Council Directive (EU) 2020/262 of 19 December 2019 laying down the general…

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

directive · European Union · 32020L0262

346 provisions in 1244 nodes · 54 provisions hand work to national law

Defined terms · All instruments · VAT · accounting · administrative cooperation · basis of tax assessment · consumption · contract · delivery · direct tax

CHAPTER I General provisions

Article 1 Subject matter

Article 2 Application of the Union Customs Code to excise goods

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Article 3 Definitions

Article 4 Territorial application

Article 5 Special territorial status

CHAPTER II General procedural provisions

Section 1 Taxable event, chargeability, irregularities during a movement under duty suspension

Article 6 Taxable event, time and place of chargeability, destruction and irretrievable losses

Article 7 Person liable to pay excise duty

Article 8 Chargeability conditions and rates of excise duty to be used

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Article 9 Irregularities during movements of excise goods under duty suspension

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Section 2 Reimbursement and remission

Article 10 Reimbursement and remission

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Section 3 Exemptions

Article 11 Exemptions from payment of excise duty

Article 12 Exemption certificate

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Article 13 Excise duty payment exemptions for passengers travelling to third countries or third territories

CHAPTER III Production, processing, holding and storage

Article 14 General provision

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Article 15 Conditions for authorisation as an authorised warehousekeeper

CHAPTER IV Movement of excise goods under suspension of excise duty

Section 1 General provisions

Article 16 General provisions for the place of dispatch and of destination of the movement

Article 18 Registered consignee

Article 19 Beginning and end of movements of excise goods under duty suspension

Section 2 Procedure to be followed for movements of excise goods under suspension of excise duty

Article 20 Electronic administrative document

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Article 21 Handling of the electronic administrative document for goods being exported

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Article 22 Special arrangements for movements of energy products

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Article 23 Splitting of consignments

Article 24 Formalities at destination

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Article 25 Formalities at the end of a movement of goods being exported

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Article 26 Unavailability of the computerised system

Article 27 Fallback documents at destination or in cases of export

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Article 28 Alternative proofs of receipt and evidence of exit

Article 29 Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangement

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Section 3 Simplified procedures

Article 30 Simplified procedures in a single Member State

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Article 31 Simplified procedures in two or more Member States

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CHAPTER V Movement and taxation of excise goods after release for consumption

Section 1 Acquisition by private individuals

Article 32 Acquisition by a private individual

Section 2 Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes

Article 33 General

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Article 34 Chargeable event

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Article 35 Conditions for movement of excise goods under this Section

Article 36 Electronic simplified administrative document

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Article 37 Report of receipt

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Article 38 Fallback procedure and recovery at dispatch

Article 39 Fallback documents and recovery of data — report of receipt

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Article 40 Alternative proofs of receipt

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Article 41 Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States

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Article 42 Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State

Article 43 Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes

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Section 3 Distance selling

Article 44 Distance selling

Section 4 Destruction and loss

Article 45 Destruction and loss

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Section 5 Irregularities during the movement of excise goods

Article 46 Irregularities during the movement of excise goods

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CHAPTER VI Miscellaneous

Section 1 Marking

Article 47 Marking

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Section 2 Small wine producers

Article 48 Small wine producers

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Section 3 Stores for boats and aircraft

Article 49 Stores for boats and aircraft

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Section 4 Special arrangements

Article 50 Special arrangements

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CHAPTER VII Exercise of the delegation and committee procedure

Article 51 Exercise of the delegation

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Article 52 Committee procedure

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CHAPTER VIII Reporting and transitional and final provisions

Article 53 Reporting on the implementation of this Directive

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Article 54 Transitional provisions

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Article 55 Transposition

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Article 56 Repeal

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Article 57 Entry into force and application

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Article 58 Addressees

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Preamble

ANNEX I

PART A REPEALED DIRECTIVE WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO

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Table

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PART B TIME-LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATE OF APPLICATION

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Table

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ANNEX II CORRELATION TABLE

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