1.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Excise goods shall be subject to excise duty at the time of: their production, including, where applicable, their extraction, within the territory of the Union; their importation or their irregular entry into the territory of the Union.
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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.