Excise Duty Regulations

The General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations, 2022 were published by Legal Notice 128 of 2022. The Regulations transpose Articles 2, 3, 6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, andArticles 54 and 55 and Article 57 of the Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast). 

The date of entry into force of the Regulations will be announced in the Government Gazette, however, it is expected that they would enter into force as from 13 February 2023 in accordance with article 55 of Directive 2020/262.

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