---
title: "Commission Implementing Regulation (EU) 2023/2707 of 5 December 2023 amending Implementing Regulation (EU) 2022/1637 as regards the rules and procedures concerning excise goods being exported under suspension of excise duty and the use of fallback documents"
id: 1d91fa06-7d3c-41f9-a7c1-e41d4514c0da
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32023R2707
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/1d91fa06-7d3c-41f9-a7c1-e41d4514c0da
text: not held
---

# Commission Implementing Regulation (EU) 2023/2707 of 5 December 2023 amending Implementing Regulation (EU) 2022/1637 as regards the rules and procedures concerning excise goods being exported under suspension of excise duty and the use of fallback documents