Chapter V Movement and taxation of excise goods after release for consumption

United Kingdom

1. 1Acquisition by private individuals
2. 2Procedure 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
3. 3Distance selling
4. 4Destruction and loss
5. 5Irregularities during the movement of excise goods