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30-6-2014 8:51 am  #1


EU directive 2008/118EC

CHAPTER V  MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

SECTION 1Acquisition by private individualsArticle 321.   Excise duty on excise goods acquired by a private individual for his own use, and transported from one Member State to another by him, shall be charged only in the Member State in which the excise goods are acquired.

2.   To determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual, Member States shall take account at least of the following
a)the commercial status of the holder of the excise goods and his reasons for holding them
b)the place where the excise goods are located or, if appropriate, the mode of transport used
c)any document relating to the excise goods
d)the nature of the excise goods
e)the quantity of the excise goods.3.  

 For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence. These guide levels may not be lower than
a)for tobacco products:—cigarettes: 800 items,—cigarillos (cigars weighing not more than 3 g each): 400 items,—cigars: 200 items,—smoking tobacco: 1,0 kg
b)for alcoholic beverages:—spirit drinks: 10 l,—intermediate products: 20 l,—wines: 90 l (including a maximum of 60 l of sparkling wines),—beers: 110 l.

EU directive 2008/118EC

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Last edited by eezyrider (04-9-2015 8:55 am)


 
 

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