Chargeability of excise duty

The excise duty shall become chargeable at the moment of release of excise goods for consumption within the tax territory, including;

• any dispatch of excise goods from the duty suspension arrangement, including illegal release,
• any storage of excise goods outside of duty suspension arrangement, where there is no insight or record that the excise duty has been paid or when the excise goods are purchased illegally
• any production of excise goods, also including illegal production, outside of duty suspension arrangement, and
• any importation of excise goods, including illegal importation, unless the excise goods are, upon importation, placed under duty suspension arrangement immediately.