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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION REGULATION (EEC) No 2719/92
of 11 September 1992
ontheaccompanyingadministrativedocumentforthemovementunderduty-suspensionarrange-
ments of products subject to excise duty
(OJ L 276, 19.9.1992, p. 1)
Amended by:
Official Journal
No page date
►M1 Commission Regulation (EEC) No 2225/93 of 27 July 1993 L 198 5 7.8.1993
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COMMISSION REGULATION (EEC) No 2719/92
of 11 September 1992
on the accompanying administrative document for the movement
under duty-suspension arrangements of products subject to excise
duty
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Council Directive 92/12/EEC of 25 February 1992 on
the general arrangements for products subject to excise duty and on theholding, movement and monitoring of such products (
1), and in partic-
ular Articles 18 (1) and 19 (1) thereof,
Having regard to the opinion of the Committee on Excise Duties,Whereas the movement of products subject to excise duty between tax
warehouses and between a tax warehouse and a registered or non-regis-tered operator takes place under duty-suspension arrangements; whereasit is necessary to establish in a binding manner the form and content ofthe accompanying document which might be either an administrative ora commercial document;
Whereas it is also necessary to determine who shall pass on the fourth
copy of the accompanying document intended for the competent author-ities to those authorities and how this should take place; whereas it isdesirable and in line with practice to place this obligation on theconsignee in the country of destination, since only he is in a position tomake available to his competent authorities this document, which isimportant for the purposes of the tax supervision, without the danger ofit being misdirected; whereas the fourth copy too should carry a certi-fication of receipt, if this is requested by the competent authorities ofthe Member State of destination, which indicates to those authoritiesthat the goods were received in the consignee’s tax warehouse,
HAS ADOPTED THIS REGULATION:
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Article 1
The document shown in Annex I shall be used as the administrative
documentaccompanying t he movementunder dut y-suspension arrange-ments of products subject to excise duty within the meaning of Article 3(1) of Directive 92/12/EEC. The instructions concerning completion ofthe document and the procedures for its use are shown on the reversesof copy 1 of this document.
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B
Article 2
1. A commercial document may replace the administrative document
provided it contains the same information required to be shown in theadministrative document.
2. A commercial documentwhich does nothave t he same layoutas
the administrative document must contain the same elements of infor-mation required by the administrative document, and the nature of theinformation items must be identified by a number corresponding to therelative box number on the administrative document. ►
M1The docu-
ment shall be marked conspicuously with the following indication:‘Commercial accompanying documentfor t he movementof product ssubject to excise duty under duty suspension'. ◄
(1) OJ No L 76, 23. 3. 1992, p. 1.
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Article 2a
1. In cases where the accompanying document is drawn up by an
electronic or automatic dataprocessing system, the competent authoritiesmay authorize the consignor not to sign the document but to replace thesignature by the special stamp shown in Annex II. Such authorizationshall be subject to the condition that the consignor has previously givena written undertaking to those authorities that he will be liable for allrisks inherent in intra-Community movements of products subject toexcise duty under duty-suspension arrangements involving consign-ments which travel under cover of an accompanying document bearingsuch special stamp.
2. Accompanying documents drawn up in accordance with paragraph
1 shall contain in that part of Box 24 which is reserved for theconsignor’s signature, one of the following indications:
— Dispensa de firma
— Fritaget for underskrift— Freistellung von der Unterschriftsleistung—∆εν απαιτείται υπογραφή
— Signature waived— Dispense de signature— Dispensa dalla firma— Van ondertekening vr ĳgesteld
— Dispensa de assinatura.
3. The special stamp referred to in paragraph 1 shall be placed in the
upper right corner of Box A of the administrative accompanying docu-mentor, plainly visible, in t he corresponding Box of a commercialdocument. The consignor may also be authorized to pre-print the specialstamp.
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B
Article 3
Where products subject to excise duty are moved in fixed pipelines the
Member States involved may, by mutual agreement, authorize the typeand quantity of goods moved between the consignor tax warehouse andthe consignee tax warehouse to be reported by computerized procedureswhich will replace the accompanying document. Such arrangementshould be sufficient to ensure that all the data necessary for inventorycontrol and for collection of duty are provided.
Article 4
The consignee, if required by the competent authorities of the Member
State of destination, shall annotate the fourth copy of the accompanyingdocument with the same certification of receipt as on the third copy(copy for return) and shall make it available to the competent authoritiesto which he reports in accordance with their instructions.
Article 5
This Regulation shall enter into force on 1 January 1993.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
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ANNEX

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ANNEX II