TEXT PROPOSED BY THE COMMISSION AMENDMENTS

Amendment 1 Proposal for a directive Recital 2a (new)

(2a) To enhance the functioning of the internal market, further efforts should be made to achieve a gradual harmonisation of excise duty within the European Union, while taking into account matters such as public health, the protection of the environment and budgetary considerations.

Amendment 2 Proposal for a directive Recital 4

(4) Excise goods may be subject to other indirect taxes for specific purposes. In that case, however, and in order not to jeopardise the useful effect of Community rules relating to indirect taxes, Member States should comply with certain essential elements of those rules. (4) Excise goods may be subject to other indirect taxes for specific purposes. In that case, however, and in order not to jeopardise the useful effect of Community rules relating to indirect taxes, Member States should comply with certain essential elements of those rules, namely those relating to the tax base and calculation, and tax chargeability and monitoring .

Amendment 3 Proposal for a directive Recital 4a (new)

(4a) When implementing this Directive, Member States should take into account the need to ensure a high level of human health protection.

Amendment 4 Proposal for a directive Recital 9

(9) Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which have been destroyed or irretrievably lost, irrespective of the circumstances of the destruction or loss. (9) Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which have been indisputably destroyed or irretrievably lost, irrespective of the circumstances of the destruction or loss.

Amendment 57 Proposal for a directive Recital 14

(14) The situations in which tax-free sales to travellers leaving the territory of the Community are allowed should be clearly determined . (14) Tax-free sales to travellers leaving the territory of the Community by land should continue to be allowed insofar as the tax-free shops located on its borders can guarantee to Member States that they fulfil all the necessary conditions to prevent any possible evasion, avoidance or abuse .

Amendment 58 Proposal for a dirctive Recital 14a (new)

(14a) Travellers taking a flight or sea-crossing to a third territory or to a third country, holding a transport document stating that the final destination is an airport or port situated in a third territory or in a third country, should be able to benefit from the exemption from payment of excise duty on excise goods supplied by tax-free shops.

Amendment 59 Proposal for a directive Recital 19a (new)

(19a) The rules applicable to the movement of excise goods under suspension of duty should, under certain conditions, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided.

Amendment 5 Proposal for a directive Recital 21a (new)

(21a) In order to ensure the efficient operation of the computerised system, Member States should adopt, within their national applications, a uniform data set and structure in order to provide a reliable interface for economic operators.

Amendment 6 Proposal for a directive Recital 24

(24) It is necessary to determine the procedures to be used in a case in which the computerised system is not available. (24) It is necessary to determine the procedures to be used in a case in which the computerised system is not available through no fault of the operators involved in the movement of excise goods or for reasons outside their control .

Amendment 7 Proposal for a directive Recital 28a (new)

(28a) In the case of products that are subject to excise duty because they are acquired by private individuals for their own use and transported by them, the quantity of the excise goods should be specified.

Amendment 8 Proposal for a directive Recital 36

(36) In order to allow a period of adjustment to the electronic control system for the movement of goods under suspension of excise duty, Member States should be able to benefit from a transitional period during which such movement may continue to be carried out subject to the formalities laid down by Directive 92/12/EEC. (36) In order to allow a period of adjustment to the electronic control system for the movement of goods under suspension of excise duty, Member States should be able to benefit from a transitional period during which such movement may continue to be carried out subject to the formalities laid down by Directive 92/12/EEC. The length of the transitional period should be set with due regard to the feasibility of in fact introducing the computerised system in the individual Member States .

Amendment 9 Proposal for a directive Article 4 — point 4a (new)

(4a) ‘importation of excise goods’ means the entry of excise goods onto the territory of the Community — unless those excise goods have, upon their entry into the Community, been placed under a customs suspensive procedure or arrangement — or the release of excise goods from any such customs suspension procedure or arrangement;

Amendment 10 Proposal for a directive Article 4 — point 4b (new)

(4b) ‘registered consignee’ means a natural or legal person authorised by the competent authorities of the Member State of destination, under conditions fixed by those authorities, to receive excise goods moving under a duty suspension arrangement and that have been dispatched from another Member State;

Amendment 11 Proposal for a directive Article 4 — point 4c (new)

(4c) ‘registered consignor’ means a natural or legal person authorised by the competent authorities of the Member State of importation, under conditions fixed by those authorities, to dispatch excise goods that are subject to a duty suspension arrangement on their release for free circulation, in accordance with Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) ( 1 )

Amendment 12 Proposal for a directive Article 4 — point 4d (new)

(4d) ‘authorised warehouse keeper’ means a natural or legal person permitted by the competent authorities of a Member State to produce, process, hold, receive or dispatch excise goods in the course of its business where the requirement to pay excise duty is suspended under a duty suspension arrangement;

Amendment 13 Proposal for a directive Article 4 — point 4e (new)

(4e) ‘tax warehouse’ means a place where excise goods that are subject to a duty suspension arrangement are produced, processed, held, received or dispatched by an authorised warehouse keeper in the course of his or her business, subject to certain conditions laid down by the competent authorities of the Member State in which the tax warehouse is located;

Amendment 14 Proposal for a directive Article 4 — point 4f (new)

(4f) ‘place of importation’ means the place where goods are located when they are released for free circulation, in accordance with Regulation (EC) No 450/2008.

Amendment 15 Proposal for a directive Article 7 — paragraph 2 — subparagraph 1 — point c

(c) the importation of excise goods. (c) the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement .

Amendment 16 Proposal for a directive Article 7 — paragraph 4

4. The total destruction or irretrievable loss of excise goods, including losses inherent in the nature of those goods, shall not be considered released for consumption . 4. The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where that total destruction or irretrievable loss occurred .

The loss or destruction of the excise goods in question shall be proven to the satisfaction of the competent authorities. Where, in the case of a movement under a duty suspension arrangement, it is not possible to determine where the total destruction or the irretrievable loss occurred, it shall be deemed to have occurred in the Member State where it has been detected.

For the purposes of the first subparagraph, goods shall be irretrievably lost when they are rendered unusable by any person. Member States may subject the deliberate destruction of goods under a duty suspension arrangement to prior approval by the competent authorities.

Amendment 17 Proposal for a directive Article 9 — paragraph 1

1. Where an irregularity has occurred, during a movement under suspension of excise duty, giving rise to the release for consumption of excise goods and it is not possible to determine where the release for consumption took place, it shall be deemed to have taken place in the Member State of dispatch. 1. Where an irregularity has occurred, during a movement under suspension of excise duty, giving rise to a release for consumption of excise goods in accordance with Article 7(2)(a) , and it is not possible to determine where the release for consumption took place, it shall be deemed to have taken place in the Member State of dispatch and at the time when the irregularity has been detected .

Where the excise goods under a duty suspension arrangement fail to arrive at their destination and the related irregularity, giving rise to a release for consumption in accordance with Article 7(2)(a), has not been detected, the release for consumption shall be deemed to have taken place in the Member State where and at the time when the excise goods are detected.

However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, that Member State shall inform the competent authorities of the Member State of dispatch. However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, the release for consumption shall be deemed to have taken place in that Member State, which shall inform the competent authorities of the Member State of detection or dispatch.

Where the excise duty has been levied by the Member State of dispatch, it shall be reimbursed or remitted as soon as evidence of its collection by the other Member State has been provided. Where the excise duty has been levied by the Member State of detection or dispatch, it shall be reimbursed or remitted as soon as evidence of the release for consumption in the other Member State has been provided.

Amendment 18 Proposal for a directive Article 9 — paragraph 1a (new)

1a. Where it is possible, through the use of appropriate evidence, to determine beyond reasonable doubt where an irregularity has taken place during a movement under a duty suspension arrangement giving rise to the release for consumption of excise goods, excise duty shall be liable in the Member State in which the irregularity took place.

Amendment 19 Proposal for a directive Article 9 — paragraph 2a (new)

2a. Where an irregularity can be proven to have taken place in one Member State, resulting in the release for consumption of excise goods in relation to which the excise tax stamps of the Member State of destination are attached, excise duty shall be liable in the Member State in which the irregularity took place only when the excise duty is reimbursed to the economic operator by the Member State of destination.

Amendment 20 Proposal for a directive Article 9 — paragraph 2b (new)

2b. In cases of irregularity where the Member State of destination does not levy excise duty through the use of excise stamps, the excise duty shall be immediately liable in the Member State in which the irregularity took place.

Amendment 21 Proposal for a directive Article 9 — paragraph 3

3. For the purposes of paragraph 1, an irregularity shall mean a situation in which the movement has not ended in accordance with Article 19(2). 3. For the purposes of paragraph 1, an irregularity shall mean a situation, other than that referred to in Article 7(4) , in which a movement, or a part of a movement , has not ended in accordance with Article 19(2).

Amendment 22 Proposal for a directive Article 11 — paragraph 1 — point ea (new)

(ea) delivery to an approved research and development acility, laboratory, government department or other approved party for the purpose of quality testing, pre-market introductory examination and verification for possible counterfeiting, provided that the goods involved are not deemed to be in commercial quantities, where:

(i) Member States may determine what quantities are to constitute commercial quantities; and

(ii) Member States may establish simplified procedures to facilitate the movement of goods under this point.

Amendment 23 Proposal for a directive Article 11 — paragraph 2

2. Exemptions shall be subject to conditions and limitations laid down by the host Member State. Member States may grant the exemption by means of a refund of excise duty. 2. Exemptions shall be subject to conditions and limitations laid down by the host Member State. Member States may grant the exemption by means of a refund of excise duty. The refund conditions established by the Member State shall not result in unduly burdensome exemption procedures .

Amendment 54 Proposal for a directive Article 11 — paragraph 2a (new)

2a. Excise duty, including that on petroleum oils, may be reimbursed or remitted in accordance with the procedure laid down by each Member State. A Member State shall apply the same procedure to national goods as to those from other Member States.

Amendment 63/rev Proposal for a directive Article 13 — paragraph 1

1. Member States may exempt from payment of excise duty excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers taking a flight or sea-crossing to a third territory or to a third country. 1. Member States may exempt from payment of excise duty excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers taking a flight, sea-crossing or land-crossing to a third territory or to a third country.

Amendment 65/rev Proposal for a directive Article 13 — paragraph 4

4. For the purposes of this Article the following definitions shall apply: 4. For the purposes of this Article the following definitions shall apply:

(a) ‘third territory’ means the territories referred to in Article 5(2) and (3); (a) ‘third territory’ means the territories referred to in Article 5(2) and (3);

(b) ‘tax-free shop’ means 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; (b) ‘tax-free shop’ means any establishment situated within an airport or port or on the border with a third country or with a third territory which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3;

(c) ‘traveller to a third territory or to a third country’ means any passenger holding a transport document, for air or sea travel, stating that the immediate destination is an airport or port situated in a third territory or a third country. (c) ‘traveller to a third territory or to a third country’ means any passenger holding a transport document, for air or sea travel, stating that the final destination is an airport or port situated in a third territory or in a third country, and any passenger leaving the Community by land .

Amendment 25 Proposal for a directive Article 14 — paragraph 2

2. Production, processing and holding of excise goods shall be considered to take place under suspension of excise duty only if those activities occur in premises authorised pursuant to paragraph 3 . 2. Production, processing and holding of excise goods, where the excise duty has not been paid, shall take place in a tax warehouse .

Amendment 26 Proposal for a directive Article 14 — paragraph 3

3. The competent authorities of the Member States shall authorise as ‘tax warehouses’ premises that are to be used for the production, processing and holding of excise goods, as well as for their receipt or dispatch, under duty suspension arrangements. deleted

Amendment 27 Proposal for a directive Article 15 — paragraph 1 — subparagraphs 2 and 3

The authorisation may not be refused on the sole ground that the natural or legal person is established in another Member State and intends itself to operate the tax warehouse through a representative or branch in the Member State of authorisation . The authorisation shall be subject to conditions that the authorities may lay down for the purposes of preventing any possible evasion or abuse. The authorisation may not, however , be refused on the sole ground that the natural or legal person is established in another Member State.

The authorisation shall cover the activities referred to in Article 14(3).

Amendment 28 Proposal for a directive Article 16 — paragraph 1 — introductory part

1. Excise goods may be moved under suspension of excise duty within the territory of the Community: 1. Excise goods may be moved under suspension of excise duty between two points within the territory of the Community, including through a third country or through a region in a third country :

Amendment 29 Proposal for a directive Article 16 — paragraph 1 — point a — point ii

(ii) a natural or legal person authorised by the competent authorities of the Member State of destination, under the conditions fixed by those authorities, to receive excise goods moving under suspension of excise duty dispatched from another Member State, hereinafter the ‘registered consignee’; (ii) the premises of a registered consignee;

Amendment 30 Proposal for a directive Article 16 — paragraph 1 — point b

(b) from the place of importation to any of the destinations referred to in point (a), where those goods are dispatched by a natural or legal person authorised for that purpose by the competent authorities of the Member State of importation, under the conditions fixed by those authorities, hereinafter the ‘registered consignor’. (b) from the place of importation to any of the destinations or consignees referred to in point (a), where those goods are dispatched by a registered consignor.

Amendment 31 Proposal for a directive Article 17 — paragraph 1 — introductory part

1. The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty are covered by a guarantee, which may be provided by one or more of the following persons: 1. The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty are covered by a guarantee, which may be provided by one or more of the following persons or on their behalf :

Amendment 32 Proposal for a directive Article 17 — paragraph 2 — subparagraph 1

2. The guarantee shall be valid throughout the Community. 2. The guarantee shall be valid throughout the Community and may be drawn up :

(a) by an institution authorised to carry on the business of a credit institution under Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions ( 2 ) ; or

(b) by an undertaking authorised to carry on insurance business under Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance ( 3 )

Amendment 33 Proposal for a directive Article 17a (new)

Article 17a 1. At the request of the person referred to in Article 17(1), the competent authorities of the Member State of dispatch may, under conditions they have set, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport. 2. The authorisation referred to in paragraph 1 shall be granted only to persons who: (a) are established in the customs territory of the Community; (b) have a satisfactory record as regards the provision of guarantees concerning the movement of excise goods under a duty suspension arrangement; and (c) regularly provide guarantees concerning the movement of excise goods under a duty suspension arrangement or are deemed by the customs authorities to have the ability to meet the obligations upon them in relation to those procedures. 3. The measures governing the procedure for granting the authorisations in application of paragraphs 1 and 2 shall be adopted in accordance with the regulatory procedure referred to in Article 40(2).

Amendment 34 Proposal for a directive Article 18 — paragraph 2 — subparagraph 2 — introductory part

A registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements: A temporary registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements:

Amendment 35 Proposal for a directive Article 19 — paragraph 1

1. The movement of excise goods under suspension of excise duty shall be deemed to begin when the goods leave the tax warehouse of dispatch or the place of importation. 1. The movement of excise goods under suspension of excise duty shall be deemed to begin when the goods leave the tax warehouse of dispatch or the place of importation. The point at which the goods leave the tax warehouse or the place of importation shall be determined by the dispatch of a supplementary information message without delay to the competent authority by the authorised warehouse keeper or the registered consignor .

Amendment 36 Proposal for a directive Article 19 — paragraph 2

2. The movement of excise goods under suspension of excise duty shall be deemed to end when the consignee has taken delivery of the goods or , in the case referred to in point (iii) of Article 16(1)(a), when the goods have left the territory of the Community. 2. The movement of excise goods under suspension of excise duty shall end:

— when the consignee has taken delivery of the goods. The time when the consignee takes delivery of the goods shall be determined by the dispatch of a supplementary information message sent by the consignee immediately upon arrival of the goods to the competent authority ;

— when , in the case referred to in point (iii) of Article 16(1)(a), the goods have left the territory of the Community or have been placed under a customs suspensive procedure or arrangement .

Amendment 37 Proposal for a directive Article 19a (new)

Article 19a

The rules applicable to the movement of excise goods under a duty suspension arrangement shall, under conditions set by the competent authorities of the Member State of dispatch, allow for an overall guarantee to be provided for lower excise duty, or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport.

Amendment 38 Proposal for a directive Article 20 — paragraph 1

1. A movement of excise goods shall be considered to take place under suspension of excise duty only if it takes place under cover of an electronic administrative document processed in accordance with paragraphs 2 and 3. 1. A movement of excise goods shall be considered to take place under suspension of excise duty only if it takes place under cover of an electronic administrative document processed in accordance with paragraphs 2 and 3. The Member States and the Commission shall take the necessary measures to implement key public facilities at national level and to ensure their interoperability .

Amendment 39 Proposal for a directive Article 20 — paragraph 6

6. The consignor shall communicate the administrative reference code to the person accompanying the goods. 6. The goods dispatched shall be accompanied by printed information identifying the goods in movement.

The code shall be available throughout the movement under suspension of excise duty .

Amendment 40 Proposal for a directive Article 22

The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that the total quantity of excise goods does not change. The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that:

(a) the total quantity of excise goods does not change; and

(b) the splitting is carried out on the territory of a Member State which permits such a procedure.

Member States may also provide that such a splitting may not be carried out on their territory. Member States shall inform the Commission if and under which conditions they allow splitting consignments on their territory. The Commission shall transmit that information to the other Member States .

Amendment 41 Proposal for a directive Article 23 — paragraph 1 — subparagraph 1

1. On receipt of excise goods at any of the destinations referred to in points (i), (ii) or (iv) of Article 16(1)(a) or in Article 16(2), the consignee shall without delay submit a report of their receipt, hereinafter the ‘report of receipt’, to the competent authorities of the Member State of destination using the computerised system. 1. On receipt of excise goods at any of the destinations referred to in points (i), (ii) or (iv) of Article 16(1)(a) or in Article 16(2), the consignee shall, no later than the working day following receipt , submit a report of their receipt, hereinafter the ‘report of receipt’, to the competent authorities of the Member State of destination using the computerised system.

Amendment 42 Proposal for a directive Article 24 — paragraph 3

3. The competent authorities of the Member State of dispatch shall forward the report of export to the consignor. 3. The competent authorities of the Member State of dispatch shall forward the report of export to the consignor no later than the working day following receipt of the certificate stating that the excise goods have left the territory of the Community .

Amendment 43 Proposal for a directive Article 26 — paragraph 1 — subparagraphs 2 and 3

When the availability of the system is restored, the consignor shall submit a draft electronic administrative document without delay. That document shall replace the paper document referred to in point (a) of the first subparagraph as soon as it has been processed in accordance with Article 20(3), and the procedure relating to the electronic administrative document shall apply. The goods shall continue to be moved in accordance with the fallback procedure, including the discharge procedure, even if the electronic system becomes available again during the movement.

Until such time as the electronic administrative document has been processed in accordance with Article 20(3), the movement shall be considered to take place under suspension of excise duty under cover of the paper document.

Amendment 44 Proposal for a directive Article 26 — paragraph 2 — subparagraph 1

2. Where the computerised system is not available, an authorised warehousekeeper or a registered consignor may communicate the information referred to in Article 20(8) or Article 22 using alternative means of communication. To that end he shall inform the competent authorities of the Member State of dispatch at the time that the change of destination or splitting of the movement is initiated. 2. Where the computerised system is not available, an authorised warehousekeeper or a registered consignor may communicate the information referred to in Article 20(8) or Article 22 using alternative means of communication defined by the Member States . To that end he shall inform the competent authorities of the Member State of dispatch at the time that the change of destination or splitting of the movement is initiated.

Amendment 45 Proposal for a directive Article 28

Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory. Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory, including the possibility of waiving the requirement of electronic supervision of such movements .

Amendment 46 Proposal for a directive Article 29 — point 3a (new)

(3a) movements of goods pursuant to Article 11(ea).

Amendment 47 Proposal for a directive Article 30 — paragraph 1 — subparagraph 2

As regards excise goods other than manufactured tobacco acquired by private individuals, the first subparagraph shall also apply in cases where the goods are transported on their behalf. deleted

Amendment 48 Proposal for a directive Article 30 — paragraph 2a (new)

2a. For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence. Those guide levels shall be no less than:

(a) For tobacco products:

— 400 cigarettes;

— 200 cigarillos (cigars of a maximum weight of 3 grammes each);

— 100 cigars,

— 0,5 kilogramme of smoking tobacco;

(b) For alcoholic beverages:

— 5 litres of spirit drinks;

— 10 litres of intermediate products;

— 45 litres of wine (including a maximum of 30 litres of sparkling wine);

— 55 litres of beer.

Amendment 49 Proposal for a directive Article 30 — paragraph 2b (new)

2b. Member States may also provide for excise duty to become chargeable in the Member State of consumption in respect of the acquisition of mineral oils already released for consumption in another Member State if those goods have been moved atypically by or for private individuals. Atypical movement may include the movement of fuel in containers other than the vehicle tank or a suitable spare fuel container or the movement of liquid heating fuels by means other than tankers being used for a commercial entrepreneur.

Amendment 50 Proposal for a directive Article 34 — paragraph 4 — point a

(a) register his identity with the tax authorities of the Member State of dispatch of the excise goods; (a) register his identity with the tax authorities of the Member State of dispatch of the excise goods and obtain an identification document from those tax authorities ;

Amendments 51 and 52 Proposal for a directive Article 37

1. Without prejudice to Article 7(1), Member States may require that excise goods carry tax markings or national identification marks used for fiscal purposes at the time when they are released for consumption in their territory, or, in the cases provided for in Article 31(1), first subparagraph, and Article 34(1), when they enter their territory. 1. Without prejudice to Article 7(1), Member States may require that excise goods carry tax markings, national identification marks or any other form of serial or authentication mark used for fiscal purposes at the time when they are released for consumption in their territory, or, in the cases provided for in Article 31(1), first subparagraph, and Article 34(1), when they enter their territory.

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 authorised warehousekeepers of the other Member States. 2. Any Member State which requires the use of tax marking, national identification marks or any other form of serial or authentication mark as set out in paragraph 1 shall be required to make them available to authorised warehousekeepers of the other Member States.

3. 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 markings or marks do not create obstacles to the free movement of excise goods. 3. 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 markings or marks do not create obstacles to the free movement of excise goods.

When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State. When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State.

The Member State which issued the markings or marks may nevertheless subject the reimbursement, remittance or release of the amount paid or guaranteed to proof that those markings or marks have been removed or destroyed.

4. 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. Tax markings, national identification marks or any other form of serial or authentication mark 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.

Amendment 53 Proposal for a directive Article 39