1990/1033(CNS)

Excise Duty General Arrangements Directive

PROPOSAL FOR A COUNCIL DIRECTIVE ON THE GENERAL ARRANGEMENTS FOR PRODUCTS SUBJECT TO EXCISE DUTY AND ON THE HOLDING AND MOVEMENT OF SUCH PRODUCTS

Stage: No longer in force
Transposition deadline: 1 Jan 1993
Procedure: Directive · Consultation procedure
Lead DG: DG TAXUD
Last activity: 23 Mar 1992

Summary

Generated

Directive 92/12/EEC sets the general arrangements for excise goods — mineral oils, alcohol and alcoholic beverages, and manufactured tobacco — including duty suspension, tax warehouses and the accompanying document for intra-EU movement. Member States had to transpose it by 1 January 1993.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 6 Oct 2026. Something wrong on this page? Report an error.

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