2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Member States shall take the measures necessary to ensure that movements of excise goods originating in or intended for: the Principality of Monaco are treated as movements originating in or intended for France; San Marino are treated as movements originating in or intended for Italy; United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as movements originating in or intended for Cyprus; the Isle of Man are treated as movements originating in or intended for the United Kingdom.
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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.