COMMISSION OF THE EUROPEAN COMMUNITIES 
C0MC90) 431 final 
Brussels, 7 November 1990 
Proposal for a 
COUNCIL DIRECTIVE 
on the general arrangements for products subject to excise duty 
and on the holding and movement of such products 
(presented by the Commission) 
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EXPLANATORY MEMORANDUM 
I. INTRODUCTION 
1. The Single European Act envisages the creation, by the 
end of 1992, of a space without internal frontiers in 
which the free circulation of goods, persons, services 
and capital is assured. This vision of a single Community 
market rests on the elimination of technical, physical 
and fiscal obstacles which were identified in 
Commission's 1985 White Paper on the completion of the 
sinlge market(1) as factors which divided the markets and 
economies of the Member States. 
2. This proposal for a Directive on the general arrangements 
for products subject to excise duty and on the holding 
and movment of such products, limited to the 
harmonization which is necessary and leaving the Member 
States the responsibility to establish the methods of 
application and control, is part of the drive to achieve 
the complete and final abolition of tax frontiers thereby 
ensuring the establishment and functioning of the 
internal market within the period laid down in Article 8A 
of the Treaty establishing the European Economic 
Community. 
3. With the intention of creating~-the conditions necessary 
for the abolition of tax frontiers, it is required that 
the excise duty rates and structures be aligned more 
closely and to define the arrangements for the holding 
and movement of products subject to excise duties. 
(1) Document COM(85) 310 of 14 June 1985. 
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4. In order to achieve this, the Commission in 1987 drew up 
proposals for Directives on the harmonization of excise 
duty rates on cigarettes, manufactured tobacco other than 
cigarettes, alcoholic beverages and mineral oils(2). 
In 1989, the Commission amended its 1987 proposals, by 
introducing an element of flexibility in the form of 
minimum rates or rate bands (for certain categories of 
mineral oils) and target rates(3). 
5. As regards the establishment of harmonized structures of 
excise duty, three proposals for Directives have been 
presented to the Council concerning the structure of 
excise duties applied to manufactured tobacco, alcoholic 
beverages and mineral oils(4). These proposals for 
Directives aim to eliminate the structural differences 
incompatible with the removal of tax frontiers on 
1 January 1993 
6. The present proposal for a directive on the general 
arrangements as well as on the holding and movement of 
products subject to excise duty forms part of this 
comprehensive strategy for the approximation of rates and 
the harmonization of the structure of indirect taxes. 
(2) Documents COM(87)325, 326, 327 and 328 on the approximation 
of taxes on manufactured tobacco, alcoholic beverages and 
mineral oils. 
(3) Documents COM(89) 525, 526 and 527 on the approximation of 
the rates of excise duty on manufactured tobacco, alcoholic 
beverages and mineral oils. 
(4) Documents COM(90)... 
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II. BACKGROUND 
In its communications of 14 June 1989(5) and of 3 
November 1989(6) the Commission announced that a proposal 
would be drafted on the movement of dutiable products, 
with the aim of ensuring compliance with the principle 
that excise duties are payable in the Member State where 
consumption actually takes place. 
In essence, the communications provided that: 
- for individuals, free movement would be ensured by 
doing away with travellers' allowances altogether 
within the Community- wide market; 
- for commercial operations, the movement of goods would 
take place via interconnected warehouses under duty-
suspension arrangements to the place of consumption. 
In its conclusions, the Economic and Financial Affairs 
Council of 13 November 1989 proposed as a general 
principle of the arrangements for the movement and 
circulation of goods subject to excise duty "that 
products of the sort of goods subject to excise duty 
would circulate under duty-suspension between 
warehousekeepers authorized by the authorities of the 
Member States. Appropriate provisions would allow 
purchasers who did not have the status of 
warehousekeepers to make their purchases from sellers of 
other Member States, with payment of excise duty in the 
State of consumption". 
(5) Document COM(89) 260 
(6) Document COM(89) 551 
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III. COMMISSION PROPOSAL 
9. The present proposal for a Directive is based on the 
approach set out in the Commission communication quoted 
above and the conclusions of the Economic and Financial 
Affairs Council of 13 November 1989. 
It lays down the general provisions concerning the 
geographic boundaries, the type of products subject to 
excise duties at the Community level, the chargeable 
event and the chargeability of the tax as well as the 
principle of the fiscal territory, and the particular 
provisions concerning the arrangements for the holding 
and movement of products subject to excise duty 
(ARRANGEMENTS FOR INTERCONNECTED WAREHOUSES) GENERAL 
PROVISIONS 
10. The present proposal for a directive establishes the 
geographic extent for the holding and movement of 
excisable products in order to ensure a uniform 
application of the provisions of the said proposal as 
well as of the provisions present in the proposals 
relating to the rate and excise structures. 
11. The products covered by the proposal are: 
- manufactured tobacco; 
- alcoholic beverages; 
- mineral oils. 
The above-mentioned products are not subject to any other 
taxation other than excise duty and value added tax. 
It is also necessary to lay down the extent to which 
other excise duties, and other indirect taxes in general 
directly or indirectly affecting the consumption of 
products, can still be charged by the Member States. Such 
charges could be made, notably for environmental reasons, 
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on condition that they are applied to a specific product 
or a group of products and that they do not give rise, in 
trade between the Member States, either to taxation on 
entry into the national territory and remission of tax on 
leaving the national territory, or to controls at 
Community frontiers. 
This principle has already been established in Article 2 
of Directive 72/464/EEC on taxes other than turnover 
taxes which affect the consumption of manufactured 
tobacco. 
12. In the field of excise duties applicable to the products 
mentioned in point 11, the chargeable event takes place 
at the stage of manufacture in the Community and on 
importation into the Community from third countries. 
Excise duty becomes chargeable when the products in 
question are released for consumption. 
This proposal provides that the chargeable event becomes 
a "Community" chargeable event. As for the chargeability, 
it takes place at the time products are made available to 
any natural or legal person upon leaving any duty or tax 
suspension arrangements. 
13. The general principle underlying the intra-Community 
movement of dutiable products is that excise duties are 
payable in the country in which the products are actually 
consumed. (maintaining the _ principle of fiscal 
territoriality). 
This principle also holds when products subject to excise 
duty are sold or applied for the purposes of a business, 
a body governed by public law or activities in the public 
interest. 
7 -
Mail order sales within the meaning of Article 28 of the 
Sixth VAT Directive(7) as amended by the Directive 
supplementing the common system of value added tax(8) of 
products subject to excise duty also follow this 
principle. 
ARRANGEMENTS FOR INTERCONNECTED WAREHOUSES (PROVISIONS 
RELATING TO THE ARRANGMEENTS FOR MOVEMENT AND CONTROL) 
14. The movement of products subject to excise duty under 
duty-suspension arrangements takes place via 
interconnected tax warehouses. The opening of such 
warehouses is subject to authorization by the competent 
tax authorities. 
The holder of this authorization is referred to as 
"authorized warehousekeeper" in the Directive. 
The movement of products subject to excise duty under 
duty-suspension arrangements is carried out on the basis 
of an accompanying administrative document or of a 
commercial document of the consignee. 
Upon receipt of the goods by the consignee he shall 
return to the sender a copy of the accompanying 
administrative document or a copy of the commercial 
document certifying that the goods have indeed been 
received. ~~ 
15. The present proposal for a directive leaves for each 
Member State the possibility to impose on its own 
territory the use of identification marks or tax 
identification markings. It clearly follows that the 
Member States who levy excise duties by means other than 
by tax identification markings must ensure that no 
(7) Council Directive 77/388/EEC. 
(8) Proposal for Directive Document COM(90) 182. 
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barrier, neither administrative nor technical, affects 
the intra-Community traffic of the products subject to 
the excise duty. 
In order to avoid offences being committed in any Member 
State resulting from the controls exercised on products 
carrying the tax identification markings or the 
identifying marks of another Member State, the movement 
of such products in the Member State which does not 
correspond to the tax or identification markings is 
considered to be carried out under suspension 
arrangements, which is to say, on the strength of the 
Accompanying Administrative Document or Commercial 
Document. 
16. In order to ensure the payment of duties to the State of 
actual consumption and to avoid double taxation resulting 
from the release for actual consumption in one Member 
State of products subject to excise duties in another 
Member State, two separate refund systems have been 
provided for in the present proposed directive. 
It follows, obviously, that the two distinct procedures 
of reimbursement, the purpose of which is, to avoid 
double taxation resulting from products being released 
for consumption twice, in two different Member States, 
enable warehousekeepers other than those holding the 
authorization mentioned not to be excluded from intra-
Community trade in products subject to excise duties so 
that this trade should not be monopolised by only a few 
specialised operators. 
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IV. CONCLUSION 
17 • The present proposal for a Directive on the general 
arrangements as well as the holding and movement of 
products subject to excise duties, together with its 
proposals on the approximation of rates of excise duty 
and the harmonization of the structure of excise duties, 
without forgetting the value added tax proposals which 
have already been sent to the Council serves two major 
objectives. First, they permit the complete and 
definitive abolition of tax frontiers by reducing 
potential evasion and distortion of competition. 
Moreover, they take account, as far as possible, of the 
Member States'legitimate wish not to have their economic 
and tax systems unnecessarily disrupted. 
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COMMENTARY ON THE ARTICLES 
Article 1 is very general in scope. It reproduces the wording 
of the 1972 proposal for a Directive. 
Article 2 relates to the geographical boundaries within which 
the Directive applies. This article is essential to ensure a 
uniform application in the Member States, not alone of the 
.provisions put in place by this direvctive, but also of the 
provisions relating to rates set out in particular in the 
directives dealing with each excise product. 
Article 3 lists the goods subject to excise duty at Community 
level, excludes the possibility of applying other levies to 
them, and sets the rules for other taxes which may be levied on 
specific products. 
Each Member State retains the right to maintain or introduce 
other taxes on specific products, but on the express condition 
that this does not impede the free movement of goods and does 
not result in the maintenance of tax frontiers. 
Article 4 presents a new Community concept of the chargeable 
event and of chargeability. It is essential for the chargeable 
event to be a Community event in order to prevent its existence 
from being linked to the crossing of an intra-Community 
frontier. It is also essential for chargeability to be linked 
to release for consumption, not to the crossing of an intra-
Community frontier, which is incompatible with a Market without 
frontiers. 
Within the meaning of the present directive, the release for 
consumption of a product subject to excise duties is its free 
availability to a person on the territory of a Member State and 
after payment of the duties and taxes in this Member State. 
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Article 5 states that any sale or acquisition of products 
subject to excise duty for the purposes of a business, a body 
governed by public law, or activities in the public interest, 
and any mail order sale within the meaning of Article 28 of the 
VAT Directive gives rise to payment of the excise duty in the 
country in which these products are actually consumed. 
Subject to some essential provisions to ensure the proper 
functioning of the internal market, Articles 6 to 10 leave it 
to the Member States to regulate production and holding 
provided that they observe certain minimal rules in order to 
prevent excessive differences of treatment between one another. 
Title III lays down the minimum rules needed to allow uniform 
intra-Community movement without barriers and without 
discrimination between warehousekeepers. 
Article 11 makes it easier for Member States to carry out 
controls by enabling warehousekeepers to be identified as a 
result of their obtaining authorization, but also guarantees to 
each warehousekeeper that his authorization is valid nationally 
and throughout the territory of the Community. 
It also provides the possibility of a non-authorized 
warehousekeeper to have access to the arrangements, subject to 
certain conditions. 
Article 12 relates to the document which has to accompany the 
goods. There is a choice between an administrative document 
and a commercial document. 
The use of a commercial document containing certain compulsory 
information is the simplest and least burdensome solution. 
However, the fact that the language of the document may not be 
understood and that it might contain commercial information 
which could be confidential must not exclude the possibility of 
using a document ad hoc... 
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It was therefore considered essential to draw up a Community 
administrative document which would have to be used for 
Community movement, but which could also be used, by the 
Member States which so wished, for national movement. But it 
must be as simple as possible and only include essential 
information for the purposes of excise duties. 
The document would be preauthenticated, so that there would be 
no need to call at an office. The authorized warehousekeeper 
will not therefore be subjected to administrative 
complications. 
The simplicity of this document, combined with its direct use 
by the warehousekeeper, does not justify the use of a 
simplified procedure. 
Paragraph 2 of the Article enables this document not to be used 
if the goods are circulating on the strength of other existing 
procedures. Paragraph 3 allows Member States to monitor raw 
materials (for example raw tobacco leaves or crude oil), which 
is not essential on a Community level. 
Article 13 clearly indicates that the document is drawn up on 
the responsibility of the authorized warehousekeeper and 
circulates between warehousekeepers. 
The provisions of Article 14 are identical to similar-
provisions relating to Community transit. 
Article 15 is an option, not an~~ obligation, which the 
Member States may choose. It seemed that identifying marks 
could be useful but that they were not the ideal or only 
solution, in that they do not resolve all the possible 
difficulties of applying free movement. 
Paragraph 4 is necessary in order to avoid any increase in 
evasion. 
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It did not seem appropriate to lay down a time-limit for 
payment even* if, in financial terms, this can lead to 
distortions of competition.. The main point is to prevent time 
limits for payment from offering an advantage to national 
traders. 
Article 16 provides two separate refund arrangements in order 
to avoid double taxation resulting from products being released 
for consumption twice in two different Member States. 
The first offers the possibility to any sender, to enter or put 
goods back into duty-suspension arrangements and allows in this 
way a reimbursement in the first Member State before payment in 
the second Member State. 
When the first arrangements are not applicable, a second 
provides a retrospective reimbursement after payment in the 
other Member State. This procedure, financially constraining, 
nevertheless allows the release from or return into suspension 
arrangements to be avoided. 
Article 17 stipulates that the conditions for reimbursement of 
excise duties are fixed in essence by the Member States with 
the exception of the period of reimbursement which must be more 
or less the same to avoid any discrimination. 
Article 18 refers to the exemptions arising from international 
agreements entered into by the Member States. This provision 
exists in other texts and is clearly necessary here. 
Title VI, concerns the Committee on Excise Duties. This 
Committee is to be competent, not only for questions which 
might arise in implementing this Directive, but also for 
questions deriving from the implementation of the "vertical" 
Directives on the rates and structures for manufactured 
tobacco, alcoholic beverages and mineral oils. 
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Proposal for a 
COUNCIL DIRECTIVE 
on the general arrangements for products 
subject to excise duty and on the 
holding and movement 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, 
Having regard to the opinion of the Economic and Social 
Committee, 
Whereas the establishment and functioning of the internal market 
require the free movement of goods, including those subject to 
excise duties; 
Whereas provision should be made to define the territory on which 
this Directive, as well as the directives 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 
the maintenance or introduction of excise duties on other goods 
in one or more Member States must not, either by taxation upon 
entry into or de-taxation on exit from the national territory, or by 
frontier controls, form an obstacle to the principle of free 
movement; • * 
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Whereas, in order to ensure the establishment and functioning of the internal 
market, the chargeable event for the tax debt, and changeability, should be 
identical in all the Member States; 
Whereas, since chargeability falls within the competence of each Member State, 
no sale or acquisition for the purposes of a taxable person, as defined in 
i 
Article 4 of Council Directive 77/388/EEC , as last amended by Directive 
2 89/465/EEC , taking place in a Member State other than the one of release for 
consumption gives rise to chargeability to excise duty in the Member State 
of sale or acquisition; whereas provision should however be made to modify 
this provision in due course; 
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 
as soon as the chargeable event occurs; 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 an interconnection 
of authorized warehouses makes it possible to follow these movements; 
Whereas provision should be made, to ensure the collection of taxes at the 
rates and on taxable goods defined by Member States, for the establishment of 
a procedure for the movement of such goods under duty suspension; 
Whereas in that respect provision should first be made for each consignment to 
be easily identified, with the possibility of occasional checks being carried 
out in the course of transportation; whereas provision should be made for the 
tax status of the consignment to be immediately identifiable; whereas it is 
10J No L 145, 13.6.1977, p. 1 . 
20J No L 226, 3.8.1989, p. 21. 
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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 there is no need for the accompanying document to be used when the 
products subject to excise duties are moved under other general suspension 
arrangements; 
Whereas in the context of national chargeability, excise duty should, in 
the event of an offence or irregularity, be recovered 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 by 
the Member State of departure in the event of non-presentation in the Member 
State of destination; 
Whereas the Member States may provide that products released for consumption 
should carry national identification marks and whereas the use of these 
marks should not place any obstacle in the way of intra-Community trade; 
Whereas the payment of the excise duties in the Member State where the last 
commercial transaction took place must give rise to the reimbursement of 
the excise duties in the Member State of first release for consumption in 
order to avoid double taxation; 
Whereas provision should be made for exemptions resulting from agreements 
concluded by the Member States with other States or with international 
organizations; 
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Whereas finally provision should be made to set up a Committee on 
Excise Duties to take part in the preparation of Community rules 
necessary for the implementation of this Directive, and of 
Directives on the structures of duty on manufactured tobacco, 
alcoholic beverages and mineral oils, 
HAS ADOPTED THIS DIRECTIVE: 
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TITLE I 
GENERAL PROVISIONS 
Article 1 
1. This Directive lays down the arrangements for excise duties 
and other indirect taxes which are levied directly or 
indirectly on the consumption of products, except for value 
added tax and taxes established by the institutions of the European 
Communities. 
2. The particular provisions relating to the rates and structures 
of duty on products subject to excise duty are contained in 
Directives... (1) . 
Article 2 
This Directive, as well as the Directives referred to in Article 
1(2), shall apply within the customs territory of the 
Community as defined in Council Regulation (EEC) No 2151/84. 
(1)/0J No C 12, 18.1.1990, p. 4; (COM(89)525 final); 
OJ No C 16, 23.1.1990, p 
OJ No C 12, 18.1.1990, p, 
OJ No C , , p, 
OJ No C , , p, 
OJ No C , , p 
(2) OJ N L197, 27.07.1984, p 10 
12 
1. (COM(89)526 final) 
(C0M(89)527 final) 
(COM(90) ) 
(COM(90) ) 
(COM(90) );7 
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Article 3 
1. For the purposes of this Directive, products subject to excise 
duty means the following products as defined in the Directives 
relating to them: 
- mineral oils 
- alcoholic beverages 
- manufactured tobacco. 
2. The products mentioned in paragraph 1 shall not be subject to 
any tax other than excise duty and value added tax. 
3. Member States shall retain the right to introduce or maintain 
taxes which are levied on products other than those mentioned 
in paragraph 1, provided that they do not involve, in trade 
between Member States, either the charging of tax when the 
products enter the national territory and remission of tax 
when they leave the national territory, or border controls. 
Article 4 
1. The chargeable event for the excise duty levied on the 
products subject to excise duty shall be production on the 
territory of the Community or importation onto the territory 
of the Community from third countries. 
2. Excise duty shall become chargeable when the products are 
released for consumption. Release fur consumption shall mean 
the making available, to a natural or legal person, on the 
territory of a Member State, of any products subject to excise 
duty, when the product leaves any arrangement under which 
payment of duties and taxes is suspended. 
3. The rate of excise duty to be applied shall be the rate in 
force on the date on which the duty becomes chargeable. The 
excise duty shall be levied and recovered according to the 
rules laid down by each Member State, with the time-limit for 
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payment to apply without distinction between national 
products and those of other Member States. 
Article 5 
1. In addition to the general provisions of Article 4, excise 
duty shall become chargeable on the territories specified 
below in the following circumstances: 
(a) the sale of products subject to excise duty in a 
Member State other than that in which the products are 
released for consumption, after their release for 
consumption, shall give rise to chargeability to 
excise duty in the Member State where the sale takes 
place; 
(b) the acquisition of products subject to excise duty for the 
purposes of a taxable person as defined in Article 4 of 
Directive 77/388/EEC and for the purposes of bodies 
governed by public law as defined in the same Article 4(5) 
first subparagraph, in a Member State other than that 
in which the product is released for consumption, shall 
give rise to chargeability to excise duty in the 
Member State where the acquisition takes place; 
(c) without prejudice to the provisions of 
paragraph (a),supplies made within the context of mail­
order selling, as defined in Article 28 of Directive 
(1)/ shall give rise to chargeability of the excise 
duty in the Member State where the goods are situated at 
the time of arrival of the consignment or transport at the 
destination of the person by whom the goods are acquired. 
2. Before 1 January 1997, the Council, on the basis of a report 
by the Commission, shall re-examine the provisions of 
paragraph 1, and, if necessary and acting on a proposal from 
the Commission, after consultation with the European 
(1) OJ No /C 176, 17.07.1990, p. 8; COM(90) 182/. 
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Parliament, shall adopt amendments to these provisions 
TITLE II 
PRODUCTION AND HOLDING 
Article 6 
1. Each Member State shall determine its rules concerning the 
production and holding of products subject to duty, subject to the 
provisions of this Directive. 
2. The production and holding of products subject to excise duty, 
where the latter has not been paid, shall be subject 
to checks carried out under the system of tax warehouses, 
hereinafter called "warehouses". 
Article 7 
The opening of warehouses shall be subject to authorization by the 
competent authorities of the Member States. 
The holders of such authorization shall be known as authorized 
warehousekeepers. 
Article 8 
An authorized warehousekeeper shall: 
(a) provide a guarantee; 
(b) comply with all the requirements laid down with regard to 
warehouses ; 
(c) produce the goods whenever so required; 
(d) consent to all checks and controls; 
(e) keep stock records. 
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Article 9 
The warehousing procedure shall be discharged when products are 
released for consumption, released on the market under cover of a 
transit procedure, a TIR transit procedure, a Rhine Manifest or 
form 302 provided for by the convention between the States 
which are parties to the North Atlantic Treaty, placed in a free 
zone, exported or re-exported outside the territory of the 
Community, abandoned to the Exchequer where this possibility 
exists, or destroyed under supervision. 
Article 10 
1. An authorized warehousekeeper shall enjoy exemption in 
respect of losses occurring during the storage period and 
attributable to fortuitous events, force majeure or causes 
inherent in the nature of the products. 
2. In cases of irregular removal, duties and taxes shall be 
collected on the basis of the rates applicable at the time of 
removal. If the date of removal cannot be ascertained, the 
rate that shall apply shall be the highest rate applicable 
since the date of deposit in the warehouse or since the last 
checking of the products, up to the date of ascertaining the 
shortage. 
TITLE III 
MOVEMENT OF GOODS 
Article 11 
1. Movement under the duty-suspension arrangements of products 
subject to excise duty shall take place between authorized 
warehousekeepers. The products shall then be deemed to be 
remaining under the warehousing system. 
2. The identification of products subject to excise duty moving under 
the duty-suspension arrangements shall be ensured by sealing, 
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by capacity where the means of transport is capable of being recognized as 
suitable for sealing, or by individual package in other cases. 
3. Warehousekeepers authorized by the competent authorities of a 
Member State, in accordance with the provisions of Article 7, 
shall be deemed to be authorized for national and intra-
Community movement operations. 
4. The risks inherent in national and Community movement shall be 
covered by the guarantee provided by the authorized warehousekeeper 
of dispatch, as provided for in Article 8. 
This guarantee shall be valid throughout the Community. 
5. By way of derogation from the provisions of the first sentence 
of paragraph 1, it shall be possible for the consignee not to 
be an authorized warehousekeeper. In such cases payment of 
the excise duty shall be made as soon as the products arrive 
at the consignee, under the conditions laid down by the 
competent authorities. 
Article 12 
1. Notwithstanding the possible use of computerized procedures, 
all products subject to excise duty moving under the duty-
suspension arrangements between the territories of different 
Member States shall be accompanied by a document drawn lip by 
the authorized warehousekeeper of dispatch, being either an 
administrative document such as that set out in Annex I, or a 
commercial document containing the particulars listed in 
Annex 2. 
2. Paragraph 1 shall not apply where products subject to excise 
duty move under the circumstances provided for in Article 9. 
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3. Without prejudice to the provisions of Article 3(3), 
Member States shall be able to maintain the rules on the 
movement of raw materials used in the manufacture or 
preparation of products subject to excise duty. 
Article 13 
1. A copy of the accompanying administrative document or a copy 
of the commercial document shall be returned without delay for 
discharge, and not later than in the month which follows 
receipt, by the consignee to the consignor. 
2. If there is no discharge, the consignor shall inform the competent 
authorities thereof. 
Article 14 
1. Where an offence or irregularity has been committed in the 
course of movement, the recovery of the excise duty shall be 
effected in the Member State where the offence or irregularity was committed 
2. When in the course of movement, an offence or irregularity has 
been committed without its being possible to determine where it 
has been committed, it shall be deemed to have been committed 
in the Member State where it was detected. 
3. Where products are not presented in the warehouse of the 
authorized warehousekeeper who is the consignee, or in the 
places designated in Article 11.(5) and in Article 16(1), 
the offence or irregularity is deemed to have 
been committed in the Member State of departure, unless, 
within a period to be determined, evidence is produced, to the 
satisfaction of the competent authorities, of the correctness 
of the operation, or of the place where the offence or 
irregularity was actually committed. 
4. If, before the expiry of a period of three years from the date 
on which the accompanying document was drawn up, the 
Member State where the offence or irregularity was actually 
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committed is ascertained, this Member State shall recover 
the excise duty. 
In this case, as soon as evidence of recovery has been 
furnished, the excise duty originally collected shall be 
refunded. 
Article 15 
1. Member States may provide that products released for 
consumption or sold on their territory shall carry national 
identification marks or tax identification markings. 
2. Any Member State using national identification marks or tax 
identification markings shall be required to make them 
available to manufacturers and traders of the other 
Member States. 
3. Member States which collect excise duty by means other than 
tax identification markings shall ensure that no barrier, 
either administrative or technical, affects intra-Community 
trade. 
4. Products carrying a national identification mark or tax 
identification markings of a Member State may be released for 
consumption only in that Member State. 
5. The circulation of products carrying a national identification 
mark or tax identification markings of a Member State and 
intended for sale in that Member State, within the territory 
of another Member State, shall be covered by the arrangements 
laid down in Articles 9 and 12(1). 
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TITLE IV 
REIMBURSEMENT 
Article 16 
1. The products subject to excise duty released for consumption, 
may, at the request of any consignor, and 
by derogation from Article 11(1), be the subject 
of a release from or of a return into the duty-
suspension arrangements and of a reimbursement of excise 
duties in the Member State of release for consumption, when 
the products are actually destined to be released for 
consumption in another Member State, or in the circumstances 
laid down in Article 18. 
2. In the case of duly-established exceptional circumstances preventing the 
application of the provisions of paragraph 1, the Member State in which 
the release for consumption took place shall reimburse the amount 
wrongfully paid, on request, showing the payment of the excise duties in 
the Member State in which the actual release for consumption took place. 
Article 17 
Without prejudice to the provisions of Titles II, III, and IV the 
Member States shall determine the conditions, including the guarantee, 
which shall be valid throughout the Community, under which the 
release from or returning into the duty-suspension arrangements, 
the ensuing reimbursement, as well as reimbursement a 
posteriori are applied. However, the reimbursement must be made 
within a period of one month from the day of the release from or 
return into the duty-suspension arrangements as provided for in 
Article 16(1), or from the day that the request for reimbursement 
is lodged as provided for by Article 16(2). 
- 27 -
TITLE V 
EXEMPTIONS 
Article 18 
The products subject to excise duty shall be exempted from 
payment of excise duty where they are intended for diplomatic or 
consular representations, international organizations recognized 
as such by the authorities of the host country, and members of 
such representations and organizations within the limits laid down by 
the conventions establishing them or, in the Member States which are 
parties to the North Atlantic Treaty, for the armed forces of 
other States which are parties to that Treaty for the use of such 
forces or the civilian staff accompanying them or for supplying 
their messes or canteens where such forces take part in the 
common defence effort. 
TITLE VI 
COMMITTEE ON EXCISE DUTIES 
Article 19 
1. A Committee on Excise Duties, hereinafter called the 
"Committee", is hereby set up, composed of the representatives 
of the Member States and chaired by the representative of the 
Commission. 
2. The Committee shall adopt its own rules of procedure. 
- 28 -
Article 20 
1. The Committee may examine any question relating to the 
application of this Directive, and of Directives .... (1) on 
manufactured tobacco, alcoholic beverages and mineral oils, 
submitted to it by its chairman either on his own initiative 
or at the request of the representative of a Member State. 
2. After consulting the Committee, the Commission shall adopt the 
provisions necessary for the implementation of Titles II, III 
and IV of this Directive, and of Directives ...(2) on 
manufactured tobacco, alcoholic beverages and mineral oils. 
3. The representative of the Commission shall submit to the 
Committee a draft of the measures to be taken. 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, if necessary by taking a vote. 
The opinion shall be recorded in the minutes; in addition, each Member 
State shall have the right to ask to have its position recorded in the 
minutes. 
The Commission shall take the utmost account of the opinion 
delivered by the Committee. It shall inform the Committee of 
the manner in which its opinion has been taken into account. 
Article 21 
Member States shall bring into force, not later than 
31 December 1992, the laws, regulations and administrative 
provisions necessary to comply with this Directive. 
(1) /OJ No C 12 of 18.01.90 p. 4; 
OJ No C 16 of 23.01.90 p. 10 
OJ No C 12 of 18.01.90 p. 12 
OJ No C of 
OJ No C of 
OJ No C of 
(2) /ÔJ No C of p. 
OJ No C of p. ; (COM (90) 
OJ No C of p. ; (COM(90) (COM(89)525 final) 
(COM(89)526 final) 
(COM(89)527 final) 
p. ; (COM(90) ) 
p. ; (COM(90) ) 
p. ; (COM(90) )7 
(COM(90) ) 
) 
- 29 -
When the Member States adopt such provisions they shall contain a reference 
to this Directive or shall be accompanied by such a reference on official 
publication. The Member States shall lay down the manner in which such 
reference shall be made. 
Article 22 
This Directive is addressed to the Member States. 
Done at For the Council 
-30 -
ANNEX I 
EXPLANATORY NOTE ON THE 
ACCOMPANYING ADMINISTRATIVE DOCUMENT 
I. GENERAL REMARKS 
(a) The document shall be completed legibly and in a manner 
that makes the entries indelible. It must not contain 
erasures or overwriting. Alterations must be made by 
crossing out the incorrect particulars and, where 
appropriate, adding those required. Any such alteration 
must be initialled by the person making it and 
officially endorsed. 
(b) In boxes 9 and 14, any unused space reserved for the 
description of the goods must be crossed through so that 
it can no longer be used. 
(c) The document may be used only for a single type of goods 
subject to excise duty. 
II. HEADINGS 
-1- Consignor 
Indicate the surname and forename, or name of firm, and the 
address of the sender. 
- if the consignor is an authorized warehousekeeper indicate 
his authorisation number as well as the identification 
number of the warehouse. 
- if the consignor is not an authorised warehousekeeper give 
only the information required in the first paragraph. 
- 31 -
-2- Reference number 
Serial number of the consignment, etablished by the 
consignor. 
-3- Date 
Date of dispatch. 
-4- Consignee 
Give the information set out in paragraph 1 in respect of 
the consignee. 
-5- Person financially responsible 
Normally this is the consignor. In the case of a subsidiary 
or a branch, it is necessary to indicate the person with 
real financial responsibility (for example the parent 
company). 
-6- Country of dispatch 
Show the country of the consignor. 
-7- Country of destination 
Show the country of the consignee. 
-8- Identification of the means of transport 
Indicate the nature, nationality and registration number of 
the means of transport used. In the event of intermediate 
reloading, indicate the different means of transport. 
-9- and -14- Description of the goods - Number of containers -
Number and nature 
Indicate clearly the nature of the goods (wine, whisky, 
cigarettes, gas oil, etc.), the indentification numbers of 
the containers, their number, their nature (bulk, bottles, 
cardboard boxes, etc.). In addition, 
- 32 -
- for alcoholic beverages, indicate the number of litres and 
fractions of litres, the actual alcoholic strength 
(percentage by volume) at the temperature of 20°C; 
- for mineral oils: indicate the number of litres or, where 
appropriate, the net weight in kilograms and the 
temperature expressed in degrees centigrade; 
- for manufactured tobacco, 
. for cigars, cigarillos and cigarettes, the number of 
items ; 
. for smoking tobacco, chewing tobacco and snuff, the net 
weight in kilograms. 
-10- and -15- CN Code 
Indicate the code from the Combined Nomenclature for the 
goods. 
-11- and -16- Gross weight 
Indicate the gross weight. 
-12- and -17- Net weight 
Indicate the net weight. 
-13- and -18- Value 
Indicate the value solely for manufactured tobacco. 
-19- Itinerary and travelling time for the journey 
These must be indicated. 
-20- Place and date of completion - authentication 
The Accompanying Administrative Document is completed by the 
consignor according to the rules set out by each Member 
State. 
- 33 -
-21- Controls 
Indicate the result of the possible controls applied at the 
time, of loading, in transit, or at the destination 
warehouse. If seals have been fixed indicate the number and 
type and their serial numbers. 
-0- Copy for ... 
In figures, the sequential number of the copy in the set 
with the indication of who each copy is sent to. 
III. COMPLETION OF THE DOCUMENT 
The Accompanying Document is made up of five copies, that 
is: 
(1) Copy for the consignor; 
(2) Copy for the competent authority in the country of 
departure; 
(3) Copy for the consignee; 
(4) Copy for the competent authority in the country of 
destination. 
(5) Copy for cross reference returned by the consignee for 
discharge of the consignor's liability. 
EUROPEAN COMMUNITY - 34 - ,. ACCOMPANY INt ADtflNlSTRA7 iVE DOCUMENT 
'i. AUViiCi^ùv-J ...-.:;!:>i-UJSi: KEEPER CO!J3.IGl.CR 
4. AUTHORIZED WAREHOUSE KEEPER CONSIGNEE 
8. IDENTIFICATION OF TRANSPORT 2. REFERENCE N° 3. DATE 
5. PERSON WITH FINANCIAL RESPONSIBILITY 
Ô. COUNTRY OF DESPATCH 7. COUNTRY OF DESTINATION 
• 
9. DESCRIPTION' OF GOODS - NUMBER OF CONTAINERS 
QUANTITY AND PACKAGES - MARKS AND NUMBERS 
14. DESCRIPTION OF GOODS - NUMBER OF CONTAINERS 
QUANTITY AND PACKAGES - MARKS AND NUMBERS 
19. ITINERARY AND TIME FOR JOURNEY i 
10. CN CODE | 11. GROSS WEIGHT 
i 
| 
i 
! 
1 
1 1 12. NET WEIGHT 
13. VALUE 
15. CM CODE 16. GROSS WEIGHT 17. NET WEIGHT 
18. VALUE_ 
20. PLACE AND DA 
SIGNATURE i ~ 
- 35 -
21. CONTROLS 
- 36 -
ANNEX II 
EXPLANATORY NOTE ON THE 
COMMERCIAL DOCUMENT 
I; GENERAL REMARKS 
(a) The document shall be completed legibly and in a manner 
that makes the entries indelible. It must not contain 
erasures or overwriting. Alterations must be made by 
crossing out the incorrect particulars and, where 
appropriate, adding those required. Any such alteration 
must be initialled by the person making it. 
(b) The Commercial Document may be used only for a single 
type of goods subject to excise duty. 
II. COMPLETION OF THE DOCUMENT 
The Commercial Document must be completed in quintuplilate 
(1 original plus 4 copies). 
1. Original for the consignor. 
2. Copy for the competent authority in the country of 
despatch. 
3. Copy for the consignee. 
4. Copy for the competent authority in the country of 
destination. 
5. Copy for cross reference returned by the consignee for 
discharge of consignor's liability. 
- 37 -
III. ESSENTIAL INFORMATION REQUIRED TO COMPLETE THE COMMERCIAL 
DOCUMENT IN ORDER TO SATISFY THE MEASURES OF THE DIRECTIVE 
a) Consignor 
- Indicate the surname and forename, or name of firm, and 
full address of the consignor. 
- If the consignor is an authorised warehousekeeper give 
his authorisation number as well as the VAT number. 
- If the consignor is not an authorised warehousekeeper 
but a taxable person for VAT give the VAT number. 
- If the consignor is neither an authorised 
warehousekeeper nor registered for VAT give only the 
information set out in the first paragraph. 
b) Date 
Give the invoice date (which need not necessarily 
coincide with the date of despatch) as well as the date 
of delivery of the goods. 
c) Invoice number 
This number is given by the sender. 
d) Consignee 
Give the information set out at para, a) in respect of 
the consignee. 
e) Special information 
When products subject to excise duty are despatched under 
duty suspension arrangements the commercial document must 
state "Goods sent under excise duty suspension". 
- 38 -
f) Identification of means of transport 
Show the type, nationality and registration number of the 
means of transport used. In the event of intermediate 
reloading, indicate the different means of transport. 
g) Description of the goods - Number of containers - Number 
and nature 
Indicate clearly the nature of the goods (wine, whisky, 
cigarettes, gas oil, etc.), the identification numbers of 
the containers, their number, their nature (bulk, 
bottles, cardboard boxes, etc.). In addition, 
- for alcoholic beverages, indicate the number of litres 
and fractions of litres, the actual alcoholic strength 
(percentage by volume) at the temperature of 20°C; 
- for mineral oils: indicate the number of litres or, 
where appropriate, the net weight in kilograms and the 
temperature expressed in degrees centigrade; 
- for manufactured tobacco, 
. for cigars, cigarillos and cigarettes, the number of 
items ; 
. for smoking tobacco, chewing tobacco and snuff, the 
net weight in kilograms. 
h) CN code 
Show the code from the Combined Nomenclature for the 
goods. 
i) Value 
Show the value of the goods subject to excise. 
- 39 -
FICHE D'IMPACT SUR LES PME ET L'EMPLOI 
La présente proposition de directive visant au régime 
général ainsi qu'à la détention et à la circulation des 
produits soumis à -accises est nécessaire dans le cadre de 
l'abolition des frontières fiscales et s'intègre dans 
l'ensemble des mesures prises pour l'achèvement du marché 
intérieur. 
I. Obligations administratives découlant de 
l'application de la présente directive pour les 
entrepises: 
- le document administratif ou le document 
commercial remplacent les documents existants qui 
sont établis pour l'essentiel par les opérateurs. 
II. Quels sont les avantages pour les entreprises? 
- néant. 
III. Y-a-t-il des inconvénients pour les entreprises en 
termes de coûts supplémentaires? 
- l'application de la présente directive 
n'entraînera aucun coût supplémentaire pour les 
entreprises. 
IV. Effets sur l'emploi: 
- néant. 
V. Les partenaires sociaux n'ont pas été consultés. 
VI. Une- approche alternative moins contraignante n'est 
pas envisageable dans le cadre de l'abolition des 
frontières fiscales. 
FICHE FINANCIERE 
L'application de la présente proposition de directive n'aura 
pas d'incidence financière sur les ressources propres de la 
Communauté. 


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COM(90) 431 final 
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