art_40__para_1__text_1

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

Notwithstanding Article 39, the report of receipt required by Article 37(1) shall constitute proof that the excise goods have been delivered to the certified consignee.

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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.