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Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECRecitalsChapter I General provisions (arts. 1-6) Article 1Article 2Article 3Article 4Article 5Article 6Chapter II Chargeability, reimbursement, exemption (arts. 7-14)Section 1 Time and place of chargeability (arts. 7-10)Article 7Article 8Article 9Article 10Section 2 Reimbursement and remission (art. 11)Article 11Section 3 Exemptions (arts. 12-14)Article 12Article 13Article 14Chapter III Production, processing and holding (arts. 15-16)Article 15Article 16Chapter IV Movement of excise goods under suspension of excise duty (arts. 17-31)Section 1 General provisions (arts. 17-20)Article 17Article 18Article 19Article 20Section 2 Procedure to be followed on a movement of excise goods under suspension of excise duty (arts. 21-29)Article 21Article 22Article 23Article 24Article 25Article 26Article 27Article 28Article 29Section 3 Simplified procedures (arts. 30-31)Article 30Article 31Chapter V Movement and taxation of excise goods after release for consumption (arts. 32-38)Section 1 Acquisition by private individuals (art. 32)Article 32Section 2 Holding in another Member State (arts. 33-35)Article 33Article 34Article 35Section 3 Distance selling (art. 36)Article 36Section 4 Destruction and losses (art. 37)Article 37Section 5 Irregularities during the movement of excise goods (art. 38)Article 38Chapter VI Miscellaneous (arts. 39-42)Section 1 Marking (art. 39)Article 39Section 2 Small wine producers (art. 40)Article 40Section 3 Stores for boats and aircraft (art. 41)Article 41Section 4 Special arrangements (art. 42)Article 42Chapter VII Committee on excise duty (arts. 43-44)Article 43Article 44Chapter VIII Transitional and final provisions (arts. 45-50)Article 45Article 46Article 47Article 48Article 49Article 50Done at
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AI Summary of Section 5 Irregularities during the movement of excise goods (art. 38)

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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 14 January 2009 - onwards

Section 5 Irregularities during the movement of excise goods (art. 38)

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Article 38
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