{
  "url": "https://openlegislation.uk/eu-directive-2020-262/annex-II",
  "json_url": "https://openlegislation.uk/eu-directive-2020-262/annex-II.json",
  "legislation": "eudr/2020/262",
  "legislation_title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2020-262",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": "CORRELATION TABLE",
  "text": "Directive 2008/118/EC\nThis Directive\nArticle 1\nArticle 1\nArticle 2\nArticle 6(1)\nArticle 3(1), (2) and (3)\nArticle 2(1), (2) and (3)\nArticle 3(4)\n–\n–\nArticle 2(4)\nArticle 4, introductory wording\nArticle 3, introductory wording\nArticle 4, points (1) to (5)\nArticle 3, points (1) to (5)\nArticle 4, point (6)\n–\nArticle 4, point (7)\nArticle 3, point (6)\nArticle 4, point (8)\nArticle 3, point (7)\n–\nArticle 3, point (8)\nArticle 4, points (9) to (11)\nArticle 3, points (9) to (11)\n–\nArticle 3, points (12) and (13)\nArticle 36(1), second subparagraph\nArticle 3, point (14)\n–\nArticle 3, points (15) and (16)\nArticle 5(1) and (2)\nArticle 4(1) and (2)\nArticle 5(3), introductory wording\nArticle 4(3), introductory wording\nArticle 5(3)(a) to (e)\nArticle 4(3)(a) to (e)\nArticle 5(3)(f) and (g)\n–\nArticle 5(4), (5) and (6)\nArticle 4(4), (5) and (6)\nArticle 6\nArticle 5\nArticle 7(1) to (3)\nArticle 6(2) to (4)\nArticle 7(4), first subparagraph\nArticle 6(5)\nArticle 7(4), second subparagraph\nArticle 6(6)\nArticle 7(4), third subparagraph\nArticle 6(9), first subparagraph\nArticle 7(5)\n–\n–\nArticle 6(7)\n–\nArticle 6(8)\n–\nArticle 6(9), second subparagraph\n–\nArticle 6(10)\nArticle 8\nArticle 7\nArticle 9\nArticle 8, first and second subparagraph\n–\nArticle 8, third subparagraph\nArticles 10 to 12\nArticles 9 to 11\nArticle 13(1)\nArticle 12(1)\nArticle 13(2)\n–\n–\nArticle 12(2) and (3)\nArticle 13(3)\nArticle 12(4)\nArticle 14(1), (2) and (3)\nArticle 13(1), (2) and (3)\nArticle 14(4)\n–\nArticle 14(5)\nArticle 13(4)\nArticles 15 and 16\nArticles 14 and 15\nArticle 17(1), introductory wording\nArticle 16(1), introductory wording\nArticle 17(1)(a), introductory wording\nArticle 16(1)(a), introductory wording\nArticle 17(1)(a)(i) to (iv)\nArticle 16(1)(a)(i) to (iv)\n–\nArticle 16(1)(a)(v)\nArticle 17(1)(b)\nArticle 16(1)(b)\n–\nArticle 16(2) and (3)\nArticle 17(2)\nArticle 16(4)\nArticle 17(3)\nArticle 16(5)\nArticle 18(1)\nArticle 17(1)\n–\nArticle 17(2)\nArticle 18(2)\nArticle 17(3)\nArticle 18(3), first sentence\nArticle 17(4)\nArticle 18(4)\nArticle 17(5)\nArticle 18(3), second sentence\nArticle 17(6)\nArticle 19\nArticle 18\nArticle 20(1)\nArticle 19(1)\nArticle 20(2)\nArticle 19(2)(a) and (b)\n–\nArticle 19(2)(c)\nArticle 21(1) to (4)\nArticle 20(1) to (4)\nArticle 21(5)\nArticle 21(1)\nArticle 21(6)\nArticle 20(5)\nArticle 21(7)\nArticle 20(6)\nArticle 21(8)\nArticle 20(7), first sentence\n–\nArticle 20(7), second sentence\n–\nArticle 21(2) to (5)\nArticle 22\nArticle 22(1) and (2)\n–\nArticle 22(3)\nArticle 23, first paragraph, introductory wording\nArticle 23(1), introductory wording\nArticle 23, first paragraph, point 1\nArticle 23(1)(a)\nArticle 23, first paragraph, point 2\nArticle 23(1)(b)\nArticle 23, first paragraph, point 3\nArticle 23(1)(c)\nArticle 23, second paragraph\nArticle 23(2)\nArticle 24\nArticle 24\nArticle 25(1)\nArticle 25(1)\n–\nArticle 25(2)\nArticle 25(2)\nArticle 25(3), first subparagraph\nArticle 25(3)\nArticle 25(3), second subparagraph\nArticle 26(1) and (2)\nArticle 26(1) and (2)\nArticle 26(3)\n–\nArticle 26(4) and (5)\nArticle 26(3) and (4)\n–\nArticle 26(5)\nArticle 27\nArticle 27\nArticle 28(1)\nArticle 28(1)\nArticle 28(2), first and second subparagraph\nArticle 28(2) and (3)\n–\nArticle 28(4)\nArticle 28(2), third subparagraph\nArticle 28(5)\nArticle 29\nArticle 29\nArticle 30\nArticle 30\nArticle 31\nArticle 31\nArticle 32\nArticle 32\nArticle 33(1)\nArticle 33(1) and (2)\n–\nArticle 33(3) and (4)\nArticle 33(2)\nArticle 33(5)\nArticle 33(3) and (4)\n–\n–\nArticle 34(1) and (2)\nArticle 33(5)\nArticle 34(3)\nArticle 33(6)\nArticle 37(4)\nArticle 34(1)\nArticle 35(1)\nArticle 34(2)(a), (b) and (c)\nArticle 35(2)(a), (b) and (c)\nArticle 34(2), second subparagraph\n–\n–\nArticle 35(3) to (8)\n–\nArticles 36 to 41\nArticle 35\nArticle 42\n–\nArticle 43\nArticle 36(1), first subparagraph\nArticle 44(1)\nArticle 36(1), second subparagraph\nArticle 3, point (14)\nArticle 36(2) to (6)\nArticle 44(2) to (6)\nArticle 37(1), first subparagraph\nArticle 45(1) first subparagraph\n–\nArticle 45(1), second subparagraph\n–\nArticle 45(2)\nArticle 37(1), second subparagraph\nArticle 45(3), first subparagraph\nArticle 37(1), third subparagraph\nArticle 45(3), second subparagraph\nArticle 37(2)\n–\nArticle 38\nArticle 46(1) to (4)\n–\nArticle 46(3), first subparagraph, second sentence\n–\nArticle 46(5)\nArticle 39\nArticle 47\nArticle 40\nArticle 48\nArticle 41\nArticle 49\nArticle 42\nArticle 50\n–\nArticle 51\nArticle 43\nArticle 52\nArticle 44\n–\n–\nArticles 53 and 54\nArticles 45 and 46\n–\nArticle 47\nArticle 56\nArticle 48\nArticle 55\nArticle 49\nArticle 57\nArticle 50\nArticle 58\n–\nAnnex I\n–\nAnnex II",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2020/262/annex/II",
    "retrieved_at": "2026-11-01T15:21:23.724471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}