This document is meant purely as documentation tool and the institutions do not assume any liability for its contents
"BCOUNCIL 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
(OJ L 76, 23.3.1992, p. 1)
Amended by:
Official Journal
No page date
"M1 Council Directive 92/108/EEC of 14 December 1992 L 390 124 31.12.1992
"M2 Council Directive 94/74/EC of 22 December 1994 L 365 46 31.12.1994
"M3 Council Directive 96/99/EC of 30 December 1996 L 8 12 11.1.1997
"M4 Council Directive 2000/44/EC of 30 June 2000 L 161 82 1.7.2000
Corrected by:
"C1 Corrigendum, OJ L 187, 7.7.1992, p. 48 (92/12/EEC)1992L0012 — EN — 01.07.2000 — 002.001 — 1
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
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community, and in particular Article 99 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parlament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas the establishment and functioning of the internal market require
the free movement of goods, including those subject of excise duties;
Whereas provision should be made to define the territory on which this
Directive, as well as the Directive on the rates and structures of duty on
products subject to excise duties, are to be applied;
Whereas the concept of products subject to excise duty should be
defined; whereas only goods which are treated as such in all the Member
States may be the subject of Community provisions; whereas such
products may be subject to other indirect taxes for specific purposes;
whereas the maintenance or introduction of other indirect taxes must not
give rise to border-crossing formalities;
Whereas, in order to ensure the establishment and functioning of the
internal market, chargeability of excise duties should be identical in all
the Member States;
Whereas any delivery, holding with a view to delivery or supply for the
purposes of a trader carrying out an economic activity independently or
for the purposes of a body governed by public law, taking place in a
Member State other than that in which the product is released for
consumption gives rise to chargeability of the excise duty in that other
Member State;
Whereas in the case of products subject to excise duty acquired by
private individuals for their own use and transported by them, the duty
must be charged in the country where they were acquired;
Whereas to establish that products subject to excise duty are not held for
private but for commercial purposes, Member States must take account
of a number of criteria;
Whereas products subject to excise duty purchased by persons who are
not approved warehousekeepers or registered or non-registered traders
and dispatched or transported directly or indirectly by the vendor or on
his behalf must be subject to excise duty in the Member State of
destination;
Whereas in order to ensure that the tax debt is eventually collected it
should be possible for checks to be carried out in production and storage
facilities; whereas a system of warehouses, subject to authorization by
the competent authorities, should make it possible to carry out such
checks;
Whereas movement from the territory of one Member State to that of
another may not give rise to checks liable to impede free movement
within the Community; whereas for the purposes of chargeability it is
nevertheless necessary to know of the movements of products subject to
excise duty; whereas provision should therefore be made for an
accompanying document for such products;!B
(1) OJ No C 322, 21. 12. 1990, p. 1; and OJ No C 45, 20. 8. 1992, p. 10.
(2) OJ No C 183, 15. 7. 1991, p. 131.
(3) OJ No C 169, 18. 3. 1991, p. 25.1992L0012 — EN — 01.07.2000 — 002.001 — 2
Whereas the requirements to be complied with by authorized ware-
housekeepers and traders without authorized warehousekeeper status
should be laid down;
Whereas provision should be made, to ensure the collection of taxes at
the rates laid down by Member States, for the establishment of a
procedure for the movement of such goods unter duty suspension;
Whereas in that respect provision should first be made for each
consignment to be easily identified; whereas provision should be made
for the tax status of the consignment to be immediately identifiable;
whereas it is therefore necessary to provide for an accompanying
document capable of meeting these needs, which may be either an
administrative or commercial document; whereas the commercial
document used must contain the essential elements which appear on
the administrative document;
Whereas the procedure by which the tax authorities of the Member States
are informed by traders of deliveries dispatched or received by means of
an accompanying document should be explained;
Whereas there is no need for the accompanying document to be used
when the products subject to excise duties are moved under a
Community customs procedure other than release for free circulation
or are placed in a free zone or a free warehouse;
Whereas in the context of national provisions, excise duty should, in the
event of an offence or irregularity, be collected in principle by the
Member State on whose territory the offence or irregularity has been
committed, or by the Member State where the offence or irregularity was
ascertained, or, in the event of non-presentation in the Member State of
destination, by the Member State of departure;
Whereas the Member States may provide that products released for
consumption should carry fiscal or national identification marks and
whereas the use of these marks should not place any obstacle in the way
of intra-Community trade;
Whereas payment of the excise duties in the Member State where the
products were released for consumption must give rise to the
reimbursement of those duties when the products are not intended for
consumption in that Member State;
Whereas, as a result of the abolition of the principle of taxes on imports
in relations between Member States, the provisions on exemptions and
allowances on imports cease to apply in respect of relations between
Member States; whereas these provisions should therefore be abolished
and the directives concerned adapted accordingly;
Whereas a Committee on Excise Duties should be set up to examine the
Community measures necessary for the implementation of the provisions
on excise duties;
Whereas Article 1 (2) of the Regulation concerning the elimination of
controls and formalities applicable to the cabin and hold baggage of
persons taking an intra-Community flight or making an intra-Community
sea-crossing states that its enforcement is without prejudice to controls
relating to bans or restrictions laid down by Member States, provided that
they are compatible with the three Treaties establishing the European
Community; whereas in that context the verifications necessary for the
enforcement of the quantitative restrictions referred to in Article 26 must
be considered to be such controls and, as such, to be compatible with
Community legislation;
Whereas a certain period of time will be required to take the necessary
measures to alleviate both the social repercussions in the sectors
concerned and regional difficulties, particularly in border regions, which
might arise as a result of the abolition of taxes on imports and
exemptions on exports in trade between the Member States; whereas to
that end the Member States should be authorized, for a period ending on
30 June 1999, to exempt products supplied, within the limits laid down,
by tax-free shops in the context of passenger traffic by air or sea between
the Member States:!B1992L0012 — EN — 01.07.2000 — 002.001 — 3
Whereas small wine producers may be exempted from certain
requirements under the general arrangements for excise duty;
Whereas, finally, Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities of the
Member States in the field of direct taxation and value addes tax (1)
should be amended in order to extend its provisions to cover excise
duties,
HAS ADOPTED THIS DIRECTIVE:
TITLE I
General Provisions
Article 1
1. This Directive lays down the arrangements for products subject to
excise duties and other indirect taxes which are levied directly or
indirectly on the consumption of such products, except for value added
tax and taxes established by the Community.
2. The particular provisions relating to the structures and rates of duty
on products subject to excise duty shall be set out in specific Directives.
Article 2
1. This Directive and the Directives listed in Article 1 (2) shall apply in
the territory of the Community as defined, for each Member State, by the
Treaty establishing the European Economic Community, and in
particular Article 227 thereof, except for the following national
territories:
— in the case of the Federal Republic of Germany, the Island of
Heligoland and the territory of Büsingen,
— in the case of the Italian Republic, Livigno, Campione d’Italia and
the Italian waters of Lake Lugano,
— in the case of the Kingdom of Spain, Ceuta and Melilla.
2. Notwithstanding paragraph 1, this Directive and the Directives
referred to in Article 1 (2) shall not apply to the Canary Islands.
However, the Kingdom of Spain may give notice, by means of a
declaration, that these Directives apply to those territories in respect of
all or some of the products referred to in Article 3 (1) below, as from the
first day of the second month following deposit of that declaration.
3. By way of derogation from paragraph 1, neither this Directive nor
those referred to in Article 1 (2) shall apply to the overseas departments
of the French Republic.
However, the French Republic may give notice, by means of a
declaration, that these Directives apply to those territories - subject to
measures to adjust to their extreme remoteness - from the first day of the
second month following deposit of the declaration.
4. The Member States shall take the necessary measures to ensure that
transactions originating in or intended for:
— the Principality of Monaco are treated as transactions originating in
or intended for the French Republic,
— Jungholz and Mittelberg (Kleines Walsertal) are treated as trans-
actions originating in or intended for the Federal Republic of
Germany,
— the Isle of Man are treated as transactions originating in or intended
for the United Kingdom of Great Britain and Northern Ireland,!B
(1) OJ No L 336, 27. 12. 1977, p. 15. Directive as last amended by Directive
79/1070/EEC (OJ No L 331, 27. 12. 1979, p. 8).1992L0012 — EN — 01.07.2000 — 002.001 — 4
— San Marino are treated as transactions originating in or intended for
the Italian Republic.
5. The provisions of this Directive shall not prevent Greece from
maintaining the specific status granted to Mount Athos as guaranteed by
Article 105 of the Greek Constitution.
6. If the Commission considers that the exclusions provided for in
paragraphs 1, 2, 3 and 4 are no longer justified, particularly in terms of
fair competition, it shall submit appropriate proposals to the Council.
Article 3
1. This Directive shall apply at Community level to the following
products as defined in the relevant Directives:
— mineral oils,
— alcohol and alcoholic beverages,— manufactured tobacco.2. The products listed in paragraph 1 may be subject to other indirect
taxes for specific purposes, provided that those taxes comply with the tax
rules applicable for excise duty and VAT purposes as far as determination
of the tax base, calculation of the tax, chargeability and monitoring of the
tax are concerned.
3. Member States shall retain the right to introduce or maintain taxes
which are levied on products other than those listed in paragraph 1
provided, however, that those taxes do not give rise to border-crossing
formalities in trade between Member States.
Subject to the same proviso, Member States shall also retain the right to
levy taxes on the supply of services which cannot be characterized as
turnover taxes, including those relating to products subject to excise duty.
Article 4
For the purpose of this Directive, the following definitions shall apply:
(a)authorized warehousekeeper : a natural or legal person authorized by
the competent authorities of a Member State to produce, process,
hold, receive and dispatch products subject to excise duty in the
course of his business, excise duty being suspended under
tax-warehousing arrangement;
(b)tax warehouse : a place where goods subject to excise duty are
produced, processed, held, received or dispatched under duty-
suspension arrangements by an authorized warehousekeeper in the
course of his business, subject to certain conditions laid down by the
competent authorities of the Member State where the tax warehouse
is located;
(c)suspension arrangement : a tax arrangement applied to the produc-
tion, processing, holding and movement of products, excise duty
being suspended;
(d)registered trader : a natural or legal person without authorized
warehousekeeper status, authorized by the competent authorities of a
Member State to receive, in the course of his business, products
subject to excise duty from another Member State under duty-
suspension arrangements. This type of trader may neither hold nor
dispatch such products under excise duty-suspension arrangements;
(e)non-registered trader : a natural or legal person without authorized
warehousekeeper status, who is entitled, in the course of his business,
to receive occasionally products subject to excise duty from another
Member State under duty-suspension arrangements. This type of
trader may neither hold nor dispatch products under excise duty
suspension arrangements. A non-registered trader must guarantee
payment of excise duty to the tax authorities of the Member States of
destination prior to the dispatch of the goods.!B1992L0012 — EN — 01.07.2000 — 002.001 — 5
Article 5
1. The products referred to in Article 3 (1) shall be subject to excise
duty at the time of their production within the territory of the
Community as defined in Article 2 or of their importation into that
territory.
‘Importation of a product subject to excise duty’ shall mean the entry of
that product into the territory of the Community, including the entry of
such a product from a territory covered by Article 2 (1), (2) and (3) or
from the Channel Islands.
However, where the product is placed under a Community customs
procedure on entry into the territory of the Community, importation shall
be deemed to take place when it leaves the Community customs
procedure.
2. Without prejudice to national and Community provisions regarding
customs matters, when products subject to excise duty:
— are coming from, or going to, third countries or territories referred to
in Article 2 (1), (2) and (3) or the Channel Islands and are placed
under one of the customs suspensive procedures listed in Article 84
(1) (a) of Regulation (EEC) No 2913/92 (1) or in a free zone or a free
warehouse,
or
— are dispatched between Member States via EFTA countries or
between a Member State and an EFTA country under the internal
Community transit procedure or via one or more non-EFTA third
countries under cover of a TIR or ATA carnet,
the excise duty on them shall be deemed to be suspended.
In cases where the single administrative document is used:
— box 33 of the single administrative document shall be completed
with the appropriate CN code;
— it shall be clearly indicated in box 44 of the single administrative
document that a dispatch of products subject to excise duty is
involved;
— a copy of ‘copy 1’ of the single administrative document shall be
held by the consignor;
— a duly annotated copy of ‘copy 5’ of the single administrative
document shall be sent back to the consignor by the consignee.
3. Any additional details that have to be shown on the transport or
commercial documents serving as transit documents and the changes that
have to be made to adapt the discharge procedure where goods subject to
excise duty move under a simplified internal Community transit
procedure shall be established according to the procedure provided for
in Article 24.
Article 6
1. Excise duty shall become chargeable at the time of release for
consumption or when shortages are recorded which must be subject to
excise duty in accordance with Article 14 (3).!B
(1) OJ No L 302, 19. 10. 1992, p. 1.!M1
!M2
!M1
!M2
!M1
!M2
!M1
!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 6
Release for consumption of products subject to excise duty shall mean:
(a) any departure, including irregular departure, from a suspension
arrangement;
(b) any manufacture, including irregular manufacture, of those products
outside a suspension arrangement;
(c) any importation of those products, including irregular importation,
where those products have not been placed under a suspension
arrangement.
2. The chargeability conditions and rate of excise duty to be adopted
shall be those in force on the date on which duty becomes chargeable in
the Member State where release for consumption takes place or
shortages are recorded. Excise duty shall be levied and collected
according to the procedure laid down by each Member State, it being
understood that Member States shall apply the same procedures for
levying and collection to national products and to those from other
Member States.
Article 7
1. In the event of products subject to excise duty and already released
for consumption in one Member State being held for commercial
purposes in another Member State, the excise duty shall be levied in the
Member State in which those products are held.
2. To that end, without prejudice to Article 6, where products already
released for consumption as defined in Article 6 in one Member State are
delivered "M1or intended for delivery in another Member State 3or
used in another Member State for the purposes of a trader carrying out an
economic activity independently or for the purposes of a body governed
by public law, excise duty shall become chargeable in that other Member
State.
3. Depending on all the circumstances, the duty shall be due from the
person making the delivery or holding the products intended for delivery
or from the person receiving the products for use in a Member State other
than the one where the products have already been released for
consumption, or from the relevant trader or body governed by public law.
4. The products referred to in paragraph 1 shall move between the
territories of the various Member States under cover of an accompanying
document listing the main data from the document referred to in Article
18 (1). The form and content of this document shall be established in
accordance with the procedure laid down in Article 24 of this Directive.
5. The person, trader or body referred to in paragraph 3 must comply
with the following requirements:
(a) before the goods are dispatched, make a declaration to the tax
authorities of the Member State of destination and guarantee the
payment of the excise duty;
(b) pay the excise duty of the Member State of destination in accordance
with the procedure laid down by that Member State;
(c) consent to any check enabling the administration of the Member
State of destination to satisfy itself that the goods have actually been
received and that the excise duty to which they are liable has been
paid.
6. The excise duty paid in the first Member State referred to in
paragraph 1 shall be reimbursed in accordance with Article 22 (3).
7. Where products subject to excise duty and already released for
consumption in a Member State are to be moved to a place of destination
in that Member State via the territory of another Member State, such
movements shall take place under cover of the accompanying document
referred to in paragraph 4 and shall use an appropriate itinerary.!B
!M21992L0012 — EN — 01.07.2000 — 002.001 — 7
8. In the cases referred to in paragraph 7:
(a) the consignor shall, before the goods are dispatched, make a
declaration to the tax authorities of the place of departure responsible
for carrying out excise-duty checks;
(b) the consignee shall attest to having received the goods in accordance
with the rules laid down by the tax authorities of the place of
destination responsible for carrying out excise-duty checks;
(c) the consignor and the consignee shall consent to any check enabling
their respective tax authorities to satisfy themselves that the goods
have actually been received.
9. Where products subject to excise duty are moved frequently and
regularly under the conditions specified in paragraph 7, Member States
may agree bilaterally to authorize a simplified procedure in derogation
from paragraphs 7 and 8.
Article 8
As regards products acquired by private individuals for their own use and
transported by them, the principle governing the internal market lays
down that excise duty shall be charged in the Member State in which
they are acquired.
Article 9
1. Without prejudice to Articles 6, 7 and 8, excise duty shall become
chargeable where products for consumption in a Member State are held
for commercial purpose in another Member State.
In this case, the duty shall be due in the Member State in whose territory
the products are and shall become chargeable to the holder of the
products.
2. To establish that the products referred to in Article 8 are intended for
commercial purposes, Member States must take account, inter alia ,o f
the following:
— the commercial status of the holder of the products and his reasons
for holding them,
— the place where the products are located or, if appropriate, the mode
of transport used,
— any document relating to the products,
— the nature of the products,
— the quantity of the products.
For the purposes of applying the content of the fifth indent of the first
subparagraph, Member States may lay down guide levels, solely as a
form of evidence. These guide levels may not be lower than:
(a)Tobacco products
cigarettes 800 items
cigarillos (cigars weighing not more than 3 g
each)400 items
cigars 200 items
smoking tobacco 1,0 kg;
(b)Alcoholic beverages
spirit drinks 10 l
intermediate products 20 l
wines (including a maximum of 60 l of
sparkling wines)90 l
beers 110 l.!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 8
"C1Until 30 June 1997 Ireland 3shall be authorized to apply guide
levels which may not be less than 45 litres for wine (including a
maximum of 30 litres of sparkling wine) and 55 litres for beer.
3. Member States may also provide that excise duty shall become
chargeable in the Member State of consumption on the acquisition of
mineral oils already released for consumption in another Member State if
such products are transported using atypical modes of transport by
private individuals or on their behalf. Atypical transport shall mean the
transport of fuels other than in the tanks of vehicles or in appropriate
reserve fuel canisters and the transport of liquid heating products other
than by means of tankers used on behalf of professional traders.
Article 10
1. Products subject to excise duty purchased by persons who are not
authorized warehousekeepers or registered or non-registered traders and
dispatched or transported directly or indirectly by the vendor or on his
behalf shall be liable to excise duty in the Member State of destination.
For the purposes of this Article, ‘Member State of destination’shall mean
the Member State of arrival of the dispatch or transport.
2. To that end, the delivery of products subject to excise duty already
released for consumption in a Member State and giving rise to the
dispatch or transport of those products to a person as referred to in
paragraph 1, established in another Member State, and which are
dispatched or transported directly or indirectly by the vendor or on his
behalf shall cause excise duty to be chargeable on those products in the
Member State of destination.
3. The duty of the Member State of destination shall be chargeable to
the vendor at the time of delivery. However, Member States may adopt
provisions stipulating that the excise duty shall be payable by a tax
representative, other than the consignee of the products. Such a tax
representative must be established in the Member State of destination
and approved by the tax authorities of that Member State.
The Member State in which the vendor is established must ensure that he
complies with the following requirements:
— guarantee payment of excise duty under the conditions set by the
Member State of destination prior to dispatch of the products and
ensure that the excise duty is paid following arrival of the products,
— keep accounts of deliveries of products.
4. In the case referred to in paragraph 2, the excise duty paid in the first
Member State shall be reimbursed in accordance with Article 22 (4).
5. Subject to Community law, Member States may lay down specific
rules for applying this provision to products subject to excise duty which
are covered by special national distribution arrangements compatible
with the Treaty.
TITLE II
Production, processing and holding
Article 11
1. Each Member State shall determine its rules concerning the
production, processing and holding of products subject to excise duty,
subject to the provisions of this Directive.
2. Production, processing and holding of products subject to excise
duty, where the latter has not been paid, shall take place in a tax
warehouse.!B1992L0012 — EN — 01.07.2000 — 002.001 — 9
Article 12
The opening and operation of tax warehouses shall be subject to
authorization from the competent authorities of the Member States.
Article 13
An authorized warehousekeeper shall be required to:
(a) provide a guarantee, if necessary, to cover production, processing
and holding and a compulsory guarantee to cover movement, subject
to Article 15 (3), the conditions for which shall be set by the
competent authorities of the Member State in which the tax
warehouse is authorized;
(b) comply with the requirements laid down by the Member State within
whose territory the tax warehouse is situated;
(c) keep, for each warehouse, accounts of stock and product movements;(d) produce the products whenever so required;(e) consent to all monitoring and stock checks.The requirements must respect the principle of non-discrimination
between national and intra-Community transactions.
Article 14
1. Authorized warehousekeepers shall be exempt from duty in respect
of losses occuring under suspension arrangements which are attributable
to fortuitous events or force majeure and established by the authorized of
the Member State concerned. They shall also be exempt, under
suspension arrangements, in respect of losses inherent in the nature of
the products during production and processing, storage and transport.
Each Member State shall lay down the conditions under which these
exemptions are granted. These exemptions shall apply equally to the
traders referred to in Article 16 during the transport of products under
excise duty suspension arrangements.
2. Losses referred to in paragraph 1 occuring during the intra-
Community transport of products under excise duty suspension
arrangements must be established according to the rules of the Member
State of destination.
3. Without prejudice to Article 20, the duty on shortages other than the
losses referred to in paragraph 1 and losses for which the exemptions
referred to in paragraph 1 are not granted shall be levied on the basis of
the rates applicable in the Member States concerned at the time the
losses, duly established by the competent authorities, occured, or if
necessary at the time the shortage was recorded.
4. The shortages referred to in paragraph 3 and losses which are not
exempted under paragraph 1 shall, in all cases, be indicated by the
competent authorities on the reverse of the copy of the accompanying
document referred to in Article 18 (1) to be returned to the consignor.
The procedure shall be as follows:— in the case of losses or shortages occurring during intra-Community
transport of products subject to excise duty that are under duty
suspension arrangements, the competent authorities of the Member
State in which those losses or shortages are established shall
annotate the return copy of the accompanying document accordingly,
— on the arrival of the products in the Member State of destination, the
competent authorities of that Member State shall indicate whether
they are granting partial exemption or no exemption in respect of the
losses established.!B
!M2
!B
!M21992L0012 — EN — 01.07.2000 — 002.001 — 10
In the cases referred to above they shall specify the basis for calculation
of the excise duty to be levied in accordance with paragraph 3. The
competent authorities of the Member State of destination shall send a
copy of the return copy of the accompanying document to the competent
authorities of the Member State in which the losses were established.
TITLE III
Movement of goods
Article 15
1. Without prejudice to Articles 5 (2), 16, 19 (4) and 23 (1a), the
movement of products subject to excise duty under suspension
arrangements shall take place between tax warehouses.
The first subparagraph shall apply to the intra-Community movement of
products subject to excise duty at a zero rate which have not been
released for consumption.
2. Warehousekeepers authorized by the competent authorities of a
Member State in accordance with Article 13 shall be deemed to be
authorized for both national and intra-Community movement.
3. The risks inherent in intra-Community movement shall be covered
by the guarantee provided by the authorized warehousekeeper of
dispatch, as provided for in Article 13, or, if need be, by a guarantee
jointly and severally binding on both the consignor and the transporter.
The competent authorities in the Member States may permit the
transporter or the owner of the products to provide a guarantee in place
of that provided by the authorized warehousekeeper of dispatch. If
appropriate, Member States may require the consignee to provide a
guarantee.
If mineral oils subject to excise duty are transported within the
Community by sea or by pipeline, Member States may relieve authorized
warehousekeepers of dispatch of the obligation to provide the guarantee
referred to in the first subparagraph.
The detailed rules for the guarantee shall be laid down by the Member
States. The guarantee shall be valid throughout the Community.
4. Without prejudice to the provision of Article 20, the liability of the
authorized warehousekeeper of dispatch and, if the case arises, that of the
transporter may only be discharged by proof that the consignee has taken
delivery of the products, in particular by the accompanying document
referred to in Article 18 under the conditions laid down in Article 19.
5. An authorized warehousekeeper of dispatch or his agent may amend
the contents of boxes 4, 7, 7a, 13, 14 and/or 17 of the accompanying
document to show a new consignee, who must be an authorized
warehousekeeper or registered trader, or a new place of delivery. The
competent authority of dispatch must be notified immediately and the
new consignee or the new place of delivery shall immediately be
indicated on the reverse of the accompanying document.
6. In the case of intra-Community movement of mineral oils by sea or
inland waterway, the authorized warehousekeeper of dispatch need not
complete boxes, 4, 7, 7a, 13 and 17 on the accompanying document if,
when the products are dispatched, the consignee is not definitively
known, provided that:
— the competent authorities of the Member State of departure authorize
the consignor in advance not to complete these boxes,!M2
!B
!M2
!B
!M2
!B
!M21992L0012 — EN — 01.07.2000 — 002.001 — 11
— the same authorities are notified of the name and address of the
consignee, his excise number and the country of destination as soon
as they are known or at the latest when the products reach their final
destination.
Article 15a
1. By 1 April 1993 at the latest, the competent authority of each
Member State shall maintain an electronic data base which shall contain
a register of persons who are authorized warehousekeepers or traders
registered for excise purposes as well as a register of those premises
authorized as tax warehouses.
2. The register shall contain the following information:
(a) the identification number issued by the competent authorities in
respect of the person or premises;
(b) the name and address of the person or premises;
(c) the category of goods which may be held or received by the person
or on the premises;
(d) the address of the competent authorities which may be contacted for
further information;
(e) the date of issue and, where appropriate, the date of cessation of
validity of the identification number.
3. The data described in paragraphs 1 and 2 (a), (b), (c) and (d) shall be
communicated to the competent authority of each Member State. In
those cases where the data described in paragraph 2 (e) are not
communicated automatically, they shall be provided at the specific
request of any Member State. All data shall be used solely to identify the
authorization or registration or otherwise of a person and premises.
4. The competent authority of each Member State shall ensure that
persons involved in the intra-Community movement of products subject
to excise duty are allowed to obtain confirmation of the information held
under the terms of this Article.
5. Any information communicated in whatever form pursuant to this
Article shall be of a confidential nature. It shall be covered by the
obligation of professional secrecy and shall enjoy the protection
extended to similar information under the national law of the Member
State which received it.
6. By way of derogation from paragraph 5, the competent authority of
the Member State providing the information shall permit its use for other
purposes in the Member State of the applicant authority, if, under the
legislation of the Member State of the requested authority, the
information could be used in the Member State of the requested
authority for similar purposes.
Article 15b
1. With regard to the spot checks provided for in Article 19 (6), the
competent authorities in a Member State may request the competent
authorities of another Member State for information in addition to that
set out in Article 15a. The provisions governing data protection in
Directive 77/799/EEC (1)shall apply to such exchanges of information.
2. Where information is exchanged pursuant to paragraph 1 and
internal legislation in a Member State stipulates that the persons
concerned by the exchange of information must be consulted, such
legislation may continue to be applied.!M2
(1) OJ No L 336, 27. 12. 1977, p. 15.!M1
!M21992L0012 — EN — 01.07.2000 — 002.001 — 12
3. The information necessary to carry out spot checks under paragraph
1 shall be exchanged by means of a uniform control document. The form
and content of that document shall be established in accordance with the
procedure laid down in Article 24.
Article 16
1. Notwithstanding Article 15 (1), the consignee may be a professional
trader without authorized warehousekeeper status. This trader may, in the
course of his business, receive products subject to excise duty from other
Member States under duty-suspension arrangements. However, he may
neither hold nor dispatch such products under excise duty-suspension
arrangements.
Subject to Community law, Member States may lay down specific rules
for applying this provision to products subject to excise duty that are
covered by special national distribution arrangements compatible with
the Treaty.
2. The above trader may request, prior to the receipt of goods, to be
registered by the tax authorities of his Member State.
A registered trader must comply with the following requirements:(a) guarantee payment of excise duty under the conditions set by the tax
authorities of his Member State, without prejudice to Article 15 (4)
laying down the liability of the authorized warehousekeeper of
dispatch and, if the case arises, of the transporter;
(b) keep accounts of deliveries of products;(c) produce the products whenever so required;(d) consent to all monitoring and stock checks.For this type of trader excise duty shall be chargeable at the time of
receipt of the goods and shall be paid in accordance with the procedure
laid down by each Member State.
3. If the trader referred to in paragraph 1 above is not registered with
the tax authorities of his Member State, he must comply with the
following requirements:
(a) before the goods are dispatched, make a declaration to the tax
authorities of the Member States of destination and guarantee the
payment of excise duty, without prejudice to Article 15 (4) laying
down the liability of the authorized warehousekeeper of dispatch
and, if the case arises, of the transporter;
(b) pay the excise duty of the Member State of destination at the time of
receipt of the goods in accordance with the procedure laid down by
that Member State;
(c) consent to any check enabling the administration of the Member
State of destination to satisfy itself that the goods have actually been
received and that the excise duty to which they are liable has been
paid.
4. Subject to the provisions set out in paragraphs 2 and 3, the provisions
of this Directive relating to the movement of products subject to excise
duty under duty-suspension arrangements shall apply.
Article 17
A tax representative may be appointed by the authorized warehouse-
keeper of dispatch. This tax representative must be established in the
Member State of destination and authorized by the tax authorities of that
State. He must, instead of and in the place of the consignee without
authorized warehousekeeper status, comply with the following require-
ments:
(a) guarantee the payment of excise duty under the conditions set by the
tax authorities of the Member State of destination, without prejudice!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 13
to Article 15 (4) laying down the liability of the authorized
warehousekeeper of dispatch and, if the case arises, the transporter;
(b) pay the excise duty of the Member State of destination at the time of
receipt of the goods in accordance with the procedure laid down by
the Member States of destination;
(c) keep an account of deliveries of products and advise the tax
authorities of the Member States of destination of the place where
the goods are delivered.
Article 18
1. Notwithstanding the possible use of computerized procedures, all
products subject to excise duty moving under duty-suspension arrange-
ments between Member States, including those moving by sea or air
directly from one Community port or airport to another, shall be
accompanied by a document drawn up by the consignor. This document
may be either an administrative document or a commercial document.
The form and content of this document, and the procedure to be followed
where its use is objectively inappropriate, shall be established in
accordance with the procedure laid down in Article 24.
2. In order to identify the goods and conduct checks, the packages
should be numbered and the products described using the document
referred to in paragraph 1. If need be, each container should be sealed by
the consignor when the means of transport is recognized as suitable for
sealing by the Member States of departure or the packages should be
sealed by the consignor.
3. In cases where the consignee is not an authorized warehousekeeper
or a registered trader and notwithstanding Article 17, the document
referred to in paragraph 1 must be accompanied by a document
certifying that excise duty has been paid in the Member State of
destination or that any other procedure for collection of duty has been
complied with in accordance with the conditions laid down by the
competent authorities of the Member State of destination.
This document must give:
— the address of the office concerned of the tax authorities in the
Member State of destination,
— the date and reference of payment or of the acceptance of the
guarantee of payment by this office.
4. Paragraph 1 shall not apply when products subject to excise duty
move under the conditions referred to in Article 5 (2).
5. Without prejudice to Article 3 (1), Member States may maintain
their rules on movement and storage of raw materials used in the
manufacture or preparation of products subject to excise duty.
6. This Article shall also apply to products subject to excise duty
moving under duty-suspension arrangements between two tax ware-
houses located in the same Member State via the territory of another
Member State.
Article 19
1. The tax authorities of the Member States shall be informed by
traders of deliveries dispatched or received by means of the document or
a reference to the document specified in Article 18. This document shall
be drawn up in quadruplicate:
— one copy to be kept by the consignor,— one copy for the consignee,!B
!M1
!B
!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 14
— one copy to be returned to the consignor for discharge,
— one copy for the competent authorities of the Member State of
destination.
The competent authorities of each Member State of dispatch may provide
for the use of an additional copy of the document for the competent
authorities of the Member State of departure.
The competent authorities of the Member State of dispatch and
destination may stipulate that the information contained in the copies
of the accompanying document intended for them is to be sent by
computerized means.
The Member States of destination may stipulate that the copy to be
returned to the consignor for discharge should be certified or endorsed
by its national authorities. Member States applying this provision must
inform the Commission which shall in turn inform the other Member
States thereof.
The procedure to be followed with respect to the copy for the competent
authorities of the Member States of destination shall be adopted in
accordance with the procedure provided for in Article 24.
2. When products subject to excise duty move under the duty-
suspension arrangements to an authorized warehousekeeper or to a
registered or non-registered trader, a copy of the accompanying
administrative document or a copy of the commercial document, duly
annotated, shall be returned by the consignee to the consignor for
discharge, at the latest within 15 days following the month of receipt by
the consignee.
Notwithstanding the above provisions, Member States of dispatch may
provide for a copy of the return copy to be sent immediately to the
consignor by fax so that the guarantee may be released quickly. This shall
not affect the obligation to return the original pursuant to the first
sentence.
Where products subject to excise duty move frequently and regularly
between two Member States under duty suspension arrangements, the
competent authorities of those Member States may, by mutual agree-
ment, authorize the procedure for discharging the accompanying
document to be simplified by means of summary or automated
certification.
The copy to be returned must contain the following details which are
required for discharge:
(a) the address of the office of the tax authority for the consignee;(b) the date and place of receipt of the goods;(c) a description of the goods received in order to check whether the
consignment tallies with the details contained in the document. If it
does, the note ‘consignment checked’ must be added;
(d) the reference or registration number issued, where appropriate, by
the competent authorities of the Member State of destination which
use such numbering and/or the endorsement of the competent
authorities of the Member State of destination if that Member State
stipulates that the copy to be returned must be certified or endorsed
by its authorities;
(e) the authorized signature of the consignee.!B
!M2
!B
!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 15
3. The duty-suspension arrangements as defined in Article 4 (c) shall
be discharged by the placing of the products subject to excise duty under
one of the arrangements referred to in Article 5 (2) and subject to the
conditions referred to therein, after the consignor has received the copy
to be returned of the accompanying administrative document or a copy of
the commercial document, duly annotated, in which it must be noted that
the products have been placed under such an arrangement.
4. Products subject to excise duty that are dispatched by an authorized
warehousekeeper established in a Member State for exportation via one
or more other Member States shall be permitted to move under the
duty-suspension arrangements as defined in Article 4 (c). Those
arrangements shall be discharged by an attestation drawn up by the
customs office of departure from the Community confirming that the
products have indeed left the Community. That office must send back to
the consignor the certified copy of the accompanying document intended
for him.
5. If there is no discharge, the consignor shall inform the tax authorities
of his Member State within a time limit to be fixed by those tax
authorities. The time limit may not, however, exceed three months from
the date of dispatch of the goods.
6. Member States shall cooperate to introduce spot checks which may
be conducted, as necessary, by computerized procedures.
Article 20
1. Where an irregularity or offence has been committed in the course of
a movement involving the chargeability of excise duty, the excise duty
shall be due in the Member State where the offence or irregularity was
committed from the natural or legal person who guaranteed payment of
the excise duties in accordance with Article 15 (3), without prejudice to
the bringing of criminal proceedings.
Where the excise duty is collected in a Member State other than that of
departure, the Member State collecting the duty shall inform the
competent authorities of the country of departure.
2. When, in the course of movement, an offence or irregularity has been
detected without it being possible to determine where it was committed,
it shall be deemed to have been committed in the Member State where it
was detected.
3. Without prejudice to the provision of Article 6 (2), when products
subject to excise duty do not arrive at their destination and it is not
possible to determine where the offence of irregularity was committed,
that offence or irregularity shall be deemed to have been committed in
the Member State of departure, which shall collect the excise duties at
the rate in force on the date when the products "C1were dispatched
unless within a period of four months from the date of dispatch of the
products evidence is produced to the satisfaction of the competent
authorities of the correctness of the transaction or of the place where the
offence or irregularity was actually committed. 3"M1Member
States shall take the necessary measures to deal with any offence or
irregularity and to impose effective penalties. 3
4. If, before the expiry of a period of three years from the date on whichthe accompanying document was drawn up, the Member State where the
offence or irregularity was actually committed is ascertained, that
Member States shall collect the excise duty at the rate in force on the
date when the goods were dispatched. In this case, as soon as evidence of
collection has been provided, the excise duty originally levied shall be
refunded.!B
!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 16
Article 21
1. Without prejudice to Article 6 (1), Member States may require that
products released for consumption in their territory shall carry tax
markings or national identification marks used for fiscal purposes.
2. Any Member State which requires the use of tax marking or national
identification marks as set out in paragraph 1 shall be required to make
them available to authorized warehousekeepers of the other Member
States. However, each Member State may require that fiscal marks be
made available to a tax representative authorized by the tax authority of
that Member State.
Without prejudice to any provisions they may lay down in order to ensure
that this Article is implemented properly and to prevent any fraud,
evasion or abuse, Member States shall ensure that these marks or
markings do not create obstacles to the free movement of products
subject to excise duty.
3. Tax markings or identification marks within the meaning of
paragraph 1 shall be valid in the Member State which issued them.
However, there may be mutual recognition of these markings between
Member States.
4. Mineral oils may be held, transported or used in Ireland, other than in
the running tanks of vehicles permitted to use rebated fuel, only where
they comply with that State’s control and marking requirements.
5. Intra-Community movement of products carrying a tax marking or
national identification mark of a Member State within the meaning of
paragraph 1 and intended for sale in that Member State, which are within
the territory of another Member State, shall take place under cover of an
accompanying document as provided for in Article 18 (1) and (3), or if
the case arises, in accordance with Article 5 (2).
TITLE IV
Reimbursement
Article 22
1. In appropriate cases, products subject to excise duty which have been
released for consumption may, at the request of a trader in the course of
his business, be eligible for reimbursement of excise duty by the tax
authorities of the Member State where they were released for
consumption when they are not intended for consumption in that
Member State.
However, Member States may refuse request for reimbursement where it
does not satisfy the correctness criteria they lay down.
2. In the application of paragraph 1, the following provisions shall
apply:
(a) before dispatch of the goods, the consignor must make a request for
reimbursement from the competent authorities of his Member State
and provide proof that the excise duty has been paid. However, the
competent authorities may not refuse reimbursement on the sole
grounds of non-presentation of the document prepared by the same
authorities certifying that the initial payment had been made;
(b) movement of the goods referred to in (a) shall take place "M1in
accordance with the provisions of Title III; 3
(c) the consignor shall submit to the competent authorities of his
Member State the returned copy of the document referred to in (b)
duly annotated by the consignee which must either be accompanied!B
!M2
!B1992L0012 — EN — 01.07.2000 — 002.001 — 17
by a document certifying that the excise duty has been secured in the
Member State of consumption or have the following details added:
— the address of the office concerned of the tax authorities in the
Member State of destination,
— the date of acceptance of the declaration by this office together
with the reference or registration number of that declaration;
(d) products subject to excise duty and released for consumption in a
Member State and thus bearing a tax marking or an identification
mark of that Member State may be eligible for reimbursement of the
excise duty due from the tax authorities of the Member States which
issued the tax markings or identification marks, provided that the tax
authorities of the Member State which issued them has established
that such markings or marks have been destroyed.
3. In the cases referred to in Article 7, the Member State of departure is
required to reimburse the excise duty paid only where the excise duty
was previously paid in the Member State of destination in accordance
with the procedure laid down in Article 7 (5).
However, Member States may refuse this request for reimbursement
where it does not satisfy the correctness criteria they lay down.
4. In the cases referred to in "C1Article 10 3the Member State of
departure must, at the vendor’ s request, reimburse the excise duty paid
where the vendor has followed the procedures laid down in Article 10
(3).
However, Member States may refuse this request for reimbursement
where it does not satisfy the correctness criteria they lay down.
Where the vendor is an authorized warehousekeeper, Member States may
stipulate that the reimbursement procedure be simplified.
5. The tax authorities of each Member State shall determine the
monitoring procedures and methods applying to reimbursement made in
their territory. Member States shall ensure that the reimbursement of
excise duty does not exceed the sum actually paid.
TITLE V
Exemptions
Article 23
1. Products subject to excise duty shall be exempted from payment of
excise duty where they are intended:
— for delivery in the context of diplomatic or consular relations,— for international organizations recognized as such by the public
authorities of the host Member State, and by members of such
organizations, within the limits and under the conditions laid down
by the international conventions establishing such organizations or
by headquarters agreements,
— for the armed forces of any State party to the North Atlantic Treaty
other than the Member State within which the excise duty is
chargeable as well as for the armed forces referred to in Article 1 of
Decision 90/640/EEC (
1), for the use of those forces, for the civilian
staff accompanying them or for supplying their messes or canteens,
— for consumption under an agreement concluded with non-member
countries or international organizations provided that such an
agreement is allowed or authorized with regard to exemption from
VAT.!B
(1) OJ No L 349, 13. 12. 1990, p. 19.1992L0012 — EN — 01.07.2000 — 002.001 — 18
These exemptions shall be subject to conditions and limitations laid
down by the host Member State until uniform tax rules are adopted.
Eligibility for exemption may be granted in accordance with a procedure
for reimbursing excise duties.
1a. The armed forces and organizations referred to in paragraph 1 shall
be authorized to receive products from other Member States under
excise-duty suspension arrangements under cover of the accompanying
document referred to in Article 18 provided that the document is
accompanied by an exemption certificate. The form and content of the
exemption certificate shall be determined in accordance with the
procedure laid down in Article 24.
2. The Council, acting unanimously on a proposal from the Commis-
sion, may authorize any Member State to conclude with a non-member
country or an international organization an agreement which may contain
exemptions from excise duty.
A State wishing to conclude such an agreement shall bring the matter to
the notice of the Commission and provide all the background
information necessary. The Commission shall inform the other Member
States within one month. The Council’s decision shall be deemed to have
been adopted if, within two months of other Member States being
informed, the matter has not been raised before the Council.
3. The provisions on excise duty laid down in the following Directives
shall cease to apply on 31 December 1992:
— Directive 74/651/EEC (1),
— Directive 83/183/EEC (2),
— Directive 68/297/EEC (3).
4. The provisions on excise duty laid down in Directive 69/169/EEC (4)
shall cease to apply on 31 December 1992 in respect of relations between
Member States.
5. Until the Council, acting unanimously on a proposal from the
Commission, has adopted Community provisions on stores for boats and
aircraft, Member States may maintain their national provisions on the
subject.
TITLE VI
Committee on excise duties
Article 24
1. The Commission shall be assisted by a Committee on Excise Duties,
hereinafter referred to as the ‘Committee’. The Committee shall be
composed of the representatives of the Member States and chaired by a
Commission representative. The Committee shall draw up its rules of
procedure.
2. The measures necessary for the application of Articles 5, 7, 15b, 18,
19 and 23 shall be adopted in accordance with the procedures laid down
in paragraphs 3 and 4.!B
(1) OJ No L 354, 30. 12. 1974, p. 6; Directive as last amended by Directive
88/663/EEC (OJ No L 382, 31. 12. 1988, p. 40).
(2) OJ No L 105, 23. 4. 1983, p. 64; Directive amended by Directive 89/604/EEC
(OJ No L 348, 29. 11. 1989, p. 28).
(3) OJ No L 175, 25. 7. 1968, p. 15; Directive as last amended by Directive
85/347/EEC (OJ No L 183, 16. 7. 1985, p. 22).
(4) OJ No L 135, 4. 6. 1969, p. 6. Directive as last amended by Directive
91/191/EEC (OJ No L 94, 16. 4. 1991, p. 24).!M2
!B
!M21992L0012 — EN — 01.07.2000 — 002.001 — 19
3. The Commission representative shall submit to the Commission a
draft of the measures to be adopted. The Committee shall deliver its
opinion on the draft within a time limit which the Chairman may lay
down according to the urgency of the matter. The Committee shall take
its decision by the majority laid down in Article 148 (2) of the Treaty.
The Chairman shall not vote.
4. (a) The Commission shall adopt the intended measures where they
are in accordance with the Committee’s opinion.
(b) Where the intended measures are not in accordance with the
opinion of the Committee, or in the absence of any opinion, the
Commission shall forthwith, submit to the Council a proposal
relating to the measures to be taken. The Council shall act on a
qualified majority.
If, on the expiry of three months from the date on which the matter was
referred to it, the Council has not adopted any measures, the Commission
shall adopt the proposed measures, save where the Council has decided
against the said measures on a simple majority.
5. In addition to the measures referred to in paragraph 2, the
Committee shall examine the matters referred to it by its chairman,
either on his own initiative or at the request of the representative of a
Member State, concerning the application of Community provisions on
excise duties.
Article 25
The Member States and the Commission shall examine and assess the
application of Community provisions on excise duties.
TITLE VII
Final provisions
Article 26
1. Without prejudice to Article 8, until 31 December 2003, Denmark
and Finland shall be authorized to apply the specific arrangements laid
down in the second and third subparagraphs to certain alcoholic drinks
and tobacco products brought into their territory by private individuals
for their own use.
From 1 January 1997, Denmark and Finland shall be authorized to
continue to apply the same restrictions on the quantity of goods which
may be brought into their territories without further excise duty payment
as they applied on 31 December 1996. Those restrictions shall be
progressively removed by these Member States.
Where such goods are imported by persons resident within their
territories, Denmark and Finland shall be authorized to restrict the grant
of admission without payment of duty to persons who have been absent
from their territory for a period of more than 24 hours.
2. Before 30 June 2000, the Commission shall report to the European
Parliament and the Council on the operation of paragraph 1.
3. Without prejudice to Article 8, Sweden shall be authorised to apply
the restrictions set out in the Annex on the quantity of alcoholic drinks
and tobacco products.
The authorisation shall concern the quantity of alcoholic drinks and
tobacco products which may be brought into Swedish territory by private
individuals for their own use without further payment of excise duty.
It shall apply until 31 December 2003.!B
!M2
!B
!M3
!M41992L0012 — EN — 01.07.2000 — 002.001 — 20
!M3
4. Denmark, Finland and Sweden may collect excise duties and carry
out the necessary checks with respect to the products covered by this
Article.
Article 26a
Products subject to excise duty that are under a suspension arrangement
other than as specified in Articles 5 (2) and 18 (1) before 1 January 1993
and which has not been discharged, shall be deemed, after that date, to be
under suspension of excise duty.
When the situation described in the first subparagraph involves the
internal Community transit suspension arrangements, the provisions in
force at the time when the products were placed under these
arrangements shall continue to apply during the period when these
products are under these arrangements, which shall be determined in
accordance with the said provisions.
When the said situation involves national suspension arrangements,
Member States shall determine the conditions and the formalities under
which the suspension arrangements are discharged after 1 January 1993.
Article 27
Before 1 January 1997 the Council, acting unanimously on the basis of a
report from the Commission, shall re-examine the provisions of Articles
7, 8, 9 and 10 and, on the basis of a proposal from the Commission after
consulting the European Parliament, adopt any necessary amendments.
Article 28
The following provisions shall apply for the period ending on 30 June
1999:
1. Member States may exempt products supplied by tax-free shops
which are carried away in the personal luggage of travellers taking an
intra-Community flight or sea-crossing to another Member State.
For the purposes of this provision:(a) ‘ tax-free shop ’ shall mean any establishment situated within an
airport or port which fulfils the conditions laid down by the
competent public authorities, pursuant in particular to paragraph
3 of this Article;
(b) ‘ traveller to another Member State ’ shall mean any passenger
holding a transport document, for air or sea travel, stating that
the immediate destination is an airport or port situated in another
Member State;
(c) ‘ intra-Community flight or sea-crossing ’ shall mean any trans-
port, by air or sea, commencing within a Member State, where
the actual place of arrival is situated within another Member
State.
Products supplied on board an aircraft or ship during the intra-
Community passenger service shall be treated in the same way as
products supplied by tax-free shops.
This exemption shall also apply to products supplied by tax-free
shops situated within one of the two access terminals to the Channel
Tunnel to passengers holding transport documents which are valid
for the journey between those two terminals.
2. The exemption provided for in paragraph 1 shall apply only to
products in quantities which do not exceed the limits, by person and
by journey, laid down by Community provisions in force in the
context of the movement of travellers between third countries and the
Community.!M1
!B1992L0012 — EN — 01.07.2000 — 002.001 — 21
3. Member States shall take the measures necessary to ensure that the
exemption provided for in this Article are applied correctly and
straightforwardly, and to prevent any possible evasion, avoidance or
abuse.
Article 29
1. Member States may exempt small wine producers from the
requirements of Titles II and III and from the other requirements
relating to movement and monitoring. Where these small producers
themselves carry out intra-Community transactions, they shall inform
their relevant authorities and comply with the requirements laid down
by Commission Regulation (EEC) No 986/89 (1) of 10 April 1989
particularly as regards the register of outgoing products and the
accompanying document.
‘Small wine producers’ should be understood to mean persons producing
on average less than 1 000 hl of wine per year.
2. The tax authorities of the Member State of destination shall be
informed by the consignee of wine deliveries received by means of the
document referred to in paragraph 1 or by making a reference to it.
3. Member States shall take the measures necessary on a bilateral basis
to introduce spot checks, which may be conducted, as necessary, by
computerized procedures.
Article 30
Directive 77/799/EEC is amended as follows:
1. The title shall be replaced by the following:‘Council Directive of 19
December 1977 concerning mutual assistance by the competent
authorities of the Member States in the field of direct and indirect
taxation’.
2. In Article 1:
(a) Paragraph 1 shall be replaced by the following:
‘1. In accordance with this Directive the competent authorities
of the Member State shall exchange any information that may
enable them to effect a correct assessment of taxes on income
and capital and any information relating to the assessment of the
following indirect taxes:
— value added tax,— excise duty on mineral oils,
— excise duty on alcohol and alcoholic beverages,
— excise duty on manufactured tobacco.’
(b) Paragraph 5 shall be replaced by the following in respect of
Denmark, Greece, the United Kingdom and Portugal:
‘ in Denmark:
— Skatteministeren or an authorized representative;
in Greece:
Υπ/omikronυργ/omikronacuteς /Omikronικ/omikronν/omikronµικών or an authorized representative;
in the United Kingdom:
— The Commissioners of Customs and Excise or an authorized
representative for information required concerning value
added tax and excise duty,
— The Commissioners of Inland Revenue or an authorized
representative for all other information;!B
(1) OJ No L 106, 18. 4. 1989, p. 1; Regulation as last modified by Regulation
(EEC) No 592/91 (OJ No L 66, 13. 3. 1991, p. 13).1992L0012 — EN — 01.07.2000 — 002.001 — 22
in Portugal:
— O Ministro das Finanças or an authorized representative.’
Article 30a
Directive 76/308/EEC is amended as follows:
1. The title shall be replaced by the following:‘Council Directive of 15
March 1976 on mutual assistance for the recovery of claims resulting
from operations forming part of the system of financing the
European Agricultural Guidance and Guarantee Fund, and of
agricultural levies and customs duties, and in respect of value added
tax and certain excise duties.’
2. in Article 2
(a) letter ‘(e)’ shall be replaced by ‘(f)’,(b) the following point shall be inserted after point ‘(d)’:
‘(e) the following excise duties:
— excise duty on manufactured tobacco,— excise duty on alcohol and alcoholic beverages,— excise duty on mineral oils.’
Article 31
1. Member States shall bring into force the laws, regulations and
administrative provisions necessary to comply with this Directive on 1
January 1993.
However, with regard to Article 9 (3) the Kingdom of Denmark is
authorized to introduce the laws, regulations and administrative
provisions required for complying with this provision by 1 January 1993
at the latest.
When Member States adopt these measures, they shall contain a
reference to this Directive or be accompanied by such reference on the
occasion of their official publication. The methods of making such a
reference shall be laid down by the Member State.
2. The Member States shall inform the Commission of the main
provisions of national law which they adopt to comply with this
Directive.
Article 32
This Directive is addressed to the Member States.!B
!M1
!B1992L0012 — EN — 01.07.2000 — 002.001 — 23
!M4
ANNEX
Article 26(3)
Quantity of alcoholic drinks and tabacco products which may be brought into Swedish territory by private
individuals for their own use without further payment of excise duty
Alcoholic drinks
From 1 July 2000 From 1 January 2001 From 1 January 2002 From 1 January 2003
Spirits 1 l 1 l 2 l 5 l
Intermediate products 3 l 3 l 3 l 3 lWines (including sparkling wine) 20 l 26 l 26 l 52 lBeer 24 l 32 l 32 l 64 l
Tobacco products
From 1 July 2000
Cigarettes or 400
cigarillos or 200
cigars or 100
smoking tobacco 550 g1992L0012 — EN — 01.07.2000 — 002.001 — 24