Version: 1.0.24.26 (2020-11-23 14:15)
Frequently asked questions:

Are excise duties applied at EU or at national level?

Excise duties are applied at national level and payable upon release for consumption. If the product is imported into an EU country but transported to and supplied to another EU country, excise duties are due in the EU country where the products will eventually be consumed or used.

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