PROPOSAL FOR A COUNCIL DIRECTIVE ON THE GENERAL ARRANGEMENTS FOR PRODUCTS SUBJECT TO EXCISE DUTY AND ON THE HOLDING AND MOVEMENT OF SUCH PRODUCTS
Date: 1990-11-07
Institutions: European Commission
Subjects: alcoholic beverage, excise duty, free movement of goods, mineral oil, quantitative restriction, tobacco

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) 

- 2 -

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. 

- 3 -

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)... 

- 4 -

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 

5 -

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, 

- 6 -

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. 
fiscal 
territoriality). 

(maintaining  the _ principle 

of 

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. 

- 8 -

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. 

- 9 -

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. 

- 10 -

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. 

- 11 -

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... 

- 12 -

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 
administrative 
complications. 

therefore 

subjected 

not 

be 

to 

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. 

- 13 -

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. 

- 14 -

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; 

* 

• 

- 15 -

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 

Article 4 of  Council Directive  77/388/EEC  , as  last amended by  Directive 

i 

89/465/EEC  , taking  place  in a Member  State other  than the one of  release for 

2 

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. 

- 16 -

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; 

-  17  -

Whereas  f i n a l ly  provision  should  be  made  to  s et  up  a  Committee  on 
Excise  Duties  to  take  p a rt  in  t he  p r e p a r a t i on  of  Community  r u l es 
and  of 
necessary 
Directives 
a l c o h o l ic  beverages  and  mineral  o i l s, 

t he 
on  the  structures  of  duty  on  manufactured  tobacco, 

implementation  of 

t h is  D i r e c t i v e, 

for 

HAS  ADOPTED  THIS  DIRECTIVE: 

- 18 -

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 

T h is  D i r e c t i v e,  as  w e ll  as  t he  D i r e c t i v es 
1 ( 2 ), 
t e r r i t o ry 
a p p ly  w i t h in 
Community  as  defined  in  Council  Regulation  (EEC)  No  2151/84. 

customs 

s h a ll 

t he 

referred  to  in  Article 

of 

t he 

(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, 
, p, 
OJ No C  , 
, p, 
OJ No C  , 
, p 
OJ No C  , 
(2) OJ N  L197, 27.07.1984, p 

10 
12 

1. 

(COM(89)526  final) 
(C0M(89)527  final) 
) 
(COM(90) 
) 
(COM(90) 
);7 
(COM(90) 

- 19 -

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 

-  20  -

payment 
products  and  those  of  other  Member  States. 

apply  w i t h o ut  d i s t i n c t i on  between 

to 

n a t i o n al 

A r t i c le  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/. 

- 21 -

Parliament, shall adopt amendments to these provisions 

TITLE II 

PRODUCTION AND HOLDING 

Article 6 

1.  Each  Member  S t a te 

t he 
p r o d u c t i on  and  h o l d i ng  of  products  subject  to  duty,  subject  to  the 
provisions  of  this  Directive. 

r u l es  c o n c e r n i ng 

s h a ll  d e t e r m i ne 

i ts 

2.  The  production  and  holding  of  products 

subject 

to  excise  duty, 

t he 

where 
t he 
to  checks 
h e r e i n a f t er  c a l l ed  " w a r e h o u s e s ". 

l a t t er  h as  n ot  been  p a i d, 
o ut  under 
c a r r i ed 

s h a ll  be 

subject 

system  of 

t ax  warehouses, 

A r t i c le  7 

The  opening  of  warehouses  s h a ll  be  s u b j e ct 
competent  a u t h o r i t i es  of  t he  Member  S t a t e s. 

to 

authorization  by  the 

The  h o l d e rs 
w a r e h o u s e k e e p e r s. 

of 

such  authorization  shall  be  known  as  authorized 

A r t i c le  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. 

- 22 -

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, 

- 23 -

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. 

- 24 -

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 

t he  accompanying  a d m i n i s t r a t i ve  document  or  a  copy 
for 
follows 

of  t he  commercial  document  s h a ll  be  r e t u r n ed  w i t h o ut  d e l ay 
d i s c h a r g e, 
t h an 
r e c e i p t, 

consignee  to  the  consignor. 

and  n ot 
t he 

t he  month  which 

l a t er 

by 

in 

2. 

t h e re 

If 
authorities  thereof. 

is  no  d i s c h a r g e, 

t he  consignor  shall  inform  the  competent 

A r t i c le  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 

- 25 -

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). 

-  26  -

TITLE  IV 

REIMBURSEMENT 

A r t i c le  16 

1.  The  products  subject 

to  excise  duty  r e l e a s ed  for  consumption, 

any 

of 
Article 
or 
of 
and  of 

from 

release 

request 
from 

the 
at 
may, 
derogation 
by 
of 
a 
suspension 
d u t i es 
in 
the  products 
consumption 
l a id  down  in  A r t i c le  18. 

arrangements 

are 

the  Member  S t a te  of 

a c t u a l ly 

consignor, 

and 

11(1), 
a 

be 
r e t u rn 

the 

subject 

reimbursement  of 

i n to 

the  duty-
excise 
for  consumption,  when 
for 
to  be 
released 
in  the  circumstances 

a 
r e l e a se 
destined 

in  another  Member  S t a t e,  or 

2. 

In  the  case  of  duly-established  exceptional  circumstances  preventing  the 

a p p l i c a t i on  of  the  provisions  of  paragraph  1,  the  Member  State  in  which 

the  release  f or  consumption  took  place  s h a ll  reimburse  the  amount 

wrongfully  p a i d,  on  request,  showing  the  payment  of  the  excise  duties 

in 

the  Member  State  in  which  the  a c t u al  release  f or  consumption  took  place. 

A r t i c le  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, 
a 
the  ensuing  reimbursement,  as  well  as  reimbursement 
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 

A r t i c le  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  E x c i se  D u t i e s, 

h e r e i n a f t er 

c a l l ed 

t he 

"Committee", 

is  h e r e by  s et  u p, 

composed 

of 

the 

representatives 

of 

t he  Member  S t a t es 

and  chaired  by 

the 

representative  of 

the 

Commission. 

2.  The  Committee  s h a ll  adopt  i ts  own  r u l es  of  p r o c e d u r e. 

- 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 
OJ  No  C 
OJ  No  C 
(2) /ÔJ No  C 
OJ  No  C 
OJ  No  C 

p. 
(COM(90) 
p.  ;  (COM (90) 
p.  ;  (COM(90) 

of 
of 
of 

of 
of 
of 

(COM(89)525  final) 

(COM(89)526  final) 
(COM(89)527  final) 
) 
) 
)7 

p.  ;  (COM(90) 
p.  ;  (COM(90) 
p.  ;  (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 -  ,. A C C O M P A NY INt  ADtflNlSTRA7 iVE  DOCUMENT 

'i. AUViiCi^ùv-J ...-.:;!:>i-UJSi: KEEPER 

CO!J3.IGl.CR 

2. REFERENCE N° 

3. DATE 

4. AUTHORIZED WAREHOUSE KEEPER 

CONSIGNEE 

5. PERSON WITH  FINANCIAL  RESPONSIBILITY 

Ô. COUNTRY  OF  DESPATCH 

7. COUNTRY OF  DESTINATION 

8. IDENTIFICATION OF  TRANSPORT 

9. DESCRIPTION' OF GOODS - NUMBER OF CONTAINERS 
QUANTITY AND PACKAGES - MARKS AND NUMBERS 

10.  CN CODE 

i 
| 11. GROSS WEIGHT 
i 

12. NET WEIGHT 

• 

| 

i 

! 
1 
1 
1 

13. VALUE 

14. DESCRIPTION OF GOODS - NUMBER  OF  CONTAINERS 
QUANTITY AND PACKAGES - MARKS AND NUMBERS 

15. CM CODE 

16. GROSS WEIGHT  17. NET WEIGHT 

18.  V A L U E_ 

19. ITINERARY AND TIME FOR  JOURNEY 

20. PLACE AND DA 
SIGNATURE 

i ~ 

-  35  -

2 1.  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. 

ISSN 0254-1475 

COM(90) 431 final 

DOCUMENTS 

EN 

09 

Catalogue number : CB-CO-90~560-EN-C 
ISBN 92-77-65601-8 

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