# Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, Article 2

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudr/2008/118/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-118/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.