Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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MT · S.L. 382.2

Excise Duty (Goods Imported By (S.L. 382.2)

In Kraft15 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Title.
  2. Art. 2 Interpretation.
  3. Art. 3 Alcoholic beverages and tobacco products not subject to payment of excise duty.
  4. Art. 4 Transit through territory of a third country.
  5. Art. 5 Personal luggage.
  6. Art. 6 Non-commercial imports.
  7. Art. 6A Exemption from excise duty.
  8. Art. 6B Exemption of electronic cigarettesandrefill containers.
  9. Art. 6C Exemption of smokeless tobacco products.
  10. Art. 7 Exemption on tobacco product imports.
  11. Art. 8 Exemption on alcoholic beverage imports.
  12. Art. 9 Travellersunder17 years.
  13. Art. 10 Exemption on fuel used for motor transport.
  14. Art. 11 Excise duty amounting to less than ten euro (€10).
  15. Art. 12 Application of the exemption from excise duty.