Regulation (2011:443) On The European Union The Excise Area

Original Language Title: Förordning (2011:443) om Europeiska unionens punktskatteområde

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:443

Article 1 for the purposes of the Act (1994:1563) on tobacco tax,

the Act (1994:1564) if the alcohol tax and the Act (1994:1776) on

taxes on energy to the European Union the excise area refer to

the territory of the Union, as defined in article 52 of

the Treaty on European Union and article 355 of the Treaty on

The functioning of the European Union.



section 2 of the following territories forming part of the customs territory of the Union,

should not be included in the European Union the excise area:



1. Canary Islands,



2. the French territories referred to in articles 349 and

355(1) of the Treaty on the functioning of the European Union,



3. The Åland Islands,



4. The Channel Islands.

Regulation (2014:1516).



section 3 of the territories which fall within the scope of

Article 355.3 of the Treaty on the functioning of the European Union

should not be included in the European Union the excise area.



section 4 of the following Territories that are not part of the Union's

Customs territory of the community, shall not be included in the European Union

the excise area:



1. the island of Heligoland,



2. the territory of Büsingen,



3. Ceuta,



4. Melilla,



5. Livigno,



6. Campione d'Italia,



7. the Italian waters of Lake Lugano.



paragraph 5 of the Principality of Monaco, San Marino, the Isle of Man and the United Kingdom

sovereign base areas of Akrotiri and Dhekelia shall be deemed to be included in the

European Union the excise area.



Movements of excise goods emanating from or

is intended for



1. the Principality of Monaco are treated as movements that emanate from or are

intended for France,



2. San Marino are treated as movements that emanate from, or

intended for Italy,



3. The Isle of Man are treated as movements that emanate from, or

intended for the United Kingdom,



4. the United Kingdom sovereign base areas of Akrotiri and

Dhekelia are treated as movements that emanate from or are

destined for Cyprus,



5. Jungholz and Mittelberg (Kleines Walsertal) are treated as

movements that originate from or are destined for

Germany.



Transitional provisions



2011:443



1. this Regulation shall enter into force on 1 June 2011.



2. The regulation repeals Regulation (1994:1785) if

European Community excise area.



3. The repealed regulation still apply, however, for

conditions relating to the period prior to the entry into force.