council direct eec februari gener arrang product subject excis duti hold movement monitor product council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe establish function intern market requir free movement good includ subject ot excis duti provis made defin territori direct direct rate structur duti product subject excis duti appli concept product subject excis duti defin good treat member state subject commun provis product subject indirect tax specif purpos mainten introduct indirect tax give rise border cross formal order ensur establish function intern market chargeabl excis duti ident member state deliveri hold view deliveri suppli purpos trader carri econom activ independ purpos bodi govern public law take place member state product releas consumpt rise chargeabl excis duti member state case product subject excis duti acquir privat individu transport duti charg countri acquir establish product subject excis duti held privat commerci purpos member state account number criteria product subject excis duti purchas person approv warehousekeep regist regist trader dispatch transport directli indirectli vendor behalf subject excis duti member state destin order ensur tax debt eventu collect check carri product storag facil system warehous subject author compet author make carri check movement territori member state give rise check liabl imped free movement commun purpos chargeabl movement product subject excis duti provis made accompani document product requir compli author warehousekeep trader author warehousekeep statu laid provis made ensur collect tax rate laid member state establish procedur movement good unter duti suspens respect provis made consign easili identifi provis made tax statu consign immedi identifi provid accompani document capabl meet administr commerci document commerci document essenti element administr document procedur tax author member state inform trader deliveri dispatch receiv mean accompani document explain accompani document product subject excis duti move commun custom procedur releas free circul free zone free warehous context nation provis excis duti event offenc irregular collect principl member state territori offenc irregular commit member state offenc irregular ascertain event present member state destin member state departur member state provid product releas consumpt carri fiscal nation identif mark mark place obstacl intra commun trade payment excis duti member state product releas consumpt give rise reimburs duti product intend consumpt member state result abolit principl tax import relat member state provis exempt allow import ceas appli respect relat member state provis abolish direct concern adapt committe excis duti set examin commun measur implement provis excis duti articl regul elimin control formal applic cabin hold baggag person take intra commun flight make intra commun sea cross state enforc prejudic control relat ban restrict laid member state provid compat treati establish european commun context verif enforc quantit restrict refer articl consid control compat commun legisl period time requir measur allevi social repercuss sector concern region difficulti border region aris result abolit tax import exempt export trade member state end member state author period end june exempt product suppli limit laid tax free shop context passeng traffic air sea member state small wine produc exempt requir gener arrang excis duti final council direct eec decemb mutual assist compet author member state field direct taxat add tax amend order extend provis cover excis duti adopt direct titl gener provis articl direct lai arrang product subject excis duti indirect tax levi directli indirectli consumpt product ad tax tax establish commun provis relat structur rate duti product subject excis duti set specif direct articl direct direct list articl appli territori commun defin member state treati establish european econom commun articl thereof nation territori case feder republ germani island heligoland territori buesingen case italian republ livigno campion italia italian water lake lugano case kingdom spain ceuta melilla nothwithstand paragraph direct direct refer articl appli canari island kingdom spain give notic mean declar direct appli territori respect product refer articl dai month deposit declar derog paragraph direct refer articl appli oversea depart french republ french republ give notic mean declar direct appli territori subject measur adjust extrem remot dai month deposit declar member state measur ensur transact origin intend princip monaco treat transact origin intend french republ jungholz mittelberg klein walsert treat transact origin intend feder republ germani isl man treat transact origin intend unit kingdom great britain northern ireland san marino treat transact origin intend italian republ provis direct prevent greec maintain specif statu grant mount atho guarante articl greek constitut commiss consid exclus provid paragraph longer justifi term fair competit submit propos council articl direct appli commun level product defin relev direct miner oil alcohol alcohol beverag manufactur tobacco product list paragraph subject indirect tax specif purpos provid tax compli tax rule applic excis duti vat purpos determin tax base calcul tax chargeabl monitor tax concern member state retain introduc maintain tax levi product list paragraph provid tax give rise border cross formal trade member state subject proviso member state retain levi tax suppli servic character turnov tax includ relat product subject excis duti articl purpos direct definit appli author warehousekeep natur legal person author compet author member state produc process hold receiv dispatch product subject excis duti busi excis duti suspend unter tax wareh arrang tax warehous place good subject excis duti produc process held receiv dispatch duti suspens arrang author warehousekeep busi subject condit laid compet author member state tax warehous locat suspens arrang tax arrang appli product process hold movement product excis duti suspend regist trader natur legal person author warehousekeep statu author compet author member state receiv busi product subject excis duti member state duti suspens arrang type trader hold dispatch product excis duti suspens arrang regist trader natur legal person author warehousekeep statu entitl busi receiv occasion product subject excis duti member state duti suspens arrang type trader hold dispatch product excis duti suspens arrang regist trader guarante payment excis duti tax author member state destin prior dispatch good articl product refer articl subject excis duti time product territori commun defin articl import territori import product subject excis duti entri product territori commun includ entri product territori cover articl channel island product commun custom procedur entri territori commun import deem place leav commun custom procedur prejudic nation commun provis custom matter product subject excis duti come countri commun custom procedur releas free circul free zone free warehous excis duti deem suspend articl excis duti chargeabl time releas consumpt shortag record subject excis duti accord articl releas consumpt product subject excis duti departur includ irregular departur suspens arrang manufactur includ irregular manufactur product suspens arrang import product includ irregular import product suspens arrang chargeabl condit rate excis duti adopt forc date duti chargeabl member state releas consumpt take place shortag record excis duti levi collect procedur laid member state understood member state appli procedur levi collect nation product member state articl event product subject excis duti releas consumpt member state held commerci purpos member state excis duti levi member state product held end prejudic articl product releas consumpt defin articl member state deliv intend deliveri member state purpos trader carri econom activ independ purpos bodi govern public law excis duti chargeabl member state depend circumst duti due person make deliveri hold product intend deliveri person receiv product member state product releas consumpt relev trader bodi govern public law product refer paragraph move territori member state cover accompani document list main data document refer articl form content document establish accord procedur laid articl direct person trader bodi refer paragraph compli requir good dispatch make declar tax author member state destin guarante payment excis duti pai excis duti member state destin accord procedur laid member state consent check enabl administr member state destin satisfi good receiv excis duti liabl paid excis duti paid member state refer paragraph reimburs accord articl articl product acquir privat individu transport principl govern intern market lai excis duti charg member state acquir articl prejudic articl excis duti chargeabl product consumpt member state held commerci purpos member state case duti due member state territori product chargeabl holder product establish product refer articl intend commerci purpos member state account inter alia commerci statu holder product reason hold place product locat mode transport document relat product natur product quantiti product purpos appli content indent subparagraph member state lai guid level sole form evid guid level lower tobacco product cigarett item cigarillo cigar weigh item cigar item smoke tobacco kg alcohol beverag spirit drink intermedi product wine includ maximum sparkl wine beer june ireland author appli guid level litr wine includ maximum litr sparkl wine litr beer member state provid excis duti chargeabl member state consumpt acquisit miner oil releas consumpt antoh member state product transport atyp mode transport privat individu behalf atyp transport transport fuel tank vehicl reserv fuel canist transport liquid heat product mean tanker behalf profession trader articl product subject excis duti purchas person author warehousekeep regist regist trader dispatch transport directli indirectli vendor behalf liabl excis duti member state destin purpos articl member state destin member state arriv dispatch transport end deliveri product subject excis duti releas consumpt member state give rise dispatch transport product person refer paragraph establish member state dispatch transport directli indirectli vendor behalf excis duti chargeabl product member state destin duti member state destin chargeabl vendor time deliveri member state adopt provis stipul excis duti payabl tax repres consigne product tax repres establish member state destin approv tax author member state member state vendor establish ensur compli requir guarante payment excis duti condit set member state destin prior dispatch product ensur excis duti paid arriv product account deliveri product case refer paragraph excis duti paid member state reimburs accord articl subject commun law member state lai specif rule appli provis product subject excis duti cover special nation distribut arrang compat treati titl ii product process hold articl member state determin rule product process hold product subject excis duti subject provis direct product process hold product subject excis duti paid place tax warehous articl open oper tax warehous subject author compet author member state articl author warehousekeep requir provid guarante cover product process hold compulsori guarante cover movement condit set tax author member state tax warehous author compli requir laid member state territori tax warehous situat warehous account stock product movement produc product requir consent monitor stock check requir respect principl discrimin nation intra commun transact articl author warehousekeep exempt duti respect loss occur suspens arrang attribut fortuit event forc majeur establish author member state concern exempt suspens arrang respect loss inher natur product product process storag transport member state lai condit exempt grant exempt appli equal trader refer articl transport product excis duti suspens arrang loss refer paragraph occur intra commun transport product excis duti suspens arrang establish rule member state destin prejudic articl duti shortag loss refer paragraph loss exempt refer paragraph grant levi basi rate applic member state concern time loss duli establish compet author occur time shortag record titl iii movement good articl prejudic provis articl movement product subject excis duti suspens arrang place tax warehous warehousekeep author compet author member state accord articl deem author nation intra commun movement risk inher intra commun movement cover guarante provid author warehousekeep dispatch provid articl guarante jointli sever bind consignor transport member state requir consigne provid guarante detail rule guarante laid member state guarante valid commun prejudic provis articl liabil author warehousekeep dispatch case aris transport discharg proof consigne deliveri product accompani document refer articl condit laid articl articl notwithstand articl consigne profession trader author warehousekeep statu trader busi receiv product subject excis duti member state duti suspens arrang hold dispatch product excis duti suspens arrang subject commun law member state lai specif rule appli provis product subject excis duti cover special nation distribut arrang compat treati trader request prior receipt good regist tax author member state regist trader compli requir guarante payment excis duti condit set tax author member state prejudic articl lai liabil author warehousekeep dispatch case aris transport account deliveri product produc product requir consent monitor stock check type trader excis duti chargeabl time receipt good paid accord procedur laid member state trader refer paragraph regist tax author member state compli requir good dispatch make declar tax author member state destin guarante payment excis duti prejudic articl lai liabil author warehousekeep dispatch case aris transport pai excis duti member state destin time receipt good accord procedur laid member state consent check enabl administr member state destin satisfi good receiv excis duti liabl paid subject provis set paragraph provis direct relat movement product subject excis duti duti suspens arrang appli articl tax repres appoint author warehousekeep dispatch tax repres establish member state destin author tax author state place consigne author warehousekeep statu compli requir guarante payment excis duti condit set tax author member state destin prejudic articl lai liabil author warehousekeep dispatch case aris transport pai excis duti member state destin time receipt good accord procedur laid member state destin account deliveri product advis tax author member state destin place good deliv articl notwithstand computer procedur product subject excis duti move duti suspens arrang member state accompani document drawn consignor document administr document commerci document form content document establish accord procedur laid articl direct order identifi good conduct check packag number product document refer paragraph contain seal consignor mean transport recogn suitabl seal member state departur packag seal consignor case consigne author warehousekeep regist trader notwithstand articl document refer paragraph accompani document certifi excis duti paid member state destin procedur collect duti compli accord condit laid compet author member state destin document give address offic concern tax author member state destin date refer payment accept guarante payment offic paragraph appli product subject excis duti move condit refer articl prejudic articl member state maintain rule movement storag raw materi manufactur prepar product subject excis duti articl tax author member state inform trader deliveri dispatch receiv mean document refer document articl document drawn quadrupl copi consignor copi consigne copi return consignor discharg copi compet author member state destin compet author member state dispatch provid addit copi document compet author member state departur member state destin stipul copi return consignor discharg certifi endors nation author member state appli provis inform commiss turn inform member state thereof procedur respect copi compet author member state destin adopt accord procedur provid articl product subject excis duti move duti suspens arrang author warehousekeep regist regist trader copi accompani administr document copi commerci document duli annot return consigne consignor discharg latest dai month receipt consigne copi return detail requir discharg address offic tax author consigne date place receipt good descript good receiv order check consign talli detail contain document note consign check ad refer registr number issu compet author member state destin number endors compet author member state destin member state stipul copi return certifi endors author author signatur consigne duti suspens arrang defin articl discharg place product subject excis duti arrang refer articl subject condit refer consignor receiv copi return accompani administr document copi commerci document duli annot note product arrang product subject excis duti move duti suspens arrang defin articl export arrang discharg attest drawn custom offic departur commun confirm product left commun offic send back consignor certifi copi accompani document intend discharg consignor inform tax author member state wihtin time limit fix tax author time limit exce month date dispatch good member state cooper introduc spot check conduct computer procedur articl irregular offenc commit movement involv chargeabl excis duti excis duti due member state offenc irregular commit natur legal person guarante payment excis duti accord articl prejudic bring crimin proceed excis duti collect member state departur member state collect duti inform compet author countri departur movement offenc irregular detect determin commit deem commit member state detect prejudic provis articl product subject excis duti arriv destin determin offenc irregular commit offenc irregular deem commit member state departur collect excis duti rate forc date product dispatch period month compet author correct transact place offenc irregular commit expiri period year date accompani document drawn member state offenc irregular commit ascertain member state collect excis duti rate forc date good dispatch case evid collect provid excis duti origin levi refund articl prejudic articl member state requir product releas consumpt territori carri tax mark nation identif mark fiscal purpos member state requir tax mark nation identif mark set paragraph requir make author warehousekeep member state member state requir fiscal mark made tax repres author tax author member state member state ensur procedur mark creat obstacl free movement product subject excis duti tax mark identif mark mean paragraph valid member state issu mutual recognit mark member state miner oil held transport ireland run tank vehicl permit rebat fuel compli state control mark requir intra commun movement product carri tax mark nation identif mark member state mean paragraph intend sale member state territori member state place cover accompani document provid articl case aris accord articl titl iv reimburs articl appopri case product subject excis duti releas consumpt request trader busi elig reimburs excis duti tax author member state releas consumpt indent consumpt member state member state refus request reimburs satisfi correct criteria lai applic paragraph provis appli dispatch good consignor make request reimburs compet author member state provid proof excis duti paid compet author refus reimburs sole ground present document prepar author certifi initi payment made movement good refer place cover document articl consignor submit compet author member state return copi document refer duli annot consigne accompani document certifi excis duti secur member state consumpt detail ad address offic concern tax author member state destin date accept declar offic refer registr number declar product subject excis duti releas consumpt member state bear tax mark identif mark member state elig reimburs excis duti due tax author member state issu tax mark identif mark provid tax author member state issu establish mark mark destroi case refer articl member state departur requir reimburs excis duti paid excis duti previous paid member state destin accord procedur laid articl member state refus request reimburs satisfi correct criteria lai case refer articl member state departur vendor request reimburs excis duti paid vendor procedur laid articl member state refus request reimburs satisfi correct criteria lai vendor author warehousekeep member state stipul reimburs procedur simplifi tax author member state determin monitor procedur method appli reimburs made territori member state ensur reimburs excis duti exce sum paid titl exempt articl product subject excis duti exempt payment excis duti intend deliveri context diplomat consular relat intern organ recogn public author host member state member organ limit unter condit laid intern convent establish organ headquart agreement arm forc state parti north atlant treati member state excis duti chargeabl arm forc refer articl decis eec forc fo civilian staff accompani suppli mess canteen consumpt agreement conclud member countri intern organ provid agreement allow author regard exempt vat exempt subject condit limit laid host member state uniform tax rule adopt elig exempt grantedin accord procedur reimburs excis duti council act unanim propos commiss author member state conclud member countri intern organ agreement exempt excis duti state wish conclud agreement bring matter notic commiss provid background inform commiss inform member state month council decis deem adopt month member state inform matter rais council provis excis duti laid direct ceas appli decemb direct eec direct eec direct eec provis excis duti laid direct eec ceas appli decemb respect relat member state council act unanim propos commiss adopt commun provis store boat aircraft member state maintain nation provis subject titl vi committe excis duti articl commiss assist committe excis duti hereinaft refer committe committe compos repres member state chair commiss repres committe draw rule procedur measur applic articl adopt accord procedur laid paragraph commiss repres submit commiss draft measur adopt committe deliv opinion draft time limit chairman lai urgenc matter committe decis major laid articl treati chairman vote commiss adopt intend measur accord committe opinion intend measur accord opinion committe absenc opinion commiss forthwith submit council propos relat measur council act qualifi major expiri month date matter refer council adopt measur commiss adopt propos measur save council decid measur simpl major addit measur refer paragraph committe examin matter chairman initi request repres member state applic commun provis excis duti refer articl direct articl member state commiss examin assess applic commun provis excis duti titl vii final provis articl prejudic articl decemb subject review mechan similar laid articl direct eec denmark author appli specif arrang laid paragraph spirit drink manufactur tobacco gener framework approxim excis duti rate denmark author appli quantit restrict privat travel enter denmark benefit allow forc decemb cigarett cigarillo smoke tobacco spirit drink travel resid denmark denmark period forc decemb benefit allow forc denmark decemb cigarett spirit drink denmark collect excis duti carri check respect spirit drink cigarett cigarillo smoke tobacco council act unanim propos commiss decid conjunct approxim excis duti rate light risk distort competit modifi provis articl limit durat provis articl januari council act unanim basi report commiss examin provis articl basi propos commiss consult european parliament adopt amend articl provis appli period end june member state exempt product suppli tax free shop carri person luggag travel take intra commun flight sea cross member state purpos provis tax free shop establish situat airport port fulfil condit laid compet public author pursuant paragraph articl travel member state passeng hold transport document air sea travel state destin airport port situat member state intra commun flight sea cross transport air sea commenc member state actual place arriv situat member state product suppli board aircraft ship intra commun passeng servic treat product suppli tax free shop exempt appli product suppli tax free shop situat access termin channel tunnel passeng hold transport document valid journei termin exempt provid paragraph appli product quantiti exce limit person journei laid commun provis forc context movement travel countri commun member state measur ensur exempt provid articl appli correctli straightforwardli prevent evas avoid abus articl member state exempt small wine produc requir titl ii iii requir relat movement monitor small produc carri intra commun transact inform relev author compli requir laid commiss regul april regist outgo product accompani document small wine produc understood person produc averag hl wine year tax author member state destin inform consigne wine deliveri receiv mean document refer paragraph make refer member state measur bilater basi introduc spot check conduct computer procedur articl direct eec amend titl replac council direct decemb mutual assist compet author member state field direct indirect taxat articl paragraph replac accord direct compet author member state exchang inform enabl effect correct assess tax incom capit inform relat assess indirect tax ad tax excis duti miner oil excis duti alcohol alcohol beverag excis duti manufactur tobacco paragraph replac respect denmark greec unit kingdom portug denmark skatteministeren author repres greec ypoyrgo oikonomikon author repres unit kingdom commission custom excis author repres inform requir ad tax excis duti commission irland revenu author repres inform portug ministro da finança author repres articl member state bring forc law regul administr provis compli direct januari regard articl kingdom denmark author introduc law regul administr provis requir compli provis januari latest member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state inform commiss main provis nation law adopt compli direct articl direct address member state brussel februari council presid vitor martin oj oj oj oj oj direct amend direct eec oj oj oj direct amend direct eec oj oj direct amend direct eec oj oj direct amend direct eec oj oj direct amend direct eec oj oj direct amend direct eec oj oj regul modifi regul eec oj