Production, Holding and Movement of Excise Goods Under Duty Suspension Within the European Union

This article provides an overview of the duty suspension procedure under which excise goods can be produced, held and moved within the European Union (EU). The harmonisation of special excise duties in the European Union (EU) is well advanced. Member States are obliged to charge excise duties on energy products, alcohol and alcoholic beverages, and tobacco products. Since 1 January 1993, following the realisation of the internal market and the related abolition of border checks between Member States of the then European Community (now the EU), new legal rules allow trade in excise goods which have not yet been taxed. The examples included provide some guidance on the interpretation of current EU regulations.