Council Directive (EU) 2020/262Show full title

Article 35 Conditions for movement of excise goods under this Section

1. A movement of excise goods shall be considered to comply with the requirements under this Section only if it takes place under cover of an electronic simplified administrative document processed in accordance with Article 36.

2. The certified consignee under Article 34(1) shall comply with all of the following requirements:

(a) before the goods are dispatched provide a guarantee covering the inherent risks of non-payment of excise duties that can occur during the movement via the territories of the transited Member States and in the Member State of destination;

(b) pay the excise duty due in the Member State of destination in accordance with the procedure laid down by that Member State at the end of the movement of the goods;

(c) consent to any checks enabling the competent authorities of the Member State of destination to satisfy themselves that the excise goods have actually been received and that the excise duty chargeable on them has been paid.

3. By way of derogation from point (a) of paragraph 2, the competent authorities of the Member State of destination may, under the conditions fixed by them, allow the guarantee to be provided by the transporter or carrier, the owner of the excise goods, the certified consignor, or jointly by any combination of two or more of those persons with or without the certified consignee.

4. The guarantee referred to in point (a) of paragraph 2 shall be valid throughout the Union.

5. Member States shall lay down detailed rules governing the provision and the validity of a guarantee.

6. An authorised warehousekeeper or a registered consignor may act as a certified consignor for the purposes of this Section after having notified the competent authorities of the Member State of dispatch.

7. An authorised warehousekeeper or a registered consignee may act as a certified consignee for the purposes of this Section after having notified the competent authorities of the Member State of destination.

8. For a certified consignor or certified consignee sending or receiving excise goods only occasionally, the certification referred to in points (12) and (13) of Article 3 shall be limited to a specified quantity of excise goods, a single consignee or consignor and a specified period of time. Member States may limit the certification to a single movement. Such a temporary certification may also, notwithstanding the requirements of points (12) and (13) of Article 3, be given to private individuals acting as consignors or consignees when excise goods are delivered for commercial purposes under Article 33(2).