The EU's responsibility in the area of excise duties is established in Article 113 of the Treaty on the Functioning of the European Union1: "the Council shall adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to...

The Customs 2020 programme, governed by Regulation (EU) No 1294/2013, is the EU's on-going cooperation programme in the field of customs. It runs from 1 January 2014 until 31 December 2020 and enables national customs administrations to cooperate and exchange information and expertise....