Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (c. 118)

CHAPTER I U.K. GENERAL PROVISIONS

Article 2 U.K.

Excise goods shall be subject to excise duty at the time of:

(a)

their production, including, where applicable, their extraction, within the territory of the Community;

(b)

their importation into the territory of the Community.