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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 COMMISSIONREGULATION(EEC)No2719/92
of11September1992
ontheaccompanyingadministrativedocumentforthemovementunderduty-suspensionarrange-
mentsofproductssubjecttoexciseduty
(OJ L 276, 19.9.1992, p. 1)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EEC) No 2225/93 of 27 July 1993 L 198 5 7.8.1993
Amended by:
►A1Act concerning the conditions of accession of the Czech Republic, the
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,the Republic of Lithuania, the Republic of Hungary, the Republic ofMalta, the Republic of Poland, the Republic of Slovenia and the Slovak
Republic and the adjustments to the Treaties on which the European
Union isfoundedL 236 33 23.9.2003
▼B
COMMISSIONREGULATION(EEC)No2719/92
of11September1992
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 the
holding, movement and monitoring of such products (
1), and in parti-
cular Articles18 (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;whereas it is necessary to establish in a binding manner the form andcontent of the accompanying document which might be either an
administrative or a commercial document;
Whereas it is also necessary to determine who shall pass on the fourth
copy of the accompanying document intended for the competent autho-rities to those authorities and how this should take place; whereas it isdesirable and in line with practice to place this obligation on the
consignee in the country of destination, since only he is in a position
to make available to hiscompetent authoritiesthisdocument, 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 thisisreques ted by the competent authoritiesof
the Member State of destination, which indicates to those authorities
that the goods were received in the consignee's tax warehouse,
HAS ADOPTED THIS REGULATION:
Article 1
The document shown in Annex I shall be used as the administrative
document accompanying the movement under duty-suspension arrange-
ments of products subject to excise duty within the meaning of Article3 (1) of Directive 92/12/EEC. The instructions concerning completionof the document and the procedures for its use are shown on thereverses of copy 1 of this document.
Article 2
1. A commercial document may replace the administrative docu-
ment provided it contains the same information required to be shown
in the administrative document.
2. A commercial document which doesnot have the s ame layout as
the administrative document must contain the same elements of infor-
mation required by the administrative document, and the nature of the
information 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 document for the movement of productssubject to excise duty under duty suspension’. ◄1992R2719 — EN — 01.05.2004 — 002.001 — 2
(1) OJ No L 76, 23. 3. 1992, p. 1.▼M1
▼B
▼M1
Article 2a
1. In cases where the accompanying document is drawn up by an
electronic or automatic dataprocessing system, the competent authori-
ties may authorize the consignor not to sign the document but to
replace the signature by the special stamp shown in Annex II. Suchauthorization shall be subject to the condition that the consignor haspreviously given a written undertaking to those authorities that he willbe liable for all risks inherent in intra-Community movements of
products subject to excise duty under duty-suspension arrangements
involving consignments which travel under cover of an accompanyingdocument bearing such special stamp.
2. Accompanying documentsdrawn up in accordance with para-
graph 1 shall contain in that part of Box 24 which is reserved for the
consignor's signature, one of the following indications:
— Dispensa de firma
— Podpisprominut— Fritaget for underskrift— Freistellung von der Unterschriftsleistung— Allkirjanõudest loobutud—∆εν απαιτείται υπογραφή
— Signature waived
— Dispense de signature— Dispensa dalla firma—D e r īgsbez paraks ta
— Parašo nereikalaujama— Aláírásalól mentes ítve— Firma mhux me ħtieġa
— Van ondertekening vrijgesteld— Z pomini ęciem podpisu
— Dispensa de assinatura
— Podpiss a nevyžaduje— Opustitev podpisa.
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-ment or, plainly visible, in the corresponding Box of a commercialdocument. The consignor may also be authorized to pre-print thespecial stamp.
Article 3
Where products subject to excise duty are moved in fixed pipelines the
Member Statesinvolved 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 proce-dureswhich will replace the accompanying document. Sucharrangement should be sufficient to ensure that all the data necessary
for inventory control 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 accompa-nying document with the same certification of receipt as on the thirdcopy (copy for return) and shall make it available to the competentauthorities to which he reports in accordance with their instructions.1992R2719 — EN — 01.05.2004 — 002.001 — 3
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▼M1
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Article 5
ThisRegulation s hall enter into force on 1 January 1993.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1992R2719 — EN — 01.05.2004 — 002.001 — 4
▼M1
ANNEX
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►(1)A11992R2719 — EN — 01.05.2004 — 002.001 — 6
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ANNEX II
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