28It is clear from recitals 2, 8 and 10 of Directive 2008/118 that the directive is intended to establish harmonised general rules for excise duties in order to ensure free movement of the goods concerned and the proper functioning of the internal market. Although all the goods to which that directive refers are, in principle, subject to excise duty, it nevertheless establishes a number of exemptions from that duty, in particular in Article 12, including for diplomatic and consular missions.
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