The European Union Directorate General for Customs and Taxation Union has set a number of guidelines and criteria regarding the calculation of excise duties and national taxes. It is a fact that every country has the possibility to implement different parameters regarding these guidelines. Overall it is set that when excise goods which are already released for consumption in one Member State and purchased by a person who resides in another Member State and who is not an authorized warehousekeeper nor a registered consignee, or who does not exercise an independent economic activity and where the goods are transferred directly or indirectly by seller or appointed forwarder, gives rise to liability for excise duties payable to the country of destination. For this purposes, the liability for excise duties arises at the time of delivery of the excise goods, on the part of the seller or the tax representative, or if certain conditions have not been fulfilled by the consignee of the excise goods.