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Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
Chapter II

Section 3 Exemptions

United Kingdom

Original text. Later amendments are not shown.

11Exemptions from payment of excise duty
12Exemption certificate
13Excise duty payment exemptions for passengers travelling to third countries or third territories

Section 3

Legislation: Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
Citation: EU Directive 2020/262, section 3
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright