
The products are sold from an internet site situated in another EU Member State than the one in which the purchaser is established and sent to the purchaser in a postal consignment:
Excise products sold via the Internet and supplied from one Member State to a customer in another Member State are subject to excise duties in the Member State where the purchaser receives his goods. So, before the excise product can be legally delivered to the purchaser, the excise duties and taxes will have to be paid. Note that in the case of distance selling, the obligation to pay excise duties in the Member State of the purchaser rests upon the vendor. Moreover, in particular in respect of manufactured tobacco products, the distance selling of such goods is also limited by the requirements, in certain Member States, to use fiscal markings or other marks of the Member State where the excise is due to show that excise has been paid, and/or by requirements to provide health warnings in the languages of the Member States where the products are placed on the market.
[url:1hboefzm]http://ec.europa.eu/taxation_customs/common/travellers/within_eu/faq_1179_en.htm#6[/url:1hboefzm] Item 17