{
  "url": "https://openlegislation.uk/eu-directive-2020-262",
  "json_url": "https://openlegislation.uk/eu-directive-2020-262.json",
  "id": "eudr/2020/262",
  "title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "short_title": "Directive (EU) 2020/262 laying down the general arrangements for excise duty",
  "long_title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "citation": "EU Directive 2020/262",
  "type": "eudr",
  "year": "2020",
  "number": "262",
  "version": "current",
  "date": "2019-12-19",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2020-262/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Application of the Union Customs Code to excise goods",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Territorial application",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Special territorial status",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "General procedural provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/II/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Taxable event, chargeability, irregularities during a movement under duty suspension",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Taxable event, time and place of chargeability, destruction and irretrievable losses",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/1"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Person liable to pay excise duty",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/1"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Chargeability conditions and rates of excise duty to be used",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/1"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Irregularities during movements of excise goods under duty suspension",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/1"
    },
    {
      "path": "chapter/II/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Reimbursement and remission",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Reimbursement and remission",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/2"
    },
    {
      "path": "chapter/II/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Exemptions from payment of excise duty",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/3"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Exemption certificate",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/3"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Excise duty payment exemptions for passengers travelling to third countries or third territories",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/3"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Production, processing, holding and storage",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "General provision",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Conditions for authorisation as an authorised warehousekeeper",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "Movement of excise goods under suspension of excise duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/IV/section/1",
      "kind": "section",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "General provisions for the place of dispatch and of destination of the movement",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/1"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Guarantee",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/1"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Registered consignee",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/1"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Beginning and end of movements of excise goods under duty suspension",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/1"
    },
    {
      "path": "chapter/IV/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Procedure to be followed for movements of excise goods under suspension of excise duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Electronic administrative document",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Handling of the electronic administrative document for goods being exported",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Special arrangements for movements of energy products",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Splitting of consignments",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Formalities at destination",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Formalities at the end of a movement of goods being exported",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Unavailability of the computerised system",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Fallback documents at destination or in cases of export",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "Alternative proofs of receipt and evidence of exit",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Delegation of power and conferral of implementing powers with respect to the documents to be exchanged under the duty suspension arrangement",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/2"
    },
    {
      "path": "chapter/IV/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Simplified procedures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Simplified procedures in a single Member State",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/3"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Simplified procedures in two or more Member States",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV/section/3"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "Movement and taxation of excise goods after release for consumption",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/V/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Acquisition by private individuals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Acquisition by a private individual",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/1"
    },
    {
      "path": "chapter/V/section/2",
      "kind": "section",
      "number": "2",
      "heading": "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",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "General",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": "Chargeable event",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Conditions for movement of excise goods under this Section",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": "Electronic simplified administrative document",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": "Report of receipt",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": "Fallback procedure and recovery at dispatch",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": "Fallback documents and recovery of data — report of receipt",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": "Alternative proofs of receipt",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/41",
      "kind": "article",
      "number": "41",
      "heading": "Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/42",
      "kind": "article",
      "number": "42",
      "heading": "Movement of goods released for consumption between two places in the territory of the same Member State via the territory of another Member State",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/43",
      "kind": "article",
      "number": "43",
      "heading": "Delegation of power and conferral of implementing power for the movement of goods to be delivered for commercial purposes",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/2"
    },
    {
      "path": "chapter/V/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Distance selling",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/44",
      "kind": "article",
      "number": "44",
      "heading": "Distance selling",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/3"
    },
    {
      "path": "chapter/V/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Destruction and loss",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": "Destruction and loss",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4"
    },
    {
      "path": "chapter/V/section/5",
      "kind": "section",
      "number": "5",
      "heading": "Irregularities during the movement of excise goods",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/46",
      "kind": "article",
      "number": "46",
      "heading": "Irregularities during the movement of excise goods",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/5"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/VI/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Marking",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": "Marking",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI/section/1"
    },
    {
      "path": "chapter/VI/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Small wine producers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": "Small wine producers",
      "url": "https://openlegislation.uk/eu-directive-2020-262/article-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI/section/2"
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