Council Directive (EU) 2020/262Show full title

Article 33 U.K. General

1. Where excise goods that have been released for consumption in the territory of one Member State are moved to the territory of another Member State to be delivered there for commercial purposes or used there, they shall be subject to excise duty in the Member State of destination.

Within the scope of the arrangements in this Section, excise goods shall only be moved from a certified consignor to a certified consignee.

2. For the purposes of this Article, excise goods shall be regarded as ‘delivered for commercial purposes’ where they have been released for consumption in the territory of one Member State, have been moved from that Member State to the territory of another Member State and are delivered either to a person other than a private individual or to a private individual if the movement is not covered by Article 32 or Article 44. However, excise goods shall not be regarded as delivered for commercial purposes where they are transported by that private individual for his or her own use, when moved from the territory of the other Member State.

3. The movement of excise goods under this Article shall begin when the excise goods leave the certified consignor’s premises or any location in the Member State of dispatch, which shall be notified before the start of the movement to the competent authorities of the Member State of dispatch.

4. The movement of excise goods under this Article shall end when the certified consignee has taken delivery of the excise goods at his or her premises or any location in the Member State of destination, which shall be notified before the start of the movement to the competent authorities of the Member State of destination.

5. The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in the Member State of destination.