Directive (EU) 2020/262COM(2018)346

General arrangements for excise duty – harmonisation and simplification

Stage: In force, reached 27 Feb 2020
In force: In force since 18 Mar 2020 · CELEX 32020L0262
Transposition deadline: 13 Feb 2023
Procedure: Directive
Lead DG: DG TAXUD
Last activity: 27 Feb 2020

3 entries · record as of 14 Sept 2026

Where it stands

Latest: Published in the Official Journal, 27 Feb 2020.

17 Apr 2017
- Inception impact assessment closed: General arrangements for excise duty – harmonisation and simplification, 5 responses · Commission
28 Aug 2018
- Feedback on adopted proposal closed: General arrangements for excise duty – harmonisation and simplification, 4 responses · Commission
27 Feb 2020
- Published in the Official Journal

5 acts

Delegated and implementing acts beneath it

By status: 5 published.

Act	Kind	Status	Adoption
Commission Delegated Regulation (EU) 2026/50	Delegated · Regulation	Published	Q4 2025
Commission Delegated Regulation (EU) 2024/296	Delegated · Regulation	Published	Q4 2023
Commission Implementing Regulation (EU) 2023/2707	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2022/1637	Implementing · Regulation	Published
Commission Delegated Regulation (EU) 2022/1636	Delegated · Regulation	Published	02/2022

Titles link to EUR-Lex where the act has been published.

2 consultations

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

Consultation	Feedback deadline	Feedback received
General arrangements for excise duty – harmonisation and simplification	28 Aug 2018	4
General arrangements for excise duty – harmonisation and simplification	17 Apr 2017	5

Summary

Generated

Council Directive (EU) 2020/262 recasts the general arrangements for excise duty on energy products, alcohol, and tobacco, harmonizing movement, suspension, and chargeability rules. It applies from 13 February 2023, replacing Directive 2008/118/EC. The act affects producers, warehousekeepers, consignors/consignees, and traders moving excise goods within the EU. It is currently in force.

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Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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