No C 92/36 Official  Journal  of the European  Communities 31. 10. 73 
Proposal  for a Council  Directive  on the harmonization  of excise  duties  on mineral  oils 
(Submitted  to the Council  by the Commission  on  9 August  1973) 
THE  COUNCIL  OF THE  EUROPEAN  COMMUNITIES* 
Having  regard  to the provisions  of the Treaty  estab-
lishing  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  Par-
liament; 
Having  regard  to the  Opinion  of the  Economic  and 
Social  Committee; 
Whereas  the creation  of a common  market  which  has 
similar  characteristics  to that  of a domestic  market 
implies  that  conditions  of competition  are not  distor-
ted and  that  persons,  property,  services  and  capital 
can circulate  without  hindrance;  whereas  this  aim 
was explicitly  confirmed  in the  Council  Resolution 
of 22 March  1971  concerning  the  realization  of 
monetary  and  economic  union  by stages  and  whereas 
this aim  was  recognized  as necessary  for  the  estab-
lishment  of this  union; 
Whereas  the excise  duties  at present  imposed  on the 
consumption  of mineral  oils  are not  always  impartial 
from  the point  of view  of competition;  whereas  the 
disparity  of charges  they  imply  among  Member  States 
necessitates  the maintenance  of taxes  on imports,  tax 
refunds  and  frontier  controls; 
Whereas  this  situation  constitutes  an obstacle  to the 
free movement  of mineral  oil between  Member  States 
without  distortion  of competition  and  whereas  owing 
to this  fact  it is an obstacle  to the  realization  of the 
common  market  and  the  economic  and  monetary 
union;  whereas  the necessary  measures  should  there-
fore be taken  to eliminate  these  disadvantages; 
Whereas  free  movement  between  the  Member  States 
and a system  ensuring  that  conditions  of competition 
are not distorted  can  only  be realized  by harmonizing 
at Community  level  the excise  duties  imposed  on the 
consumption  of mineral  oils;  whereas  duties  should 
therefore  be harmonized  progressively  and  to this 
end it is opportune  during  the first  stage  to concen-trate  on harmonizing  the  structure  of the  excise 
duties; 
Whereas  this  harmonization  of structures  should  prin-
cipally  bear  on a definition  of the  chargeable  pro-
ducts,  the  chargeable  event  giving  rise  to the  excise 
duty,  the  conditions  under  which  the  duty  becomes 
due, the import  and  export  system  and  finally  a cer-
tain number  of compulsory  exemptions  from  duty; 
Whereas  a specific  consumption  tax  should  not  have 
the effect  of a production  tax  which  could  distort 
competition  between  Community  industries  and 
affect  trade  both  within  the  Community  and  with 
third  countries,  mineral  oils  used  as a raw  material 
or a manufacturing  agent  should  have  no excise  duty 
imposed  upon  them;  whereas  it seems  justified  for 
these  reasons  to exempt  industrial  heating  oils, 
namely  heavy  oils  other  than  gas oils  and  mineral  oils 
used  for  lubrication,  from  the  excise  duty;  whereas 
the exemption  of industrial  heating  oils  is also  moti-
vated  by the object  of the  Community  energy  policy 
which  aims  at setting  up as far as possible  an impar-
tial tax  system  with  regard  to all the  sources  of 
primary  energy; 
Whereas  it appears  that  for budgetary  reasons  Mem-
ber States  should  be free  to continue  to tax industrial 
heating  fuels  and  lubricants  as long  as trade  between 
Member  States  is subject  to taxes  on imports  and 
rebate  of taxes  on exports; 
Whereas  the  setting  up of a common  system  for 
mineral  oils  in air navigation,  internal  shipping  and 
in the  agricultural  sector  requires  further  detailed 
study;  in these  circumstances  the  Member  States 
should  be given  the  opportunity  to maintain  for  the 
time  being  the systems  they  presently  apply; 
Whereas,  notwithstanding  the  fact  that  Member 
States  may  fix the rates  of the excise  duty  freely  and 
independently,  where  preferential  treatment  systems 
are granted  to certain  consumers  this  must  be the 
subject  of a consultation  procedure; 
Whereas  to ensure  uniform  conditions  of competition 
at Community  level  the means  of collection  and  con-
31.10.  73 Off.ioial  Journal  of the European  Communities No C 92/37 
trol of excise  duty  should  be harmonized  between  the 
Member  States  as much  as necessary; 
Whereas  it is essential  to ensure  that  the  provisions 
of this  Directive  are  implemented  in a coordinated 
manner  and  it is therefore  indispensable  to provide 
an effective  procedure  for  adopting  the  necessary 
implementing  measures  when  the need  arises;  whereas 
the procedure  of the  Committee  on excise  duties 
is such  as to permit  the  adoption  of such  measures 
in a simple  and  rapid  manner; 
Whereas  in order  not  to jeopardize  harmonization, 
mineral  oils  should  not  in principle  be submitted 
directly  or indirectly  to any  indirect  charge  other 
than  the  harmonized  excise  duty  and  harmonized 
value  added  tax, 
HAS  ADOPTED  THIS  DIRECTIVE: 
I. Field  of application 
Article  1 
Member  States  shall  impose  on the  products  listed 
under  Article  2, hereinafter  called  'mineral  oils',  and, 
within  the limits  laid  down  in Article  3, on imported 
products  containing  mineral  oils,  a harmonized  excise 
duty  in accordance  with  this  Directive. 
Article  2 
1. For  the purpose  of this  Directive  the term  'mine-
ral oils'  covers: 
(a) products  falling  within  subheading  No 27.07  A of 
the CCT  (Common  Customs  Tariff)  of which 
90%  or more  of their  volume  distils  at a tem-
perature  up to 210°C  and,  with  the  exception  of 
crude  sulphurated  light  oil  toppings,  products 
falling  within  subheading  No 27.07  B of the CCT; 
(b) products  falling  within  subheading  No 27.07  G of 
the CCT  utilizable  as substitutes  for fuel  oils; 
(c) products  falling  within  heading  No  27.10  of the 
CCT,  with  the  exception  of the  preparations  de-
fined  at (d); 
(d) preparations  falling  within  heading  No  27.10  of 
the CCT  which  do not possess  the qualities  necess-
ary for use as motor  fuel; (e) products  falling  within  heading  No  27.11  of the 
CCT,  excluding  natural  gas and  methane; 
(f) products  falling  within  heading  No  27.12  of the 
CCT; 
(g) products  falling  within  subheading  No  27.13  B 
of the CCT; 
(h) products  falling  within  heading  No  27.14  of the 
CCT  with  the  exception  of resinous  products, 
used  bleaching  earth,  acid  residues  and  basic  resi-
dues; 
(i) products  falling  within  subheading  No 27.16  B of 
the CCT; 
(j) products  falling  within  subheading  Nos  29.01  A, 
B II and  D I to D III of the CCT; 
(k) products  falling  within  heading  No  34.03  A of 
the CCT; 
(1) products  falling  within  heading  No  34.04  of the 
CCT  containing  more  than  85%  by weight  of the 
products  designated  at (f) or (g) above; 
(m) products  falling  within  subheading  No 38.14  B I 
of the CCT; 
(n) products  falling  within  subheading  No  38.14  B 
III of the  CCT  containing  products  listed  in this 
paragraph; 
(o) products  falling  within  No 38.19  E of the CCT. 
2. In addition  to the  taxable  products  enumerated 
in paragraph  1 above,  any  product  intended  for  use, 
offered  for sale  or used  as motor  fuel  for the propul-
sion of motor  vehicles  shall  also  be taxed  as 'mineral 
oil'. 
3. Member  States  are  permitted  to include  products 
falling  within  heading  No  27.09  of the  CCT  in the 
coverage  of the excise  duty. 
4. References  in paragraphs  1 and  3 above  to head-
ings and  subheadings  of the  CCT  are  to those  of 
the version  of the  CCT  in force  at the  time  when 
this Directive  comes  into  operation. 
Article  3 
1. The  products  mentioned  in Article  2 (1)  sub-
paragraphs  (d),  (k),  (1),  (m)  and  (n)  used  as lubri-
cants,  shall  only  be chargeable  with  excise  duty  on 
their  content  of the  products  mentioned  in Article 
2 (1) subparagraphs  (b),  (c) and  (f) to (i) and  (o). 
No C 92/38 Official  Journal  of the European  Communities 31. 10. 73 
2. Imported  products  which  are  not  mineral  oils 
but which  contain  products  enumerated  in Article 
2 (1)  are  chargeable  with  excise  duty  in so far  as 
excise  duty  is levied  on mineral  oil  contained  in 
similar  national  products. 
Member  States  may  however  fix  minimum  mineral 
oil contents  below  which  no excise  duty  is levied 
on imports. 
II. Establishment  of the excise  duty 
Article  4 
1. The  chargeable  event  giving  rise  to the  excise 
duty  consists  in: 
(a) the removal  of mineral  oils  from  an establish-
ment  producing  mineral  oils  or,  in the  cases 
provided  for  in Article  13 (2) and  (3),  from  a 
proviso  warehouse; 
(b) the consumption  of mineral  oils  within  the  curti-
lage of an establishment  producing  mineral  oils: 
— for  purposes  not related  to that  production, 
— as fuel  for the propulsion  of motor  vehicles; 
(c) the importation  of mineral  oils; 
(d) the occurrence  of one  of the  events  mentioned 
in Article  2 (2). 
2. Member  States  shall  designate  the  natural  or 
legal  person  or persons  liable  to the excise  duty. 
Article  5 
1. Without  prejudice  to the  provisions  of Article  6, 
an establishment  in which  the  products  enumerated 
in Article  2 (1) are  manufactured  or subjected  to a 
specific  process  within  the  meaning  of Additional 
Note  5 to Chapter  27 of the CCT. 
When  a Member  State  makes  use  of the  option 
provided  for  in Article  2 (3)  the  establishment  in 
which  products  falling  within  heading  No  27.09  of 
the CCT  are  obtained,  shall  also  be valid  as an 
establishment  producing  mineral  oils. 
2. To  facilitate  supervision,  Member  States  may 
treat  as a single  production  establishment  several 
or all  the  production  establishments  of the  same 
undertaking. 
3. Member  States  shall  not  be  obliged  to treat 
establishments  in which  the  only  chargeable  pro-
ducts  manufactured  are  lubricants  or heating  oils subject  to a zero  rate,  as 'establishments  producing 
mineral  oils'. 
Article  6 
Member  States  shall  not  be  obliged  to treat  as 
'production  of mineral  oils': 
(a) operations  during  which  small  quantities  of 
mineral  oils  are obtained  incidentally; 
(b) operations  by which  the  user  of a mineral  oil 
makes  its reutilization  possible  in  his  own 
undertaking  provided  that  the  amount  of excise 
duty  already  paid  on  such  oil  is not  lower 
than  the  amount  of excise  duty  which  would  be 
due were  the reused  oil to be liable  again  to the 
excise  duty; 
(c) the operation  consisting  of mixing,  outside  a 
production  establishment  or a bonded  ware-, 
house,  mineral  oils  with  other  mineral  oils  or 
other  materials,  provided: 
— that  excise  duty  on the  components  has  been 
paid  previously,  and 
— that  the  amount  paid  is not  less  than  the 
amount  of excise  duty  which  would  be 
chargeable  on the mixture. 
The first  proviso  shall  not  apply  where  the  mixture 
is exempted  for a specific  use. 
The second  proviso  shall  not  apply  where  com-
ponents  to which  different  rates  apply  have  to be 
mixed  for technical  reasons. 
Article  7 
For the  purposes  of this  Directive  importation 
means  the  introduction  from  whatever  provenance 
of a mineral  oil  into  the  customs  territory  of a 
Member  State  or into  a free  zone  with  the exception 
of any  territories  in which  the  harmonized  excise 
duty  is not applicable. 
Article  8 
1. Excise  duty  shall  become  due: 
— when  a mineral  oil is put  into  consumption  for 
a use  not  covered  by an exemption  provided  for 
in Article  9. Mineral  oil is regarded  as put  into 
consumption  when  it is at the  free  disposal  of 
a person  outside  any  scheme  suspending  the 
excise  duty; 
— when  a mineral  oil is consumed  on the  premises 
of a production  establishment  for  purposes  not 
related  to that  production  or as motor  fuel  for 
the propulsion  of motor  vehicles; 
31.10.  73 Official  Journal  of the European  Communities No C 92/39 
— upon  the  occurrence  of one  of the  chargeable 
events  mentioned  in Article  4 subparagraph  (d); 
— when  it is established  that  a final  use  condition 
necessary  for  the  benefit  of a reduced  rate  of 
duty  or an exemption  is not  or is no longer 
fulfilled; 
— when  lpsses  are  established  which  cannot  be 
justified  under  the  conditions  prescribed  by the 
Member  States. 
2. Where  an imported  mineral  oil is subject  to the 
Common  Customs  Tariff  duties  or  to  charges 
having  equivalent  effect  and  has  been  introduced 
in the  framework  of a common  policy,  the  excise 
duty  shall  become  chargeable  at the  same  time  as 
such  common  duties  and  charges. 
3. A mineral  oil  which  is imported  or removed 
from  a production  establishment  or from  a bonded 
warehouse  may  be transferred  without  payment  of 
excise  duty  and  under  the  supervisions  of the  fiscal 
administration  to another  production  establishment 
or bonded  warehouse. 
4. On  a change  in one  or more  rates  of the  excise 
duty  stocks  of mineral  oil  put  into  consumption 
may be subjected  to an increase  in or reduction  of 
the excise  duty. 
Rules  for  recovering  the  increase  or the  repayment 
of the  excess  of the  excise  duty  shall  be determined 
by the Member  States. 
Article  9 
1. Mineral  oils  which  are  exported  under  fiscal 
control  from  the  territory  where  the  harmonized 
excise  duty  is applied  shall  be exempt  from  excise 
duty.  Member  States  shall  lay  down  the  conditions 
under  which  the excise  duty  which  has  already  been 
paid  shall  be reimbursed  on exportation. 
2. Exemption  from  excise  duty  will  also  apply  to: 
(a) mineral  oils  used  under  fiscal  control  otherwise 
than  as motor  fuel  or fuel; 
(b) gas-oils  used  under  fiscal  control  as fuel  for the 
propulsion  of railway  vehicles  running  on pub-
lic railway  networks; 
(c) gases  referred  to in Article  2 (1) (e) and  (j) used 
under  fiscal  control  as fuel; 
(d) heavy  oils,  other  than  gas  oils,  used  under  fiscal 
control,  as fuels;  those  oils  may  however  be subject  to any  Community  provisions  subse-
quently  adopted  to protect  the  environment  or 
to secure  Community  energy  supplies. 
Article  10 
1. Without  prejudice  to subsequent  Community 
provisions,  Member  States  may  maintain  the 
exemptions  or reductions  in the  rate  which  they 
apply  at the  date  when  this  Directive  enters  into 
force  to mineral  oils  used  under  fiscal  control: 
— for  air navigation; 
— for  internal  navigation  and  coastal  navigation; 
— for  coastal  fishing; 
— for  agriculture. 
2. Without  prejudice  to other  Community  pro-
visions,  Member  States  may  furthermore  maintain: 
(a) the exemptions  from  excise  duty  which  apply, 
under  their  customs  laws,  to imports  when  this 
Directive  enters  into  force  in the  cases  given  in 
the Annex; 
(b) the exemptions  from  excise  duty  which  they 
grant,  or will  grant,  under  bilateral  or multi-
lateral  conventions  or agreements  or by unilat-
eral measures: 
— to diplomatic  missions  or consular  represen-
tations  (including  trade  missions)  from  other 
states  established  in their  territories; 
— to international  or intergovernmental  insti-
tutions  or bodies  whose  head  office  is in 
their  territories; 
— to the  armed  forces  of other  states,  stationed 
in their  territories; 
— to bodies  entrusted  by foreign  governments 
with  the  task  of constructing,  improving  and 
maintaining  military  cemeteries. 
Article  11 
1. Without  prejudice  to other  Community  provi-
sions  Member  States  shall  be free  to fix  the  rates 
of duty  including  zero  rates.  The  rates  may  vary 
depending  either  on the  properties  which  a charge-
able product  possesses  or on the  use  to which  it is 
put. 
2. When  a Member  State  maintains  variations  in 
rates  in order  to benefit  certain  users  other  than 
those  provided  for  in Article  10,  it shall  inform  the 
Commission  thereof  within  one  month  from  the 
*f./ 
No C 92/40 Official  Journal  of the European  Communities 31.10.  73 
date when  this  Directive  enters  into  force.  In so 
far as shall  be necessary  the  Commission  shall  con-
sult Member  States  and  give  an opinion  within 
three  months. 
3. Where  a Member  State  intends  to introduce 
new variations  in rates  in order  to benefit  specific 
users,  it shall  inform  the  Commission  in good  time 
and in writing  to that  effect. 
If the  Commission  considers  it necessary,  it may 
consult  the  Member  States  and  send  the  Member 
State  concerned  an Opinion  or a Recommendation 
within  two  months  following  receipt  of the  above-
mentioned  communication. 
The Member  State  shall  only  introduce  the  new 
variations  in rates  after  receipt  of the  Commission's 
Opinion  or Recommendation  or after  the expiry  of 
the two  months'  time  limit. 
III. Controls 
Article  12 
1. Member  States  shall  take  all necessary  measures 
for the control  of mineral  oils: 
— produced  and  stored  in production  establish-
ments, 
— put  into  circulation, 
— disposed  of in way  of trade, 
— stored  in bonded  warehouses, 
— held  and  used  for  purposes  qualifying  for  an 
exemption  from  duty  or for a reduced  rate. 
2. The  control  measures  mentioned  in paragraph  1 
may be relaxed  in cases  where  there  is no reason  to 
fear that  the  collection  of the  excise  duty  will  not 
be at risk. 
In the  case  of those  products  mentioned  in Article  2 
which  are  used  either  as motor  fuel  or, at a reduced 
rate,  as fuel,  Member  States  will  take  all necessary 
measures,  e.g.  colouring  and  marking,  to prevent 
improper  use. 
IV. Bonded  warehouse  system 
Article  13 
1. Mineral  oil may  be held  in a bonded  warehouse 
without  payment  of duty  and  there  be subjected  to 
processes  set out  in paragraphs  2 and  3 in addition 
to the  usual  forms  of handling  which  may  be carried 
out in customs  warehouses. 2. In a bonded  warehouse  mineral  oils  may  be 
blended.  When  put  into  consumption  the  blend 
produced  shall  be chargeable  with  duty  at the  ap-
propriate  rate. 
3. In a bonded  warehouse  mineral  oils  may  not 
be mixed  with  other  substances  unless  the  mixture 
produced  constitutes  a mineral  oil within  the  mean-
ing of Article  2. The  second  sentence  of paragraph 
2 above  is also  applicable,  taking  into  account  the 
dispositions  of Article  3 if necessary. 
4. In the  case  of mineral  oils  imported  in the  un-
altered  state  or contained  in other  products  from 
non-member  countries  of the  European  Communi-
ties, the  provisions  of Council  Directive  69/74/EEC 
H of 4 March  1969  on the  harmonization  of pro-
visions  laid  down  by law,  regulation  or adminis-
trative  action  relating  to  customs  warehousing 
procedure  shall  apply  and  shall  have  the same  effect 
on excise  duty  and  on customs  duties. 
Article  14 
1. The  opening  of a bonded  warehouse  shall  be 
authorized  by the  administration  responsible  on the 
prior  request  of the  person  concerned  provided 
that he: 
(a) produces  or imports  mineral  oils  or is engaged 
in wholesale  trade  in such  oils  or alternatively 
provides  storage  facilities  for  third  parties  who 
deal in,  import  or  produce  mineral  oils. 
However,  depots  used  for  retail  sales  shall  be 
excluded  from  the bonded  warehouse  system; 
(b) has available  installations  which  conform  to the 
requirements  of national  laws,  regulations  and 
administrative  provisions  relating  to  bonded 
warehousing. 
2. Member  States  may  in addition  prescribe  sup-
plementary  conditions  for  opening  and  operating 
a bonded  warehouse  provided  that  these  apply 
identically  to indigenous  and  to imported  products. 
V. Collection  of the excise  duty 
Article  15 
1. Payment  of the  excise  duty  which  becomes  due 
in the  course  of a calendar  month  shall  be made  at 
the latest  at the  end  of a period  which  Member 
(x) OJ No L 58, 8. 3. 1969. 
31.10.73 Official  Journal  of the European  Communities No C 92/41 
States  are  free  to fix  between  the  fifteenth  of the 
following  month  and  the  fifteenth  of the  second 
month  after  it becomes  due. 
2. However,  Member  States  shall  have  the  option 
to extend  the  application  of provisions  governing 
the collection  of customs  duties  to cover  excise  duty 
on imported  products. 
VI. Excise  Committee 
Article  16 
Where  the  need  arises  Community  measures  for 
implementing  Articles  2 to 15  inclusive  shall  be 
decided  in accordance  with  the  procedure  laid  down 
by Council  Decision  No  of  establishing 
an Excise  Committee. 
VII. Transitional  provisions 
Article  17 
1. For  a period,  ending  not  later  than  the  time 
when  taxes  on  imports  and  remission  taxes  on 
exports  are  abolished  in trade  between  the  Member 
States,  Member  States  may  charge  with  the  excise 
duty,  by way  of derogation  from  Article  9 (2) (a), 
mineral  oils  which  are  used  for  lubrication  and,  by 
way of derogation  from  Article  9 (2)  (d),  heavy 
oils other  than  gas oils  used  as fuel. 
2. Ireland  and  the  United  Kingdom  may  have  three 
years  from  the  date  of the  entry  into  force  of this 
Directive  to apply  Article  15 (1). 
VIII.  Final  provisions 
Article  18 
1. Member  States  shall  refrain  from  subjecting 
mineral  oils  directly  or indirectly  to any  indirect 
charge  other  than  the  excise  duty  prescribed  in 
Article  1 and  the  value  added  tax  provided  for  by 
Council  Directive  67/227/EEC  of 11 April  1967  (1). 2. Without  prejudice  to subsequent  Community 
provisions  there  may  however  be retained: 
— in France:  the  charge  collected  for  the  'Hydro-
carbon  Support  Fund'  and  the  'Institut  du 
petrole'  (redevance  perdue  au profit  du fonds 
de soutien  des  hydrocarbures  et au profit  de 
l'lnstitut  du petrole); 
— in the  Federal  Republic  of Germany:  the  tax 
levied  on lubricating  oils  delivered  for  consump-
tion and  intended  to support  the  'Fund  for 
eliminating  used  oils'  (Riickstellungsfonds  zur 
Sicherung  der Altolbeseitigung); 
— in the  Netherlands:  the  special  duty  levied  on 
certain  mineral  oils  which  cause  air  pollution 
(heffing  brandstoffen  luchtverontreiniging). 
3. Without  prejudice  to  subsequent  Community 
provisions,  Member  States  may  by way  of dero-
gation  from  paragraph  (1)  introduce  special  taxes 
on certain  mineral  oils  under  emergency  measures 
relating  to the  protection  of the  environment,  as 
referred  to in the  agreement  of the  government 
representatives  of the  Member  States  meeting  in 
the Council  on 6 March  1973. 
Article  19 
In order  to enable  the  Council  to give  an Opinion 
before  1 July  1975  on  the  common  excise  duty 
scheme  to be applied  to mineral  oils  used  in the 
agricultural  sector  the  Commission  shall  submit 
proposals  relating  thereto  to the  Council  before 
1 July  1974. 
Article  20 
1. Member  States  shall  bring  into  force  on 1 Jan-
uary  1975  the  laws,  regulations  and  administrative 
provisions  necessary  for  compliance  with  the  pro-
visions  of this  Directive  and  shall  immediately  ad-
vise the Commission  thereof. 
2. From  the  date  on which  they  are  notified  of this 
Directive  Member  States  shall  also  ensure  that  the 
Commission  is informed  in adequate  time  to make 
known  its views  on their  future  intentions  to adopt 
essential  laws,  regulations  or administrative  pro-
visions  in the field  covered  by this  Directive. 
Article  21 
This  Directive  is addressed  to all Member  States. 
i1) OJ No 71, 14. 4. 1967,  p. 1301/67. 
No C 92/42 Official  Journal  of the European  Communities 31.10.  73 
ANNEX 
Exemptions  to the excise  duty  which  are referred  to in Article  10 (2) (a) of the Directive  cover: 
(a) mineral  oils  which  are used  to obtain  compensating  products  under  an inward  processing 
system  within  the meaning  of the Council  Directive  of 4 March  1969  (x); 
(b) mineral  oils  consumed  under  an inward  processing  system  for a use referred  to in Article 
2 (3) (d) of the Council  Directive  of 4 March  1969  as well  as the Annex  to the Commission 
Directive  of 30 June  1971  (2); 
(c) within  the limits  fixed  by each  Member  State  motor  fuels,  heating  fuels  and lubricants  which 
are aboard  a foreign  means  of transport  which  enters  a Member  State  for a temporary  stay 
or aboard  any  national  means  of transport  returning  from  a stay  abroad; 
(d) samples  of mineral  oils  of negligible  value  which  can  only  be used  for seeking  orders  for 
goods  to be imported  or for taking  orders  for goods  to be exported; 
(e) samples  of mineral  oils  other  than  those  listed  above,  imported  under  re-export  conditions 
to be used  in orders  for the import  or export  of goods; 
(f) samples  of mineral  oils  for scientific  research; 
(g) goods  imported  for or on the account  of the exporter  and  on which  no work  or processing 
has been  carried  out abroad  or which  have  been  stored; 
(h) mineral  oils  intended  for display  at international  public  exhibitions  and  subsequently 
re-exported.  / 
(!) OJ No L 58, 8. 3. 1969. 
(2) OJ No L 161,  19.7.1971. 
Proposal  for a Regulation  (EEC)  of the  Council  increasing  the Community  tariff  quota 
for certain  eels  falling  within  subheading  No ex 03.01  A II of the  Common  Customs 
Tariff 
(Submitted  to the Council  by the Commission  on  14 September  1973) 
THE  COUNCIL  OF THE  EUROPEAN  COMMUNITIES 
Having  regard  to the  Treaty  establishing  the  Euro-
pean  Economic  Community,  and  in  particular 
Article  43 thereof; 
Having  regard  to the  proposal  from  the  Commis-
sion; 
Having  regard  to the  Opinion  of the  European 
Parliament; 
Whereas,  by Council  • Regulation  No  2727/72  (x) of 
19 December  1972,  the  Council  opened  and  allo-
(x) OJ No L 291,  28. 12. 1972,  p. 58. cated  among  the  Member  States  a Community 
Tariff  quota  for  1973  for 5 300  metric  tons  of fresh 
eels (live  or dead),  chilled  or frozen,  whether  in-
tended  for preservation  in brine  or for  the industrial 
manufacture  of products  falling  within  heading 
16.04,  falling  — subject  to conditions  to be deter-
mined  by  the  competent  authorities  —  within 
subheading  ex 03.01  A II of the  Common  Customs 
Tariff; 
Whereas  in fixing  the  quota  at 5 300  metric  tons, 
account  was  taken  of the  fact  that  community  pro-
duction  was  expected  to increase  considerably  in 
1973;  whereas  it has  become  apparent  that  there 
has thus  far  been  only  a slight  increase  and  that 
total  Community  requirements  in the  products  in 
question  are  higher  than  was  originally  estimated; 
whereas  further  requirements  amounting  to some