Intra-Community commercial movement of alcohol released for consumption (as at April 2019)
This information is of an explanatory nature and does not replace legally binding acts.
General rules for the intra-Community movement of excise goods which have been released for consumption are provided for in the Council Directive 2008/118/EC and general principles are similar in all EU member states.
When excise goods that are released for consumption, i.e. taxed, in one member state are conveyed to another member state for commercial purposes, the excise duty shall be levied again in the member state of destination.
The warehousing of excise goods in another member state is also deemed to be commercial use.
The consignor of excise goods can apply for the refund of excise duty already paid in the member state of dispatch, provided that he has dispatched the goods in accordance with the relevant requirements, submitted all the required certification documents and provided evidence of the levying of the excise duty in the member state of dispatch.