35It should be borne in mind that Article 7(1) and (2) of Directive 92/12 lays down a general rule that where a product subject to excise duty and released for consumption in one Member State is held for commercial purposes in another Member State, the excise duty is to be levied in that other Member State. The excise duty is therefore chargeable in the Member State where the product is to be used rather than the State where it is released for consumption.
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