PROPOSAL FOR A COUNCIL DIRECTIVE amending Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Date: 1992-10-09
Institutions: European Commission
Subjects: Union transit, excise duty, free movement of goods, redemption, single document

COMMISSION OF THE EUROPEAN  COMMUNITIES 

C0M(92) 426 final 

Brussels, 9 October 1992 

PROPOSAL 

FOR À 

COUNCIL  DIRECTIVE 

amending Council Directive 92/12/EEC 

of 25 February  1992 

on the general arrangements  for products  subject 

to excise duty and on the holding, movement  and 

monitoring of such products 

(presented  by the  Commission) 

it'-

EXPLANATORY MEMORANDUM 

I. 

INTRODUCTION 

This proposal for a Directive simplifies and clarifies 

l. 
- without altering their content or substance - certain 
Articles of Council Directive 92/12/EEC1 of 25 February 1992 
on the general arrangements for products subject to excise 
duty and on the holding, movement and monitoring of such 
products. 

II.  COMMISSION PROPOSAL 

2.  Article 1  of  this  proposal  clarifies  that  certain 
territories  of  Member  States  are  to  be  treated  as 
third countries for fiscal purposes. 

3. Article  2 of  this proposal  is a simple clarification 
with  a  view  to  a  better  understanding  of  the  legal 
text. 

4. Article 3(a) of this proposal makes it clear that the 

intra-Community movement of products subject to zero-
rate  excise  duty  takes  place between  tax warehouses, 
so  ensuring  that  such  products  are  covered  by  the 
in 
movement 
Directive 92/12/EEC. 

arrangements 

provided 

for 

5. Articles  3(b),  4,  5(c)  and  6  of  this  proposal 
establish a legal framework  for the submission to the 
Committee  on  Excise  Duties  of  purely  technical  draft 
simplification  measures  which  take  account  of  the 
specific  circumstances  surrounding  certain  movements 
of  products  subject  to  excise  duty,  (particularly  in 
the  case  of  a  change  of  consignee),  which  relate  to 
verification  by  the  consignor  on  the  status  of  the 
consignee, which relate to delivery of products under 
Community  transit  arrangements  and  which  provide  for 
certain  arrangements  in  respect  of  administrative 
cooperation. 

6.  In  order  to  simplify  administrative  procedures, 
Article 5(a)  of  this  proposal  provides  for  an 
accompanying  document  not  to  be»  uf>ed  whom 
computerized procedures are employed. 

03 Ho L 76, 23.3.1992. 

procedure 

7.  Article 5(d) of  this  proposal  stipulates  that, where 
the dispatch  of products subject to  excise duty gives 
rise  to  a  declaration  to  the  effect  that  those 
products are to be placed under the internal Community 
transit 
single 
administrative  document,  that  document  has  the  same 
legal  effect  as  the  accompanying  document  for  excise 
duty  purposes  referred  to  in  Article 18  of 
Directive 92/12/EEC.  This will mean, inter alia, that 
there will be no need for documents to be substituted, 
thus  simplifying  documentary 
procedures,  where 
products  subject  to  excise  duty  move  between 
Member States via EFTA countries. 

means 

the 

by 

of 

8.  Article 6 of  this  proposal  provides,  also  in  respect 
of products subject to zero-rate excise duty, for the 
duty  to  be  collected  by  the  Member State  of 
destination  where  it  is  not  possible  to  determine 
where  the  offence  or  irregularity  was  committed  and 
the products do not reach their destination. 

Article  7  of  this  Directive  specifies  that  the 
procedures  relating  to  Articles  15  and  15a  (new) of 
Directive  92/12/EEC  shall  be  laid  down  in  accordance 
with  the  procedure  foreseen  in paragraphs  3 and  4 of 
Article 24. 

10. Article 8  of  this  proposal  provides,  finally,  that 
when products subject to excise are under a suspension 
arrangement  (tax  or  customs  duty)  before  24.00  on 
31 December 1992,  the  excise  duty  on  them  shall  be 
deemed to be suspended after that date. 

PROPOSAL FOR A COUNCIL DIRECTIVE 
amending Council Directive 92/12/EEC 
of 25 February 1992 on the general arrangements 
for products subject to excise duty and on the holding, 
movement and monitoring of such products 

THE COUNCIL OF THE EUROPEAN  COMMUNITIES, 

Having regard to the Treaty establishing the European Economic 
Community, and in particular Article 99 thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European  Parliament,1 

Having regard to the opinion of the Economic and Social 
Committee,2 

Whereas  it  is necessary,  in order  to give  full  effect  to the 
provisions of Council  Directive  92/12/EEC  of  25 February  1992 
to stipulate  the  territories  of  the Member  States  which  must 
be treated as third countries for fiscal purposes. 

Whereas  it  should  be  made  clear  that  the  intra-Community 
movement  of products  subject to  zero-rate  excise  duty  is also 
to take place between tax warehouses; 

Whereas  draft  simplification  measures  of  a  purely  technical 
nature  relating  in  particular  to  a  change  of  consignee,  to 
verification  by  the  consignor  of  the  status  of  the  consignee 
and  to  certain  arrangements  for  administrative  cooperation 
should be submitted to the Committee on Excise Duties; 

Whereas,  in  order  to  simplify  administrative  procedures,  an 
accompanying  document  should  not  be  used  where  computerized 
procedures are employed. 

Whereas,  in  order  to  simplify  documentary  procedures,  in  the 
event  of  the  dispatch  of  products  subject  to  excise  duty 
giving rise to a declaration to the effect that those products 
are  to  be  placed  under  the  internal  Community  transit 
procedure  by  means  of  the  single  administrative  document,  it 
should  be  established  that  that  document  is  equivalent  to  an 
accompanying document for excise-duty purposes; 

Whereas  in  the  event  of  products  subject  to  excise  duty  not 
arriving  at  their  destination  and  it  not  being  possible  to 
determine where the offence or irregularity was committed, it 

should be established  that the excise duty  is to be  collected 
by the Member state of destination; 

Whereas,  finally,  provision  should  be  made,  in  the  case  of 
products subject to excise duty that are covered by suspension 
arrangements  in  1992,  that  those  products  should  be  under 
suspension  of  excise  duties  thereafter  if  the  suspension 
arrangements have not been discharged, 

HAS ADOPTED THIS DIRECTIVE: 

Article 1 

In  Article 5(2) of  Council  Directive 92/12/EEC  the  words  "or 
territories  referred  to  in  Article 2 ( 1 ) ( 2 )  and  ( 3 )  or  the 
Channel  Islands"  shall  be  added  after  the  words  "third 
countries". 

— 

T  _ 

>"> 

un^^MMHMÛMMMritAtMBdttdtfa 

Article 2 

In  Article  7(2)  of  Council  Directive 92/12/EEC  the  words 
"intended  for  delivery"  shall  be  deleted  and  the  words  "or 
intended for delivery  in another Member State" added after the 
words "are delivered". 

Article 3 

Article 15 of Council Directive 92/12/EEC is hereby amended as 
follows: 

(a)  the following subparagraph shall be added to 

paragraph 1: 

"The  provisions  of  the  above  subparagraph  shall  apply 
mutatis  mutandis  to  the  intra-Community  movement  of 
products subject to zero-rate excise duty." 

(b)  The following paragraph shall be added: 

"5.  In  order  to  take  account  of  the  specific 
circumstances  surrounding  certain  types  of  movement  of 
products subject to excise duty, it shall be necessary to 
derogate  from  certain  provisions  of  Title III  of  this 
Directive, principally as regards a change of consignee. 

The  arrangements  and  formalities  relating  to  certain 
alterations, and  in particular  to a change  of  consignee, 
shall  be  laid  down  in  accordance  with  the  procedure 
provided for in Article 24 of this Directive." 

—MMMÉ*Ml»Hllltilnil«ll 

Article 4 

In  Title III  of  Council  Directive 92/12/EEC  the  following 
Article 15a shall be added: 

"Article 15a 

The  arrangements  to  enable  traders  and  the  competent 
authorities  to verify the status of the  consignee  in the 
light  of  the  rules  governing  the  movement  of  products 
subject  to  excise  duty  shall  be  laid  down  in  accordance 
with  the  procedure  provided  for  in  Article  24  of  this 
Directive." 

1U 

Article 5 

Article 18(1) of Council Directive 92/12/EEC is hereby amended 
as follows: 

(a) in  the  first  sentence  the  words  "Notwithstanding  the 
possible  use"  shall  be  replaced  by  the  words  "Except  in 
the case of the use"; 

(b) after the words  "Member States" the following words shall 
be  added:  "including  those  moving  by  sea  directly  from 
one Community port to another"; 

(c) after the final word  in the paragraph the following  shall 
be  added:  "as  shall  be  the  arrangements  under  which  the 
accompanying  document  is  replaced  by  a  computerized 
procedure." 

(d) a new paragraph la shall be added: 

"la) where  the  dispatch  of  products  subject  to  excise 
duty  which  are  to  move  between  Member  States  via 
EFTA  countries  gives  rise  to  a  declaration  to  the 
effect  that  those  products  are  to  be  placed  under 
the internal  Community transit procedure by means of 
the  single  administrative  document,  that  document 
shall be equivalent to that referred to above. 

In that case: 

- it  shall  be  clearly  indicated  on  the  single 
administrative  document  that a  dispatch  of  products 
subject to excise duty is involved; 

-  it  will  be  necessary  tor  a  duly  annotated  copy  oi 
the  single  administrative  document  to  be  sent  back 
by  the  consignee  for  discharge  purposes  in 
accordance with the procedure foreseen  in Article  19 
of this Directive." 

Article 6 

In Article 20(3) of Council Directive 92/12/EEC the following 
sentence shall be added after the final sentence: 

"However, where the Member State of departure applies a 
zero-rate excise duty to products which do not arrive at 
their destination and it is not possible to determine 
where the offence or irregularity was committed, that 
offence or irregularity shall be deemed to have been 
committed  in the Member State of destination, which shall 
collect the excise duties at the rate in force on the 
date when the products were dispatched." 

In Article 24(2) of Council Directive 92/12/EEC the figures 
"15, 15a" shall be inserted after "Articles 7". 

Article 7 

12 

13 

In Title VII of Council Directive 92/12/EEC the following 
Article 25a shall be .added:: 

Article 18 

"Article 2&a 

Products  subject  to  excise  duty  that  are  under  a 
suspension  arrangement  other  than  specified  in  Articles 
5(2) and  18(la) before  1 January 1993  and  which  has  not 
been discharged, shall be deemed,  after that  date, to be 
under suspension of excise duty. 

When  this  involves  the  internal  Community  transit 
suspension  arrangements,  the  provisions  in  force  at  the 
time  when  the  products  were  placed  under  these 
arrangements  shall  continue  to  apply  during  the  period 
when  these  products  are  under  these  arrangements  which 
shall  be  determined  in  accordance  with  the  said 
provisions. 

When  this  involves  national  suspension  arrangements, 
Member  States  shall  determine  the  conditions  and  the 
formalities  under  which  the  suspension  arrangements  are 
discharged after  1.1.1993. 

*H 

FINANCIAL  STATEMENT 

Application of the present proposed Directive will not 
produce an increase in Community own resources. 

uriiii i-i«»i»»riii  i r  i  iii»iiiHii.'i*ri->iliiTi  ii>ri 

Stateient of ispact on SMEs and EaployBent 

This  proposed  Directive  aodifying  Council  Directive  92/12/CEE dated 25 February  1992 on the  general 
arrangements  for  products  subject to excise  duty  and on the  holding,  aovesent  and  Eonitoring  such 
products is accessary  isi the light of the abolition of fiscal frontiers and is part of all the Measures 
taken in order to achieve the internal earket. 

1. 

Administrative obligations on businesses arising froa application of the present 
Directive: 

None 

2. 

What are the advantages for businesses? 

- adainistative benefits regarding change of consignee; 

- a benefit for the consignor with verification of the status of the consignee. 

3. 

Are there any drawbacks for businesses in terns of additional costs? 

Application of the present Directive will not iiipose any additional costs on businesses. 

4. 

Effects on eaployient: 

None 

5. 

The two sides of industry have not been consulted. 

6. 

No less binding alternative is available with a view to abolishing tax frontiers. 

ISSN 0254-1475 

COM (92) 426 final 

DOCUMENTS 

EN 

09 

Catalogue number : CB-CO-92-441 -RN-C 

ISBN 92-77-47978-7 

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