CHAPTER I

General provisions

Subject matter
Article 1
1
This Directive lays down general arrangements for excise duty which is levied directly or indirectly on the consumption of the following goods (‘excise goods’):
a
energy products and electricity covered by Directive 2003/96/EC;
b
alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC;
c
manufactured tobacco covered by Directive 2011/64/EU.
2
Member States may levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Union tax rules applicable to excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.
3
Member States may levy taxes on:
a
products other than excise goods;
b
the supply of services, including those relating to excise goods, which cannot be characterised as turnover taxes.
However, the levying of such taxes may not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.

Application of the Union Customs Code to excise goods
Article 2
1
The formalities laid down by the Union customs provisions for the entry of goods into the customs territory of the Union shall apply mutatis mutandis to the entry of excise goods into the territory of the Union from one of the territories referred to in Article 4(2).
2
The formalities laid down by the Union customs provisions for the exit of goods from the customs territory of the Union shall apply mutatis mutandis to the exit of excise goods from the territory of the Union to one of the territories referred to in Article 4(2).
3
By way of derogation from paragraphs 1 and 2, Finland shall be authorised, for movements of excise goods between the territory of that Member State and the territories referred to in point (c) of Article 4(2), to apply the same procedures as those applied for such movements within the territory of that Member State.
4
Articles 14 to 46 shall not apply to excise goods that have the customs status of non‐Union goods as defined in point (24) of Article 5 of Regulation (EU) No 952/2013 of the European Parliament and of the Council .

Definitions
Article 3
For the purpose of this Directive, the following definitions apply:
1. ‘authorised warehousekeeper’ means a natural or legal person authorised by the competent authorities of a Member State, in the course of the business of that person, to produce, process, hold, store, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;
2. ‘territory of a Member State’ means the territory of a Member State to which the Treaties are applicable, in accordance with Articles 349 and 355 of the TFEU, with the exception of third territories;
3. ‘territory of the Union’ means the territories of the Member States;
4. ‘third territories’ means the territories referred to in Article 4(2) and (3);
5. ‘third countries’ means any State or territory to which the Treaties are not applicable;
6. ‘duty suspension arrangement’ means a tax arrangement applied to the production, processing, holding, storage or movement of excise goods whereby excise duty is suspended;
7. ‘importation’ means the release of goods for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013;
8. ‘irregular entry’ means an entry of goods into the territory of the Union, which have not been placed under release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty;
9. ‘registered consignee’ means a natural or legal person authorised by the competent authorities of the Member State of destination to receive, in the course of the business of that person and under the conditions fixed by those authorities, excise goods moving under a duty suspension arrangement from the territory of another Member State;
10. ‘registered consignor’ means a natural or legal person authorised by the competent authorities of the Member State of importation, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 in the course of the business of that person and under the conditions fixed by those authorities;
11. ‘tax warehouse’ means a place where excise goods are produced, processed, held, stored, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of the business of that person, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located;
12. ‘certified consignor’ means a natural or legal person registered with the competent authorities of the Member State of dispatch in order to dispatch excise goods, in the course of the business of that person, that have been released for consumption in the territory of one Member State and then moved to the territory of another Member State;
13. ‘certified consignee’ means a natural or legal person registered with the competent authorities of the Member State of destination in order to receive excise goods, in the course of the business of that person, that have been released for consumption in the territory of one Member State and then moved to the territory of another Member State;
14. ‘Member State of destination’ means the Member State to which excise goods are to be delivered or used in accordance with the provisions of this Directive;
15. ‘remission’ means the waiving of the obligation to pay an amount of excise duty that has not been paid;
16. ‘reimbursement’ means the refunding of an amount of excise duty that has been paid.

Territorial application
Article 4
1
This Directive and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU shall apply to the territory of the Union.
2
This Directive and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU shall not apply to the following territories forming part of the customs territory of the Union:
a
the Canary Islands;
b
the French territories referred to in Article 349 and Article 355(1) of the TFEU;
c
the Åland Islands;
d
the Channel Islands.
3
This Directive and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU shall not apply to the territories within the scope of Article 355(3) of the TFEU, nor to the following other territories not forming part of the customs territory of the Union:
a
the Island of Heligoland;
b
the territory of Büsingen;
c
Ceuta;
d
Melilla;
e
Livigno.
4
Spain may give notice, by means of a declaration, that this Directive and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU shall apply to the Canary Islands — subject to measures to adapt to their extreme remoteness — in respect of all or some of the excise goods referred to in Article 1, from the first day of the second month following deposit of such declaration.
5
France may give notice, by means of a declaration, that this Directive and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU apply to the territories referred to in point (b) of paragraph 2, subject to measures to adapt to their extreme remoteness, in respect of all or some of the excise goods referred to in Article 1, from the first day of the second month following the deposit of such declaration.
6
The provisions of this Directive shall not prevent Greece from maintaining the specific status granted to Mount Athos as guaranteed by Article 105 of the Greek Constitution.

Special territorial status
Article 5
1
In view of the conventions and treaties concluded with France, Italy, Cyprus and the United Kingdom respectively, the Principality of Monaco, San Marino, the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia, and the Isle of Man shall not be regarded, for the purposes of this Directive, as third countries.
2
Member States shall take the measures necessary to ensure that movements of excise goods originating in or intended for:
a
the Principality of Monaco are treated as movements originating in or intended for France;
b
San Marino are treated as movements originating in or intended for Italy;
c
United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as movements originating in or intended for Cyprus;
d
the Isle of Man are treated as movements originating in or intended for the United Kingdom.
3
Member States shall take the measures necessary to ensure that movements of excise goods originating in or intended for Jungholz and Mittelberg (Kleines Walsertal) are treated as movements originating in or intended for Germany.
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1), as amended by Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air (OJ L 354, 23.12.2016, p. 32).