iOIVMISSION OF THE EUROPEAN COMMUNITIES 
C0M(92) 6 final 
Brussels, 23 January 1992 
Amendment to the proposal for a 
ÇQUNÇIU PIREÇTIYS 
on the general arrangements for products subject to excise duty 
and on the holding and movement of such products 
(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
EXPLANATORY MEMORANDUM 
On 27 September 1990 the Commission presented to the Council a proposal for 
a Directive on the general arrangements for products subject to excise duty 
and on the holding and movement of such products.1 
The Economic and Social Committee gave Its opinion on the matter on 30 
January 1991.2 
The European Parliament gave its opinion on 12 June 1991,3 acting on the 
basis of a report prepared by the Committee on Economic and Monetary 
Affairs and Industrial Policy. On that occasion, twenty-six amendments to 
the report were adopted by Parliament. The amendments are aimed Inter al la 
at extending the concept of "authorized warehousekeeper", at requiring 
Member States to draw up each year a list of their authorized 
warehousekeepers, at describing the procedures for providing documentation 
and at redesigning the arrangements for the reimbursement of excise duty. 
The Commission has taken up eight of the amendments adopted by Parliament, 
and these are the subject of this amended proposal. 
1 OJ No C 322 of 21 December 1990, p. 1. 
2 OJ No C 69 of 18 March 1991, p. 25. 
3 0J No C of , p. ... 
- A VTo -
ORIGINAL PROPOSAL AMENDED PROPOSAL 
TITLE I 
GENERAL PROVISIONS 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 
Commun 111es. 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 European 
Commun i 11es. 
2. The particular provisions 
relating to the rates and 
structures of duty on products 
subject to excise duty are 
contained In Directives ... (1) 2. Unchanged 
Article 3a (new) 
For the purposes of this Directive: 
(a) "authorized warehousekeeper" means 
the natural or legal person authorized 
by the competent authorities of a 
Member States to produce, process, hold, 
receive and dispatch, in the exercise of 
his occupation, products subject to 
excise duty under the duty-suspension 
arrangements as they apply under the 
tax-warehousing system; 
(b) "tax warehouse" means any place at 
which products subject to excise duty 
are produced or held by an authorized 
warehousekeeper in the exercise of his 
occupation under the duty-suspension 
- 2 -
arrangements, subject to certain 
conditions laid down by the competent 
authorities of the Member State In which 
the tax warehouse is situated; 
(c) "duty-suspension arrangements" means 
the tax arrangements applying to the 
production, processing, holding and 
movement of products under suspension of 
duty; 
(d) "registered operator" means the 
natural or legal person who does not 
rank as an authorized warehousekeeper 
and who is authorized by the competent 
authorities of a Member State to receive 
In the exercise of his occupation 
products subject to excise duty under 
the duty-suspension arrangements and 
originating in another Member State. A 
registered operator may not, however, 
hold or dispatch the products under the 
duty-suspension arrangements; 
(e) "non-registered operator" means the 
natural or legal person who does not 
rank as an authorized warehousekeeper 
and who is authorized to receive on an 
occasional basis In the exercise of his 
occupation products subject to excise 
duty under the duty-suspension 
arrangements and originating in another 
Member State. A non-registered operator 
may not hold or dispatch the products 
under the duty-suspension arrangements. 
Prior to the dispatch of goods, he shall 
guarantee payment of the excise duty to 
the tax authorities of the Member State 
of destination. 
- 3 -
Article 4 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 
countrles. 1. The chargeable event for excise duty 
levied on products subject to excise 
duty shall be production on the customs 
territory of the Community or 
importation Into the customs territory 
of the Community from third countries. 
2. Excise duty shall become 
chargeable when the products are 
released for consumption. 
Release for 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. Unchanged 
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 payment 
to apply without distinction 
between national products and 
those of other Member States. 3. Unchanged 
- 4 -
TITLE III 
MOVEMENT OF GOODS 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 goods 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, 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. Article 11 
1. Without prejudice to Articles 9 and 
11a, movement under the duty-suspension 
arrangements of products subject to 
excise duty shall take place between 
authorized warehousekeepers. 
2. Warehousekeepers authorized by the 
competent authorities of a Member State 
in accordance with Article 7 shall be 
deemed to be authorized for national and 
Intra-Community movement operations. 
3. The risks inherent in 
intra-Community movement shall be 
covered by the guarantee provided by the 
authorized warehousekeeper of dispatch 
and prescribed in Article 8 or, where 
appropriate, by a Joint and several 
guarantee provided by the consignor and 
the carrier. The guarantee, the 
characteristics of which shall be 
determined by the Member States, shall 
be valid throughout the Community. 
4. The liability of the authorized 
warehousekeeper of dispatch and, where 
applicable, that of the carrier may be 
discharged only after delivery of the 
products to the consignee and return of 
the accompanying document referred to Ir 
Article 12, under the conditions laid 
down In Article 13(2). 
- 5 -
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 
author I zed 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 11a (new) 
1. By way of derogation from 
Article 11(1), and In cases where the 
level of excise duty Is not determined 
by reference to the final selling price, 
the consignee may be a professional 
operator who does not rank as an 
author I zed warehousekeeper. A 
non-authorized warehousekeeper may, in 
the exercise of his occupation, receive 
products subject to excise duty under 
the duty-suspension arrangements and 
originating In another Member State. He 
may not, however, hold or dispatch such 
products under the duty-suspension 
arrangements. 
2. An operator as referred to above 
may, prior to receipt of the goods, ask 
to be registered with the tax 
authorities of his Member State. 
A registered operator shall comply with 
the following requirements: 
(a) he shall guarantee payment of the 
excise duty In accordance with the 
conditions laid down by the tax 
authorities of his Member State, without 
prejudice to Article 11(4); 
(b) he shall keep a record of product 
del I ver les ; 
- 6 -
(c) he shall present the products 
whenever so required; 
(d) he shall consent to all checks and 
controls. 
For such an operator, excise duty shall 
be chargeable on receipt of the goods 
and shall be paid In accordance with the 
procedures laid down by each 
Member State. 
3. If an operator as referred to In 
paragraph 1 Is not registered with the 
tax authorities of his Member State, he 
shall comply with the following 
requirements: 
(a) he shall, prior to dispatch of the 
goods, lodge a declaration with the tax 
authorities of the Member State of 
destination and shall guarantee payment 
of the excise duty without prejudice to 
Article 11(4); 
(b) he shall pay the excise duty 
chargeable in the Member State of 
destination on receipt of the goods, In 
accordance with the procedures laid down 
by that Member State; 
(c) he shall consent to all checks 
enabling the administration of the 
Member State of destination to verify 
that the goods have actually been 
received and that the excise duty 
chargeable has been paid. 
4. Subject to paragraphs 2 and 3 above, 
the provisions of this Directive 
relating to the movement of products 
subject to excise duty under the 
duty-suspension arrangements shall be 
applI cab le. 
7 -
5. Member States may decide that this 
Article Is not to apply when the level 
of excise duty can be determined only by 
reference to the final selling price. 
Article 11b (new) 
A tax representative may be appointed by 
the authorized warehousekeeper. He 
shall be established In the Member State 
of destination and shall be authorized 
by the tax authorities of that 
Member State. When acting on behalf of 
the consignee, he shall comply with the 
following requirements: 
(a) he shall guarantee payment of the 
excise duty In accordance with the 
conditions laid down by the tax 
authorities of the Member State of 
destination, without prejudice to 
Article 11(4); 
(b) he shall pay the excise duty 
chargeable In the Member State of 
destination on receipt of the goods, in 
accordance with the procedures laid down 
by that Member State; 
(c) he shall keep a record of product 
deliveries and shall Inform the tax 
authorities of the Member State of 
destination of the place to which the 
goods have been supplied. 
- 8 -
Article 13 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. 1. The tax authorities of each 
Member State shall be informed by 
operators of goods dispatched and 
received by means of the document 
referred to In Article 12. This 
document shall be completed In 
tr iplIcate: 
- one copy to be retained by the 
consignor ; 
- one copy for the consignee; 
- one copy to be returned by the 
consignee to the consignor for 
discharge. 
However, the competent authorities of 
each Member State may provide for the 
use of further copies of this document: 
- one copy, where appropriate, for the 
competent authorities of the 
Member State of departure; 
- one copy, where appropriate, for the 
competent authorities of the 
Member State of destination. 
2. Where products subject to excise 
duty are dispatched under the 
duty-suspension arrangements to an 
authorized warehousekeeper or to a 
registered or non-registered operator, 
copy of the commercial document duly 
endorsed shall be returned by the 
consignee to the consignor not later 
than In the calendar month following 
that in which the goods were received 
the consignee. 
The return copy shall contain the 
following particulars necessary for 
discharge: by 
(a) the address of the office of the tax 
authorities responsible for the 
consignee; 
- 9 -
(b) the date and place of receipt of the 
goods ; 
(c) a description of the goods received 
in order to determine whether the 
consignment corresponds to the 
particulars given on the document; 
(d) the reference or registration number 
issued by the competent authorities of 
the Member State of destination; 
(e) the authorized signature of the 
cons Ignee. 
3. If there Is no discharge, the 
consignor shall Inform the tax 
authorities of his Member State within a 
period to be determined by those 
authorities. That period may not, 
however, exceed three months after the 
date of dispatch of the goods. 
- 10 -
Article 16 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. 1. Products subject to excise duty 
which have been released for consumption 
may, at the request of an operator in 
the exercise of his occupation, qualify 
for reimbursement of excise duty by the 
tax authorities of the Member State in 
which the products were released for 
consumption In cases where they are 
Intended for consumption In another 
Member State. 
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. 2. For the purposes of paragraph 1, 
following provisions shall apply: the 
(a) the consignor shall, prior to 
dispatch of the goods, submit an 
application for reimbursement to the 
competent authorities of his 
Member State and shall produce evidence 
of payment of the excise duty. However, 
the competent authorities may not make 
reimbursement dependent on the 
compulsory presentation of the document 
drawn up by those authorities and 
evidencing initial payment; 
(b) the movement of the goods referred 
to at (a) shall take place on the basis 
of the document referred to in 
Article 12(1); 
(c) the consignor shall present to the 
competent authorities of his 
Member State the return copy of the 
document referred to at (b) duly 
endorsed by the consignee and 
accompanied by a document certifying 
payment of excise duty in the 
Member State of consumption or giving: 
- 11 -
- the address of the relevant office of 
the tax authorities of the Member State 
of destination; 
- the date of acceptance of payment by 
that office, together with the reference 
or registration number of the payment. 
3. The tax authorities of each 
Member state shall lay down the control 
procedures for reimbursements effected 
within the national territory. 
Member states shall ensure that the 
amount of excise duty reimbursed does 
not exceed the amount actually paid. 

- JZ -
ESN02S4-M75 
COM(92) 6 final 
DOCUMENTS 
EN 02 09 
Catalogue number : CB-CO-92-007-EN-C 
ISBN 92-77-79594-8 
Office for Official Publications of thfi liuropean Communities 
L-2985 Luxembourg