Council Directive (EU) 2020/262 Article 41

Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States

Article 41

By agreement and under conditions fixed by all the Member States concerned, simplified procedures may be established for movements of excise goods under this Section which occur between the territories of two or more Member States.

Read the full instrument → · Read this in context: Section 2 — Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes →

Other provisions in Section 2 — Procedure to be followed for movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 41 of Council Directive (EU) 2020/262 (LawPlayer, data as of 2026-07-04)

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