(b)
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
the certified consignee shall attest to having received the goods in accordance with the rules laid down by the competent authorities of the place of destination;
← art_42__para_1__point_a__text_1 · All articles · art_42__para_1__point_b__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.