Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026.#A and B v Hauptzollamt.#Requests for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of ‘own use’ – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge.#Joined Cases T-685/24 and T-686/24.