Council Directive (EU) 2020/262 laying down the general arrangements for excise duty

What it is, what happened, who decided, what is being done, where to act. · updated 2026-09-02 · Ask about this act →

What it is

Subject matter 1. This Directive lays down general arrangements for excise duty which is levied directly or indirectly on the consumption of the following goods (‘excise goods’): (a) energy products and electricity covered by Directive 2003/96/EC; (b) alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC; (c) manufactured tobacco covered by Directive 2011/64/EU. 2. […]

Article 1 of the act, verbatim Article 1
58
articles
8
languages
4
preparatory documents
541
public submissions

Who decided what, and when

2018-05-25
European Commission
Tabled the proposal — 52018PC0346
Local copyofficial source
2018-05-25
European Commission services
Published the impact assessment — 52018SC0260
Local copyofficial source
2018-05-25
European Commission services
Published the impact assessment — 52018SC0261
Local copyofficial source
2019-12-19
The adopting institution
The act was adopted and published in the Official Journal.
EUR-Lex
date not recorded
European Parliament committee
Tabled the committee report — A-8-2019-0117
Local copyofficial source

Every record: lobbyists, meetings, amendments, votes → · All preparatory documents →

How the act has already been changed

Amendments that became law, and how long each took from the Commission's proposal to adoption. This is the answer to "can this be changed at all" — from the EU's own register.

What changedProposedBecame lawTook
as regards tax-free shops situated in the French terminal of the Channel Tunnel
32022L0543		2021-12-162022-04-05110 days

What is being done now

2025-07-16pending
A proposal to amend this act has been tabled — as regards the general arrangements for excise duty in respect of tobacco and tobacco related products. Not yet law.
The proposal (EUR-Lex)

Where you can act

  1. Your MEPs
    They vote on changes to this act. The list is below; each EP profile carries a contact form and an e-mail address.
  2. What has already been said
    We hold 541 public submissions on this act — read them before writing your own.
  3. European Commission public consultations
    Every initiative implementing or amending this act goes out for public consultation; anyone may file, entries are published, and the Commission must summarise them.
  4. European Parliament Petitions Committee (PETI)
    Any EU resident may petition about the application of an EU act; the committee must examine it.

Who represents you in the European Parliament

Current term (since 2024-07)

MemberGroup
Vytenis Povilas ANDRIUKAITISS&DEP profile ↗
Petras AUŠTREVIČIUSRenewEP profile ↗
Vilija BLINKEVIČIŪTĖS&DEP profile ↗
Petras GRAŽULISESNEP profile ↗
Rasa JUKNEVIČIENĖPPEEP profile ↗
Liudas MAŽYLISPPEEP profile ↗
Paulius SAUDARGASPPEEP profile ↗
Virginijus SINKEVIČIUSVerts/ALEEP profile ↗
Waldemar TOMASZEWSKIECREP profile ↗
Aurelijus VERYGAECREP profile ↗
Dainius ŽALIMASRenewEP profile ↗

The national layer

How many of each country's own laws in our corpora rest on this act — a measure of size, not a transposition score.

47
Lithuania
43
Estonia
22
Italy
8
Sweden
5
Slovenia
4
Latvia

How each country transposed it →