art_37__para_2__text_4

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

The report of receipt shall be deemed to be sufficient proof that the certified consignee has fulfilled all of the necessary formalities and has made, if applicable and unless the excise goods are exempted from payment of excise duty, any payments of excise duty due to the Member State of destination or a duty suspension arrangement in accordance with Chapter III.

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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.