1992L0081 — EN — 20.01.1995 — 002.001 — 1
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►B COUNCIL DIRECTIVE 92/81/EEC
of 19 October 1992
on the harmonization of the structures of excise duties on mineral oils
(OJ L 316, 31.10.1992, p. 12)
Amended by:
Official Journal
No page date
►M1Council Directive 92/108/EEC of 14 December 1992 L 390 124 31.12.1992
►M2Council Directive 94/74/EC of 22 December 1994 L 365 46 31.12.1994
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COUNCIL DIRECTIVE 92/81/EEC
of 19 October 1992
on the harmonization of the structures of excise duties on mineral
oils
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishinghe European EconomicCommunity, and in particular Article 99 thereof,
Havingreg ard to the proposal from the Commission(
1),
Havingreg ard to the opinion of the European Parliament(2),
Havingreg ard to the opinion of the Economic and Social Committee(3),
Whereas Directive 92/12/EEC (4) lays down provisions on the general
arrangements for products subject to excise duty;
Whereas Directive 92/82/EEC (5) lays down provision in respect of the
minimum rates of excise duty applicable to certain mineral oils;
Whereas it is important to the proper functioningof the internal market
to determine common definitions for all mineral oil products whichshall be subject to the general excise monitoring system;
Whereas it is useful to base such definitions on those in the combined
nomenclature in force at the date of the adoption of this Directive;
Whereas it is necessary to lay down certain obligatory exemptions at
Community level;
Whereas, however, it is appropriate to permit Member States to apply
on an optional basis certain other exemptions or reduced rates withintheir own territory where this does not give rise to distortions ofcompetition;
Whereas it is necessary to provide for a procedure to authorize the
introduction of further exemptions or rate reductions;
Whereas it is necessary to provide for a review procedure for all the
exemptions or reduced rates provided for in this Directive in order tomonitor their continued compatibility with the proper functioningof theinternal market,
HAS ADOPTED THIS DIRECTIVE:
I.Scope
Article 1
1. Member States shall impose a harmonized excise duty on mineral
oils in accordance with this Directive.
2. Member States shall fix their rates in accordance with Directives
92/82/EEC on the approximation of the rates of excise duty on mineraloils.
Article 2
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1. For the purposes of this Directive, ‘mineral oil' shall cover:
(1) OJ No C 322, 21. 12. 1990, p. 18.
(2) OJ No C 183, 15. 7. 1991, p. 289.
(3) OJ No C 69, 18. 3. 1991, p. 25.
(4) OJ No L 76, 23. 3. 1992, p. 1.
(5) See page 19 of this Official Journal
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(a) products fallingwithin CN code 2706;
(b) products fallingwithin CN codes 2707 10, 2707 20, 2707 30,
2707 50, 2707 91 00, 2707 99 11 and 2707 99 19;
(c) products fallingwithin CN code 2709;d) products fallingwithin CN code 2710;(e) products fallingwithin CN codes 2711, includingchemically pure
methane and propane but excludingnatural g as;
(f) products fallingwithin CN codes 2712 10, 2712 20 00, 2712 90 31,
2712 90 33, 2712 90 39 and 2712 90 90;
(g) products falling within CN code 2715;(h) products fallingwithin CN code 2901;(i) products fallingwithin CN codes 2902 11 00, 2902 19 90, 2902 20,
2902 30, 2902 41 00, 2902 42 00, 2902 43 00 and 2902 44;
(j) products fallingwithin CN codes 3403 11 00 and 3403 19;(k) products fallingwithin CN code 3811;(l) products fallingwithin CN code 3817.
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2. Mineral oils other than those for which a level of duty is specifiedin the rates Directive 92/82/EEC shall be subject to excise duty ifintended for use, offered for sale or used as heatingfuel or motor fuel.The rate of duty to be charged shall be fixed, according to use, at therate for the equivalent heatingfuel or motor fuel.
3. In addition to the taxable products listed in paragraph 1, any
product intended for use, offered for sale or used as motor fuel, or as anadditive or extender in motor fuels, shall be taxed as motor fuel. Anyother hydrocarbon, except for coal, lignite, peat or other similar solidhydrocarbons or natural gas, intended for use, offered for sale or usedfor heatingpurposes shall be taxed at the rate for the equivalent mineraloil.
However, coal, lignite, peat or any other similar solid hydrocarbons or
natural gas may be subject to taxation in accordance with Article 3 (3)of Directive 92/12/EEC.
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4. References in this Directive to codes of the combined nomencla-ture shall be to those of the version of the combined nomenclature inforce on 1 October 1994.
Article 2a
1. Only the followingmineral oils shall be subject to the control and
movement provisions of Directive 92/2/EEC:
(a) products fallingwithin CN codes 2707 10, 2707 20, 2707 30 and
2707 50;
(b) products fallingwithin CN codes 2710 00 11 to 2710 00 78.
However, for products fallingwithin CN codes 2710 00 21,2710 00 25 and 2710 00 59, the control and movement provisionsshall only apply to bulk commercial movements;
(c) products fallingwithin CN codes 2711 (except 2711 11 00 and
2711 21 00);
d) products fallingwithin CN code 2901 10;
e) products fallingwithin CN codes 2902 20, 2902 30, 2902 41 00,
2902 42 00, 2902 43 00 and 2902 44.
2. If a Member State finds that mineral oils other than those referred
to in paragraph 1 are intended for use, offered for sale or used asheatingfuel or motor fuel or or are otherwise g ivingrise to evasion,avoidance or abuse, it shall advise the Commission forthwith. TheCommission shall transmit the communication to the other MemberStates within one month of receipt. A decision as to whether theproducts in question should be made subject to the control and move-
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ment provisions of Directive 92/12/EEC shall then be taken in accord-
ance with the procedure laid down in Article 24 of Directive 92/12/EEC.
3. Member States may, under bilateral arrangements, dispense with
some or all of the control measures set out in Directive 92/12/EEC inrespect of some or all of the above products, in so far as they are notcovered by Article 2 of Directive 92/82/EEC. Such arrangements shallnot affect Member States which are not party to them. All such bilateralarrangements shall be notified to the Commission, which shall informthe other Member States.
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II.Establishment of the excise duty
Article 3
1. In each Member State, mineral oils shall be subject to a specific
excise duty calculated per 1 000 litres of product at a temperature of 15°C. However, for products listed in Article 2 (1) used as heavy fuel oils,
and for LPG and methane, the specific duty shall be calculated per1 000 kilogram.
2. Member States may calculate the specific excise duty for heavy
fuel oils, LPG and methane in a manner other than that provided for inparagraph 1. In that event they shall be obliged to calculate in propor-tion to the quantities.
Article 4
1. In addition to the general provisions defining the chargeable event
and the provisions for payment of the excise duty set out in Directive92/12/EEC, excise duty on mienral oils shall also become due on theoccurrence of one of the chargeable events mentioned in Article 2 (3) ofthis Directive.
2. Member States may also provide that excise duty on mineral oils
shall become due when it is established that a final use condition laiddown in national rules for the purpose of a reduced rate of duty orexemption is not or is no longer fulfilled.
3. The consumption of mineral oils within the curtilage of an estab-
lishment producingmineral oils shall not be considered a charg eableevent g ivingrise to excise duty as longas the consumption is for thepurose of such production.
However, where such consumption is for purposes not related to that
production and in particular for the propulsion of vehicles, this shall beconsidered a chargeable event giving rise to excise duty.
Article 5
1. Without prejudice to Article 6, an estabishment in which the
products listed in Article 2 (1) are manufactured or subjected to aspecific process within the meaningof Additional Note 4 to Chapter 27of the combined nomenclature shall be considered an establishment forthe production of mineral oils.
2. Without prejudice to the rules on movement laid down in
Directive 92/12/EEC Member States need not consider ‘establishmentsfor the production of mieral oils'those establishments in which the onlyproducts manufactured are mineral oils for which a level of duty is notspecified by Directive 92/82/EEC.
Article 6
Member States need not treat as ‘production of mineral oils':
(a) operations duringwhich small quantities of mineral oils are
obtained incidentally;
(b) operations by which the user of a mineral oil makes its re-use
possible in his own undertakingprovided that the excise dutyalready paid on such oil is not less than the excise duty which
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would be due if the re-used oil were again to be liable to excise
duty;
(c) the operation consistingof mixing , outside a production establish-
ment or a bonded warehouse, mineral oils with other mineral oils orother materials, provided:
(i) that excise duty on the components has been paid previously;
and
(ii) that the amount paid is not less than the amount of the excise
duty which would be chargeable on the mixture.
The first condition shall not apply where the mixture is exempted fo
a specific use.
Article 7
On a change in one or more rates of excise duty, stocks of mineral oil
put into consumption may be subject to an increase in or a reduction ofthe excise duty.
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Article 7a
Member States may refund excise duty already paid on contaminated or
accidentally mixed mineral oils sent back to a tax warehouse for recy-cling.
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Article 8
1. In addition to the general provisions set out in Directive 92/
12/EEC on exempt uses of excisable products, and without prejudice toother Community provisions, Member States shall exempt the followingfrom the harmonized excise duty under conditions which they shall laydown for the purpose of ensuringthe correct and straig htforwardapplication of such exemptions and of preventingany evasion, avoid-ance or abuse:
(a) mineral oils used for purposes other than as motor fuels or as
heatingfuels;
(b) mineral oils supplied for use as fuels for the purpose of air naviga-
tions other than private pleasure flying.
For the purposes of this Directive, ‘private pleasure flying' shall
mean the use o aircraft by its owner or the natural or legal personwho enjoys its use either through hire or through any other means,for other than commercial purposes and in particular other than forthe carriage of passengers or goods or for the supply of services forconsideration or for the purposes of public authorities.
Member States may limit the scope of this exemption to supplies of
jet fuel (CN code 2710 00 51);
(c) mineral oils supplied for use as fuel for the purposes of navigation
within Community waters (includingfishing ), other than in privatepleasure craft.
For the purposes of this Directive, ‘private pleasure craft' shall
mean any craft used by its owner or the natural or legal person whoenjoys its use either through hire or through any other means, forother than commercial purposes and in particular other than for thecarriage of passengers or goods or for the supply of services forconsideration or for the purposes of public authorities;
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(d) mineral oils injected into blast furnaces for the purposes of chem-
ical reduction as an addition to the coke used as the principal fuel.
2. Without prejudice to other Community provisions, Member States
may apply total or partial exemptions or reductions in the rate of duty tomineral oils or to other products intended for the same uses which areused under fiscal control:
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(a) in the process of producingelectricity and in combined power and
heat plants;
(b) for navigation on inland waterways other than for private pleasure
craft;
(c) in the field of passenger transport, and the carriage of goods, by
rail;
(d) in the field of pilot projects for the technological development of
more environmentally-friendly products and in particular in relationto fuels from renewable resources;
(e) in the field of the manufacture, development, testingand mainte-
nance of aircraft and ships;
(f) exclusively in agricultural and in horticultural works, and in forestry
and inland fisheries;
(g) in respect of dredging operations in navigable waterways and in
ports.
3. Member States may also, in the case of all or some of thefollowingindustrial and commercial uses, apply a reduced rate oftaxation on gas oil and/or LPG and/or methane and/or kerosene usedunder fiscal control, provided that the rate charged is not less than theminimum rate set in Directive 92/82/EEC on the approximation of therates of excise duty on mineral oils:
(a) for stationary motors;
(b) in respect of plant and machinery used in construction, civil engin-
eeringand public works;
(c) for vehicles intended for use off the public roadway or which have
not been granted authorization for use mainly on the publichighway.
4. The Council, actingunanimously on a proposal from the Commis-sion, may authorize any Member State to introduce further exemptionsor recutions for specific policy considerations.A Member State wishingto introduce such a measure shall according lyinform the Commission and shall also provide the Commission with allrelevant or necessary information. The Commission shall inform theother Member States of the proposed measure within one month.The Council shall be deemed to have authorized the exemption orrecution proposed if, within two months of the other Member States’beinginformed as laid down in the second subparag raph, neither theCommission nor any Member State has requested that the matter beconsidered by the Council.5. If the Commission considers that the exemptions or reductionsprovided for in paragraph 4 are no longer sustainable, particularly interms of fair competition or distortion of the operation of the internalmarket, or Community policy in the area of protection of the environ-ment, it shall submit appropriate proposals to the Council. The Councilshall take a unanimous decision on these proposals.6. In any event, and at the latest before 31 December 1996, theCouncil shall review the situation with regard to the exemptions orreductions set out in paragraph 4 on the basis of a report by theCommission and shall unanimously determine on a proposal from theCommission, after consultation of the European Parliament, whetherany or all of them shall be ablished, modified or extended.7. No later than 31 December 1997 the Council shall review theexemptions provided for in paragraphs 1 (b) and 2 (b), on the basis of areport by the Commission and takingaccount of the external costsentailed in such means of transport and the implications for the environ-ment and shall decide unanimously, on a proposal from the Commis-sion, whether to abolish or modify those exemptions.
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8. Member States shall be free to give effect to exemptions or
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reductions in the rate of excise mentioned in this Article by refundingthe excise duty paid.
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Article 8a
1. Mineral oils released for consumption in a Member State,
contained in the standard tanks of commercial motor vehicles andintended to be used as fuel by those same vehicles as well as in specialcontainers and intended to be used for the operation, duringthe courseof transport, of the systems equippingthose same containers shall not besubject to excise duty in any other Member State.
2. For the purposes of this Article:
‘standard tanks' shall mean:— the tanks permanently fixed by the manufacturer to all motor
vehicles of the same type as the vehicle in question and whosepermanent fittingenables fuel to be used directly, both for thepurpose of propulsion and, where appropriate, for the operation,duringtransport, of refrig eration systems and other systems.
Gas tanks fitted to motor vehicles designed for the direct use of gas
as a fuel and tanks fitted to the other systems with which the vehiclemay be equipped shall also be considered to be standard tanks,
— tanks permanently fixed by the manufacturer to all containers of the
same type as the container in question and whose permanent fittingenables fuel to be used directly for the operation, duringtransport,of the refrigeration systems and other systems with which specialcontainers are equipped.
‘Special container' shall mean any container fitted with specially
designed apparatus for refrigeration systems, oxygenation systems,thermal insulation systems or other systems.
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III.Controls
Article 9
By 31 December 1992 the Council, actingunanimously on the basis of
a proposal from the Commission, shall adopt Community rules for thecolouringor the markingof those mineral oils which are exempt fromduty or which are subject to a reduced rate as fuel or as motor fuel.
IV.Final provisions
Article 10
1. Member States shall bringinto force the laws, reg ulations and
administrative provisions necessary to comply with this Directive notlater than 31 December 1992. They shall forthwith inform the Commis-sion thereof.
When Member States adopt these measures, they shall contain a refer-
ence to this Directive or shall be accompanied by such reference on theoccasion of their official publication. The methods of makingsuchreference shall be laid down by the Member States.
2. Member States shall communicate to the Commission the texts of
the main provisions of natinal law which they adopt in the fieldgoverned by this Directive.
Article 11
This Directive is addressed to the Member States.