# Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), Article 14: General provision

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

1. Each Member State shall determine its rules concerning the production, processing, holding and storage of excise goods, subject to this Directive.
2. The production, processing, holding and storage of excise goods, where the excise duty has not been paid, shall take place in a tax warehouse.

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Source: https://www.legislation.gov.uk/eudr/2020/262/article/14 (the official version)
Page: https://openlegislation.uk/eu-directive-2020-262/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.