member State of destination may, under the conditions fixed by them, allow the guarantee to be provided by the transporter or carrier, the owner of the excise goods, the certified consignor, or jointly by any combination of two or more of those persons with or without the certified consignee.
← art_35__para_2__point_c__text_1 · All articles · art_35__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.