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Excise Directive — Article 32

The article's text

Article 32 Acquisition by a private individual 1. Excise duty on excise goods acquired by a private individual for his or her own use, and transported from the territory of one Member State to the territory of another Member State by this private individual, 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 the 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. 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 point (e) of paragraph 2, 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
full text
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. 10 l, — intermediate products: 20 l, — wines: 90 l (including a maximum of 60 l of sparkling wines), — beers: 110 l. 4. Member States may also provide that excise duty shall become due in the Member State of consumption on the acquisition of mineral oils already released for consumption in another Member State if such products are transported using atypical modes of transport by a private individual or on behalf of a private individual. For the purposes of this paragraph, ‘atypical mode of transport’ means the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of economic operators. Section 2 Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

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WhoCountryWhat they wrote
IOGT InternationalDEgt.org health (c). There is also a clear link with tax evasion and organised crime. For example, following the application of the article 32 quotas to Sweden in 2004, a report on organised crime by the Swedish police’s intelligence agency KUT in 2005 (d) concl ↗
European Public Health AllianceBEe in deaths from alcohol attributable diseases. EPHA welcomes the fact that cross-border movement through private acquisition (article 32 of the Directive) is addressed. Collection of excise duties is a major source of revenue for Member States and an impor ↗
IOGT-NTOSEments on context and problem definition (Part A): 1. IOGT-NTO welcomes that cross-border movement through private acquisition (article 32 of the Directive) is brought up in the problem definition part of the IIA but regrets the tentative approach. The high ↗
European Alcohol Policy AllianceBEnsion) we would like to urge European Commission in the REFIT to address the issue of private acquisition of alcoholic beverages (Art 32). The general objectives list safeguarding revenue of Member States. Collection of excise duties is a major source of reven ↗

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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