COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(92) 426 final 
Brussels, 9 October 1992 
PROPOSAL 
FOR À 
COUNCIL DIRECTIVE 
amending 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 
(presented by the Commission) 
it'-
EXPLANATORY MEMORANDUM 
I. INTRODUCTION 
l. This proposal for a Directive simplifies and clarifies 
- without altering their content or substance - certain 
Articles of Council Directive 92/12/EEC1 of 25 February 1992 
on the general arrangements for products subject to excise 
duty and on the holding, movement and monitoring of such 
products. 
II. COMMISSION PROPOSAL 
2. Article 1 of this proposal clarifies that certain 
territories of Member States are to be treated as 
third countries for fiscal purposes. 
3. Article 2 of this proposal is a simple clarification 
with a view to a better understanding of the legal 
text. 
4. Article 3(a) of this proposal makes it clear that the 
intra-Community movement of products subject to zero-
rate excise duty takes place between tax warehouses, 
so ensuring that such products are covered by the 
movement arrangements provided for in 
Directive 92/12/EEC. 
5. Articles 3(b), 4, 5(c) and 6 of this proposal 
establish a legal framework for the submission to the 
Committee on Excise Duties of purely technical draft 
simplification measures which take account of the 
specific circumstances surrounding certain movements 
of products subject to excise duty, (particularly in 
the case of a change of consignee), which relate to 
verification by the consignor on the status of the 
consignee, which relate to delivery of products under 
Community transit arrangements and which provide for 
certain arrangements in respect of administrative 
cooperation. 
6. In order to simplify administrative procedures, 
Article 5(a) of this proposal provides for an 
accompanying document not to be» uf>ed whom 
computerized procedures are employed. 
03 Ho L 76, 23.3.1992. 
7. Article 5(d) of this proposal stipulates that, where 
the dispatch of products subject to excise duty gives 
rise to a declaration to the effect that those 
products are to be placed under the internal Community 
transit procedure by means of the single 
administrative document, that document has the same 
legal effect as the accompanying document for excise 
duty purposes referred to in Article 18 of 
Directive 92/12/EEC. This will mean, inter alia, that 
there will be no need for documents to be substituted, 
thus simplifying documentary procedures, where 
products subject to excise duty move between 
Member States via EFTA countries. 
8. Article 6 of this proposal provides, also in respect 
of products subject to zero-rate excise duty, for the 
duty to be collected by the Member State of 
destination where it is not possible to determine 
where the offence or irregularity was committed and 
the products do not reach their destination. 
Article 7 of this Directive specifies that the 
procedures relating to Articles 15 and 15a (new) of 
Directive 92/12/EEC shall be laid down in accordance 
with the procedure foreseen in paragraphs 3 and 4 of 
Article 24. 
10. Article 8 of this proposal provides, finally, that 
when products subject to excise are under a suspension 
arrangement (tax or customs duty) before 24.00 on 
31 December 1992, the excise duty on them shall be 
deemed to be suspended after that date. 
PROPOSAL FOR A COUNCIL DIRECTIVE 
amending 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, 
Having regard to the opinion of the European Parliament,1 
Having regard to the opinion of the Economic and Social 
Committee,2 
Whereas it is necessary, in order to give full effect to the 
provisions of Council Directive 92/12/EEC of 25 February 1992 
to stipulate the territories of the Member States which must 
be treated as third countries for fiscal purposes. 
Whereas it should be made clear that the intra-Community 
movement of products subject to zero-rate excise duty is also 
to take place between tax warehouses; 
Whereas draft simplification measures of a purely technical 
nature relating in particular to a change of consignee, to 
verification by the consignor of the status of the consignee 
and to certain arrangements for administrative cooperation 
should be submitted to the Committee on Excise Duties; 
Whereas, in order to simplify administrative procedures, an 
accompanying document should not be used where computerized 
procedures are employed. 
Whereas, in order to simplify documentary procedures, in the 
event of the dispatch of products subject to excise duty 
giving rise to a declaration to the effect that those products 
are to be placed under the internal Community transit 
procedure by means of the single administrative document, it 
should be established that that document is equivalent to an 
accompanying document for excise-duty purposes; 
Whereas in the event of products subject to excise duty not 
arriving at their destination and it not being possible to 
determine where the offence or irregularity was committed, it 
should be established that the excise duty is to be collected 
by the Member state of destination; 
Whereas, finally, provision should be made, in the case of 
products subject to excise duty that are covered by suspension 
arrangements in 1992, that those products should be under 
suspension of excise duties thereafter if the suspension 
arrangements have not been discharged, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
In Article 5(2) of Council Directive 92/12/EEC the words "or 
territories referred to in Article 2 ( 1 ) ( 2 ) and ( 3 ) or the 
Channel Islands" shall be added after the words "third 
countries". 
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Article 2 
In Article 7(2) of Council Directive 92/12/EEC the words 
"intended for delivery" shall be deleted and the words "or 
intended for delivery in another Member State" added after the 
words "are delivered". 
Article 3 
Article 15 of Council Directive 92/12/EEC is hereby amended as 
follows: 
(a) the following subparagraph shall be added to 
paragraph 1: 
"The provisions of the above subparagraph shall apply 
mutatis mutandis to the intra-Community movement of 
products subject to zero-rate excise duty." 
(b) The following paragraph shall be added: 
"5. In order to take account of the specific 
circumstances surrounding certain types of movement of 
products subject to excise duty, it shall be necessary to 
derogate from certain provisions of Title III of this 
Directive, principally as regards a change of consignee. 
The arrangements and formalities relating to certain 
alterations, and in particular to a change of consignee, 
shall be laid down in accordance with the procedure 
provided for in Article 24 of this Directive." 
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Article 4 
In Title III of Council Directive 92/12/EEC the following 
Article 15a shall be added: 
"Article 15a 
The arrangements to enable traders and the competent 
authorities to verify the status of the consignee in the 
light of the rules governing the movement of products 
subject to excise duty shall be laid down in accordance 
with the procedure provided for in Article 24 of this 
Directive." 
1U 
Article 5 
Article 18(1) of Council Directive 92/12/EEC is hereby amended 
as follows: 
(a) in the first sentence the words "Notwithstanding the 
possible use" shall be replaced by the words "Except in 
the case of the use"; 
(b) after the words "Member States" the following words shall 
be added: "including those moving by sea directly from 
one Community port to another"; 
(c) after the final word in the paragraph the following shall 
be added: "as shall be the arrangements under which the 
accompanying document is replaced by a computerized 
procedure." 
(d) a new paragraph la shall be added: 
"la) where the dispatch of products subject to excise 
duty which are to move between Member States via 
EFTA countries gives rise to a declaration to the 
effect that those products are to be placed under 
the internal Community transit procedure by means of 
the single administrative document, that document 
shall be equivalent to that referred to above. 
In that case: 
- it shall be clearly indicated on the single 
administrative document that a dispatch of products 
subject to excise duty is involved; 
- it will be necessary tor a duly annotated copy oi 
the single administrative document to be sent back 
by the consignee for discharge purposes in 
accordance with the procedure foreseen in Article 19 
of this Directive." 
Article 6 
In Article 20(3) of Council Directive 92/12/EEC the following 
sentence shall be added after the final sentence: 
"However, where the Member State of departure applies a 
zero-rate excise duty to products which do not arrive at 
their destination and it is not possible to determine 
where the offence or irregularity was committed, that 
offence or irregularity shall be deemed to have been 
committed in the Member State of destination, which shall 
collect the excise duties at the rate in force on the 
date when the products were dispatched." 
12 
Article 7 
In Article 24(2) of Council Directive 92/12/EEC the figures 
"15, 15a" shall be inserted after "Articles 7". 
13 
Article 18 
In Title VII of Council Directive 92/12/EEC the following 
Article 25a shall be .added:: 
"Article 2&a 
Products subject to excise duty that are under a 
suspension arrangement other than specified in Articles 
5(2) and 18(la) before 1 January 1993 and which has not 
been discharged, shall be deemed, after that date, to be 
under suspension of excise duty. 
When this 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 this involves national suspension arrangements, 
Member States shall determine the conditions and the 
formalities under which the suspension arrangements are 
discharged after 1.1.1993. 
*H 
FINANCIAL STATEMENT 
Application of the present proposed Directive will not 
produce an increase in Community own resources. 
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Stateient of ispact on SMEs and EaployBent 
This proposed Directive aodifying Council Directive 92/12/CEE dated 25 February 1992 on the general 
arrangements for products subject to excise duty and on the holding, aovesent and Eonitoring such 
products is accessary isi the light of the abolition of fiscal frontiers and is part of all the Measures 
taken in order to achieve the internal earket. 
1. Administrative obligations on businesses arising froa application of the present 
Directive: 
None 
2. What are the advantages for businesses? 
- adainistative benefits regarding change of consignee; 
- a benefit for the consignor with verification of the status of the consignee. 
3. Are there any drawbacks for businesses in terns of additional costs? 
Application of the present Directive will not iiipose any additional costs on businesses. 
4. Effects on eaployient: 
None 
5. The two sides of industry have not been consulted. 
6. No less binding alternative is available with a view to abolishing tax frontiers. 

ISSN 0254-1475 
COM (92) 426 final 
DOCUMENTS 
EN 09 
Catalogue number : CB-CO-92-441 -RN-C 
ISBN 92-77-47978-7 
Office for Official Publications of the European Communities 
L-2985 Luxembourg