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 on the holding, movement and monitoring of such products, Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils and Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils
Date: 1994-06-28
Institutions: European Commission
Subjects: administrative check, administrative cooperation, excise duty, mineral oil, tax harmonisation, transport document

m 
ehs«-

IÉÉSS^ 

COMVIISSION OF THE EUROPEAN COMVIUNITIES 

COM(94) 179 final 
Brussels, 28.06.1994 

94/0155  (CNS) 

PROPOSAL 
FORA 
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, 
Council Directive 92/81/EEC of  19 October  1992 on the harmonization of the 
structures of excise duties on mineral oils and Council Directive 92/82/EEC of 
19 October  1992 on the approximation of the rates of excise duties on mineral 
oils 

(presented by the Commission) 

EXPLANATORY MEMORANDUM 

I. 

INTRODUCTION 

1.  On  1 January  1993 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,1 as last amended by 
Directive  92/108/EEC2  of  31 December  1992, 
introduced  a  Community 
movement  and  monitoring  system  for  excise  duties.  Council  Directive 
92/81/EEC of  19 October  1992 on  the harmonization  of  the  structures  of 
excise duties on mineral oils3 laid down a harmonized  structure  for  excise 
duties  on  mineral  oils. 
In  addition,  Council  Directive  92/82/EEC  of 
19 October  1992  on  the  approximation  of  the  rates  of  excise  duties  on 
mineral  oils4 laid  down  the  minimum  excise-duty  rates on  such  products. 
These three Directives are part of  the general  framework  for  the abolition 
of  frontier  controls  necessary  to  ensure  that  the  internal  market  provided 
for in Article 7a of the Treaty is established and functions  smoothly. 

2.  During the first  year of implementation  of the Directives,  the Commission 
carefully  monitored  the  operation  of  the  systems  introduced  in  close 
collaboration  with  the economic  operators  involved  and  with  the  relevant 
national  authorities,  mainly  through  the  discussions  held  within  the 
Committee  on  Excise  Duties,  which  was 
set  up  under  Article 24  of 
Directive  92/12/EEC.  The  Committee  has  established  a  number  of 
common  guidelines  enabling  the movement  and  monitoring  system  to be 
applied  in  a  harmonized  fashion.  However,  it  has  transpired  that 
interpretation  cannot  make  up  for  gaps  in  the  Community  legislation  in 
force and that further  Community legislation is therefore essential. 

Furthermore,  this monitoring process has shown that certain  provisions of 
the Directives can be simplified  so as to ease the administrative burden on 
the traders concerned. 

3.  To enable these clarifications and simplifications to be made, it is necessary 
to  amend  and  supplement  certain  articles  of  Directives  92/12/EEC, 
92/81/EEC and 92/82/EEC without substantially altering their content. 

1 
2 
3 
4 

OJ No L 76, 23.3.1992, p.  1. 
OJ No L 390, 31.12.1992, p.  124. 
OJ No L 316, 31.10.1992, p.  12. 
OJ No L 316,  31.10.1992, p.  19. 

4.  All  these  simplifications  and  clarifications  relating  to  the  excise-duty 
arrangements have to be undertaken at Community  level  in order to ensure 
that  the  internal  market  provided  for  in  Article 7a  of  the  Treaty  operates 
smoothly.  The  provisions  of  Directives 92/12/EEC,  92/81/EEC  and 
92/82/EEC  have established  a cohesive  Community  legislative  framework 
that has to be applied  uniformly.  In order  to  preserve  and  reinforce  that 
cohesion,  the clarification  and simplification  measures can  be applied  only 
at  Community  level  by  means  of  essential  amendments  to  certain 
prescriptive provisions in thé three above-mentioned Directives. 

EL  DETAILED DESCRIPTION OF THE COMMISSION'S  PROPOSAL 

5.  Article  im 

The  territory  of  San Marino  is  currently  part  of  the  tax  territory  of  the 
Community  for  excise-duty  purposes  but  not  for  VAT  purposes.  This 
situation  has  created  complications  for  transactions  originating  in  or 
intended for that territory. 

The  present  provision  has  been  aligned  on  the  Sixth  ' Council  VAT 
Directive 77/388/EEC5 and so totally  excludes  San Marino  from the scope 
of  the  Community  excise-duty  Directives  in  order  to  ensure  identical 
treatment for transactions originating in or intended for that territory. 

6.  Article K2WaV 

At  the  moment,  when  goods  are  exported,  particularly  by  road,  via  the 
territory  of  two  or  more  Member States,  application  of  the  customs 
procedure  for  exports  cannot  alone  guarantee  protection  against  risks 
inherent in the movement of  those goods from  the place of  dispatch  to the 
office  at the point of  exit  from  the Community.  However,  the application 
of  Article  19(4) of  Directive 92/12/EEC  makes it possible,  under the duty-
suspension  arrangements,  for  such  a  guarantee  to  be  provided  since 
customs  formalities  have to be carried  out on  exportation.  Article  l(2)(a) 
therefore  provides  for  the  customs  procedure  for  exports  to  be  excluded 
from  the  excise-duty  suspension  arrangements.  Even  so,  traders  may 
benefit under customs legislation from the export simplification  procedures, 
namely the local clearance procedures referred to in Articles 283 et seq.  of 
Commission Regulation (EEC) No 24S4/93.6 

5  OJ No 145,13.6.1977, p. 1. 
6  OJ No L 253,  11.10.1993, p. 69. 

7.  Article  1 ( 2^ 

At  present,  when  products  subject  to  excise  duty  move  between  two 
Member States  via  one  or  more  EFTA  countries  or  one  or  more 
third countries,  they  are  generally  subject  in  practice  to  two  different 
procedures, namely the excise-duty procedure within the Community and a 
customs  procedure  for  transit  through  EFTA  or  third  countries.  This 
imposes  a  substantial  administrative  burden  on  traders.  The  aim  of  the 
present provision  is  to provide  -  where the dispatch  of  products  subject  to 
excise  duty  gives  rise  to  a  declaration  placing  the  products  under  an 
internal  Community  transit  procedure,  including  the  simplified  internal 
Community  transit  procedures  or  other  customs  procedures  (TIR  or  ATA 
carnet) - for that document to have the same legal status as the excise-duty 
accompanying  document  referred  to in Article  18 of  Directive 92/12/EEC. 
Among  other  things,  this  will  preclude  the  need  for  any  substitution  of 
documents  where  products  subject  to  excise  duty  move  between 
Member States via EFTA or third countries. 

8.  Article  U2V<Ti 

implementing 
There  are  currently  no  provisions  governing 
arrangements relating principally to the discharge procedure for excise-duty 
purposes  where  products  move  under  a  simplified  internal  Community 
transit procedure. 

the 

To  fill  this  gap,  the present provision  stipulates  that any  additional  details 
to  be  entered  on  transport  or  commercial  documents  serving  as  transit 
.  documents  and  any  changes  that  have  to  be  made  to  the  discharge 
procedure  where  products  move  under  a  simplified  internal Community 
transit procedure are matters that have to be dealt with by the Commission, 
assisted by the Committee on Excise Duties. 

9.  Article 1(3> 

The  present  provisions  of  Directive 92/12/EEC  do  not  specify  the 
arrangements  for the movement of products subject to excise duty  that are 
released  for  consumption  in  a  Member State  via  the  territory  of  another 
Member State.  Accordingly,  subject  to  certain  conditions,  the  present 
provision  stipulates  that  such  products  must  move  under  cover  of  the 
simplified  accompanying  document  used  for  excise-duty  purposes  and 
provided for in Commission Regulation (EEC) No 3649/92.7 

OJ No L 369,  18.12.1992, p.  17. 

10.  Article  1(5) 

This provision stipulates that any losses occurring in the course of the intra-
Community movement of goods have to be indicated on the accompanying 
document  in  order  for  that  document  to  be  discharged  correctly.  It  also 
details me various forms of annotation. 

In  order  to  limit  te  risks  inherent  in  the  intra-Comrmimty  movement  of 
goods,  this  amendment  provides  for  an  optional  guarantee -  in  place  of 
existing  guarantees -  to be provided by the transporter or the owner  of  the 
products. 

Furthermore,  in  order  to  ease  the  financial  burden  on  traders  associated 
with  the nature of  the products,  the mode of  transport  used  or  the amount 
of  duty  involved,  Member States  are  permitted  to  waive  the  guarantee 
requirement. 

12.  Article  l(0)(d) 

In  order  to  deal  with  the  specific  circumstances  of  certain  movements  of 
mineral  oils,  this  provision  lays  down  the  conditions  under  which  the 
authorized warehousekeeper of dispatch need not complete  the box  relating 
to the consignee on the accompanying document where the consignee is not 
known at the outset. 

13.  Article  1(7) 

This  provision  permits  the  authorities  in  the  Member States  to  exchange 
information  in  the  case  of  spot  checks  in  order  reinforce  administrative 
cooperation  between  Member States. 
In  addition,  the  exchange  of 
information  may  be  carried  out  by  means  of  a  uniform  control  document 
the  form  and  content  of  which  are  determined  by  the  Commission  in 
accordance  with 
in  Article 24  of 
Directive 92/12/EEC,  under which the Committee on  Excise  Duties  has to 
be consulted. 

the  procedure  provided 

for 

14.  Article  1(3) 

This  provision  stipulates  that  the  accompanying  document  applicable  to 
duty-suspension  arrangements  must  be  used  where  products  move  under 
such  arrangements  between  two  tax  warehouses  located  in  the  same 
Member State via the territory of a different  Member State. 

15.  Article  ltëttrt and (M 

The rules relating  to the procedure  for  the discharge of  the return copy  of 
the  accompanying  document  do  not  currently  allow  simplifications  to  be 
made.  To that end, Article  l(9)(a) permits the information contained in the 
copies  of  the  accompanying  document 
intended  for  the  competent 
authorities of  the Member State of dispatch or destination  to be transmitted 
by computerized means, while Article  l(9)(b) provides for  the return copy 
of the accompanying document to be transmitted to the consignor by fax in 
order  to  ensure  that  the  operation  is  duly  and  speedily  concluded. 
Furthermore,  where  products  move  regularly  between  tax  warehouses 
located  in  two  Member States  without  crossing  the  territory  of  another 
Member State, the discharge procedure may be simplified. 

16.  Article 1(10) 

The last subparagraph of  Article 23(1) provides  for  uniform  tax rules to be 
adopted  regarding  the  conditions  and  limits  of  exemptions  granted  to 
various  international  organizations.  To  that  end,  Article  1(10)  lays  down 
the  arrangements  under  which  such  organizations  may  be  exempted  from 
excise duty when receiving products subject to duty. 

Article  1(10) also provides for the reference  to exemption  from excise duty 
levied  on  imports  in  international  travel  between  third  countries  and  the 
Community to be deleted from Directive 69/169/EEC.8 

17.  Article  K in 

The current provisions  of  Directive 92/12/EEC  do  not  lay  down  any rules 
governing  the  tax  treatment  of  certain  products  subject  to  excise  duty 
In  order  to  fill  this  gap,  Article  1(11) 
coming  from  third  countries. 
provides  for  the  duty-free  importation  of  fuels  and  lubricants  on  board 
means  of  transport,  products  subject  to  excise  duty  in  the  context  of 
international  travel,  small  consignments  of  a  non-commercial  nature 
imported  from  third countries,  products subject to excise duty belonging  to 
persons  transferring  their  normal  place  of  residence  to  the  Community, 
products  subject  to excise duty  imported  oh  the occasion  of  a  marriage or 
acquired by  inheritance,  and products  subject  to excise  duty  that are to be 
used by monarchs or heads of state. 

8 

OJ No L  133, 4.6.1969,  p. 6. 

18.  Article 2(l)(a) 

The  definitions  of  mineral  oils  set  out  in  Article 2(1)  of  Directive 
92/81/EEC  have proved  inappropriate  in  that the  list  in  question  includes 
products which  will  never be used as  motor or heating  fuel.  To  that end, 
Article 2(l)(a)  provides  for  certain  products  to  be  excluded  from  the  list 
mentioned  in Article 2(1)  and for the list to be extended  to include  certain 
products likely to be used as motor or heating fuel. 

19.  Article 2(l)(b) and (3)(b) 

These provisions clarify  the term  "additive" and the concept  of  fuels from 
renewable resources. 

20.  Article 2(2\ 

In view  of  the reduction  in the scope of  the term  "mineral  oil" referred  to 
in  Article 2(l)(a)  of  Directive  92/81/EEC,  Article 4(3)  of  that  Directive 
has to be amended  to  take account of  the fact that certain  products are  no 
longer considered  to be mineral oils. 

21.  Article 2(3)(a) 

This provision  introduces a compulsory  exemption at Community  level  for 
mineral oils injected into blast furnaces for chemical  reduction purposes as 
an addition  to  the coal  used  as  the principal  fuel,  this in  order to  prevent 
distortions  of  competition  arising  from  different  taxation  arrangements  in 
Member States. 

22.  Article 2(4) 

This provision  stipulates  that mineral  oils released  for consumption  in  one 
Member State,  contained  in  the  fuel  tanks of  motor vehicles  and  intended 
to be used as fuels by such vehicles are to be exempted from excise duty in 
other Member States in  order not to impede free movement  of  individuals 
and goods and in order to prevent double taxation. 

23.  M t i s l e^ 

This Article updates the CN codes relating to leaded and unleaded petrol in 
the  light  of  the  amendments  made in  the  latest  version  of  the  Integrated 
Tariff of  the European Communities9 in order to make it easier for traders 
to satisfy  their declaration obligations. 

9  OJ No C 143A, 24.5.1993, p. 560. 

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,!  Council  Directive  92/81/EEC  of 
19 October  1992  on  the  harmonization  of  the  structures  of  excise  duties  on 
mineral  oils2  and  Directive 92/82/EEC  of 
the 
approximation of the rates of excise duties on mineral oil3 

19 October  1992  on 

THE COUNCIL OF THE EUROPEAN UNION, 

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

Having regard ta the proposal from the Commission, 

Having regard to the opinion of the European Parliament,4 

Having regard to the opinion of the Economic and Social  Committee,5 

Whereas  it  is  necessary  to  exclude  the  territory  of  San Marino  from  the 
Community's  tax territory in order to align the rules governing excise duties on 
the VAT rules currently in force,  and in particular the Sixth VAT Directive;6 

Whereas it  is  necessary  to exclude the customs procedure  for  exports from the 
excise-duty  suspension  arrangements  in  order to  be  able,  under  the  movement 
arrangements  applied  for  excise-duty  purposes,  to  protect  against  the  risks 
inherent  in the  movement  of  products from their place of  dispatch  to  the  office 
at the point of exit from the Community; 

Whereas,  when  the  dispatch  of  products  subject  to  excise  duty  gives  rise  to  a 
declaration  placing  those products  under an internal  transit procedure  or  under 
the  TIR  or  ATA  Convention  procedure,  it  is  necessary  to  establish  that  such 
declaration serves as the accompanying document for excise-duty purposes; 

1 
2 
3 
4 
5 
6 

QJNoL 76, 23.3.1992, p.  11. 
OJ No L 316, 31.10.1992, p.  12. 
OJ No L 316, 31.10.1992, p.  19. 

•-; 
OJ No L  145,  13.6.1977, p.  1. 

10 

Whereas, when products subject to excise duty are released for consumption  in a 
Member State and are intended  to be  moved to  that same Member State  via the 
territory  of  another  Member State,  it  is  necessary  to  use  the  simplified 
accompanying  document  as  provided  for  in  Commission  Regulation  (EEC) 
No 3649/92;7 

Whereas  it  is  necessary  to  indicate  on  the  accompanying  document  any  losses 
occurring  in  the  course  of  intra-Community  movement  in  order  to  ensure that 
that document  is  correctly  discharged  and  to  specify  the  forms  and  content  of 
such annotation; 

Whereas it is  necessary  to provide  for  an optional  guarantee,  in  place  of  those 
currently  in  existence,  to  be  provided  by  the  transporter  or  owner  of  the 
products in order to limit the risks inherent in intra-Community movement; 

Whereas  it  is  necessary  to  provide  for  the  possible  waiving  of  the  intra-
Community  movement  guarantee  for  authorized  warehousekeepers  in  the  light 
of the mode of transport used or where a small amount of duty is involved; 

Whereas it is necessary  to lay down the conditions that the consignor of  mineral 
oils  must meet if  he is  not to complete  the box  relating  to the consignee  on the 
accompanying document where the latter is not known at the outset; 

Whereas  it  is  necessary  to  provide  for  the  possibility  of  additional  measures 
being  adopted  regarding  spot  checks  in  order  to  increase  administrative 
cooperation between Member States; 

Whereas  it  is  necessary  to  permit  the  information  shown  on  the  copies  of  the 
accompanying  document 
intended  for  the  competent  authorities  of  the 
Member States of  departure  and  destination  to  be  transmitted  by  computerized 
means; 

Whereas it  is  necessary  to  provide  for  the  return copy  to  be  transmitted  to  the 
consignor  by  fax  in  order  to  ensure  that  the  operation  is  duly  and  speedily 
concluded; 

Whereas  it  is  necessary,  for  products  subject  to  excise  duty  moving  regularly 
between  tax  warehouses  located  in  two  Member States,  to  simplify  the 
procedure for discharging the accompanying document; 

Whereas  it  is  necessary  to  lay  down  the  conditions  under  which  the  armed 
forces and other organizations may benefit from excise-duty exemption; 

7  OJ No L 369, 18.12.1992, p. 17. 

li 

Whereas it is necessary  to lay down  specific  provisions for exempting  a number 
of  products subject tu excise duty uud unpen ted from third countries; 

Whereas it is necessary  to restrict the list of  products considered  to be  mineral 
oils to those which are actually used currently as heating or motor fuel  so as not 
to  apply  the  movement  arrangements  provided  for  in  Directive 92/12/EEC  to 
products whose nature is such that they will never be used for those purposes; 

Whereas it  is  necessary  to clarify  the term "additive" and the concept  of  fuels 
from renewable resources; 

it 

is  necessary 

Whereas 
scope  of  Article 4(3)  of 
Directive 92/81/EEC  following  the  reduction  in  the  coverage  of  the  term 
"mineral oiF; 

to  clarify 

the 

Whereas it is necessary  to grant compulsory exemption at Community  level  for 
mineral oils injected into blast furnaces for chemical reduction purposes in order 
taxation 
to  prevent  distortions  of  competition  arising 
arrangements in Member States; 

from  different 

Whereas it is necessary  to specify  that mineral  oils released  for consumption  in 
a  Member State,  contained  in  the  fuel  tanks of  motor vehicles  and  intended  to 
be  used  as  fuel  by  such  vehicles  are  exempt  from  excise  duty  in  other 
Member States in order not to impede  free  movement of  individuals and goods 
and in order to prevent double taxation; 

Whereas it is necessary  to update the CN codes relating  to leaded and  unleaded 
petrol in the light of the amendments made in the latest version of  the Integrated 
Tariff of the European Communities;8 

Whereas,  lastly,  the  amendments  to  the  excise-duty  application  procedures 
provided  for  in  this  Directive  for  the  purpose  of  ensuring  the  smooth 
functioning  of  the  internal  market  cannot  be  made  satisfactorily  by  the 
Member States  individually  and  call,  therefore,  for  approximation  of  the 
Member States' excise-duty legislation at Community level; 

Whereas 
92/81/EEC and 92/82/EEC, 

it 

is  accordingly  necessary  to  amend  Directives  92/12/EEC, 

HAS ADOPTED THIS DIRECTIVE: 

8  OJ No C 143A, 24.5.1993, p. 560. 

12 

Article 1 

Directive 92/12/EEC,  as  last  amended  by  Directive 92/108/EEC,  is  hereby 
amended as follows: 

1. 

In Article 2(4), the last indent is deleted. 

2.  Article 5 is amended as follows: 

(a) 

The first indent of paragraph 2 is replaced by the following: 

"- 

are  coming  from,  or  going  to,  third  countries  or 
territories  referred  to  in  Article 2(1),  (2)  and  (3)  or the 
Channel Islands and  are placed  in  a  free  zone  or  a  free 
warehouse,  are  under  a  Community  customs  procedure 
other than release for  free  circulation  and  exportation  or 
are  under  the  procedure  referred  to  in  Article  163  of 
Council Regulation (EEC) No 2913/92," 

(b) 

In paragraph 2, the second indent is replaced by the following: 

"- 

are  dispatched  between  Member States  via  EFTA 
countries  under 
transit 
procedure,  including  the  simplified  internal  Community 
transit  procedures,  or  via  one  or  more  third  countries 
under cover of a TIR or ATA carnet, " 

internal  Community 

the 

(c) 

In paragraph 2, the first  sentence of  the second  subparagraph  is 
replaced by the following: ' 

"In cases where the single administrative document is used:" 

(d) 

A new paragraph 3 is added as follows: 

"3.  Any  additional  details  that  have  to  be  shown  on  the 
transport  or  commercial  documents  serving  as  transit 
documents and the changes that have to be made to adapt 
the  discharge  procedure  where  goods  subject  to  excise 
duty move under a simplified  internal Community transit 
procedure  as  referred  to  in  paragraph 2  above  shall  be 
established  according  to  the  procedure  provided  for  in 
Article 24." 

3. 

In Article 7,  the following paragraphs 7 and 8 are added: 

13 

"7.  Where products subject to excise duty and already  released  for 
consumption  in  a  Member State  are  to  be  moved  to  that 
Member State via  the territory  of  another Member State,  such 
movements  shall  take place  under cover  of  the  accompanying 
document referred to in paragraph 4 above. 

8. 

In the cases referred to in paragraph 7: 

a) 

b) 

c) 

the  consignor  shall,  before  the  goods  are  dispatched, 
make a declaration  to the tax  authorities of  the place  of 
departure  responsible  for  carrying  out  excise-duty 
checks; 

the consignee shall attest to having received the goods in 
accordance  with  the  rules 
laid  down  by  the  tax 
authorities  of  the  place  of  destination  responsible  for 
carrying out excise-duty checks; 

the  consignor  and  the  consignee  shall  consent  to  any 
check  enabling  their  respective  tax  authorities  to  satisfy 
themselves that the goods have actually been received. " 

4. 

In Article  13, point (a) is replaced by the following: 

"a) 

provide  a  guarantee, 
if  necessary,  to  cover  production, 
processing  and  holding  and  a  compulsory  guarantee  to  cover 
movement,  subject  to  Article  15(3),  the  conditions  for  which 
shall  be  set  by  the competent  authorities  of  the  Member State 
in which the tax warehouse is authorized;". 

5. 

In Article  14, the following paragraph 4 is added: 

"4. 

The  above-mentioned 
losses  occurring  under  suspension 
arrangements shall,  in all cases,  be indicated  by  the competent 
authorities  on  the  reverse  of  the  copy  to  be  returned  to  the 
consignor  of  the  accompanying  document  referred  to  in 
Article 18(1). 

Such annotation may take the following  forms: 

in  the  case of  losses  occurring  during  intra-Community 
transport of products subject to excise duty that are under 
duty-suspension  arrangements,  the  competent  authorities 
of the Member State in which those losses are established 
shall  annotate  the  return  copy  of  the  accompanying 
document accordingly; 

on  the  arrival  of  the  products  in  the  Member State  of 
that 
destination, 
Member State  shall  indicate  that  they  are  granting  an 
exemption in respect of all the losses established; 

authorities 

competent 

the 

of 

14 

the 

competent 

authorities 

indicate  either 

on  the  arrival  of  the  products  in  the  Member State  of 
of 
destination, 
that 
Member State  shall 
that  a  partial 
exemption is being granted or that no exemption  is being 
granted  and  shall  specify  the  amounts  of  excise  duty  to 
be levied  in accordance  with paragraph 3  above.  Those 
same authorities shall  send  a copy  of  the  return  copy  of 
the accompanying  document  to the competent  authorities 
of 
losses  were 
established." 

the  Member State 

in  which 

the 

6.  Article  15 is amended as follows: 

a) 

Paragraph  1 is replaced by the following: 

"1.  Without prejudice to Articles 5(2),  16,  19(4) and 23(la), 
the  movement  of  products  subject  to  excise  duty  under 
suspension  arrangements  shall  take  place  between  tax 
warehouses. 

first  subparagraph  shall  apply 

The 
intra-
Community  movement of  products subject to excise duty 
at  a  zero  rate  which  have  not  been  released  for 
consumption." 

the 

to 

b) 

Paragraph 3 is replaced by the following: 

"3.  The  risks  inherent  in  intra-Community  movement  shall 
be  covered  by  the guarantee provided  by  the  authorized 
warehousekeeper  of  dispatch,  as  provided 
in 
Article  13,  or,  if  need  be,  by  a  guarantee  jointly  and 
severally  binding  on  both  the  consignor  and  the 
the 
transporter. 
Member States  may permit  the transporter  or  the  owner 
of  the  products  to  provide  a  guarantee  in  place  of  that 
provided by the authorized warehousekeeper of dispatch. 
If appropriate, Member States may require the consignee 
to provide a guarantee. 

The  competent  authorities 

for 

in 

Member States  may,  in  view  of  the  nature  of  the 
products  and  the  mode  of  transport  used,  relieve 
the 
authorized  warehousekeepers  of  dispatch  of 
.  obligation to provide the guarantee referred to in the first 

subparagraph above. 

15 

also 

relieve 

authorized 
Member States  may 
to 
warehousekeepers  of  dispatch  of  the  obligation 
provide 
intra-Community 
movement of  the products in question  where the amount 
of  excise  duty  to  be  guaranteed  on  departure  or  on 
arrival does not exceed ECU 500. 

guarantee 

covering 

a 

The  detailed  rules  for  the  guarantee  shall  be  laid  down 
by  the  Member States.  The  guarantee  shall  be  valid 
throughout the Community." 

c) 

In  the  first  and  second  sentences  of  paragraph 5,  the  word 
"administrative" preceding the word  "document" is deleted; 

d) 

In paragraph 5, a second subparagraph is inserted as follows: 

"In the case  of  intra-Community  movement  of  mineral  oils by 
sea  or  inland  waterway,  the  authorized  warehousekeeper  of 
dispatch need not complete the box relating to the consignee on 
the  accompanying  document 
if,  when  the'  products  are 
dispatched,  the  consignee  is  not  definitively  known,  provided 
that: 

the  competent  authorities  of 
the  Member State  of 
departure  authorize  the  consignor  in  advance  not  to 
complete that box; 

the same authorities are notified  of  the name and address 
of  the consignee not later than fifteen  days following  the 
date of dispatch of the products; 

the  name and  address  of  the  consignee  are  immediately 
indicated on the accompanying document as soon as they 
are known." 

7.  The following  Article is inserted: 

"Article 15b 

1.  With  regard  to  the  spot  checks  provided  for  in  Article  19(6), 
the  competent  authorities  in  the  Member States  may,  on  the 
basis  of  administrative  cooperation,  request  information  in 
addition to that set out in Article 15a. 

2. 

Such  information  may  be  exchanged  by  means  of  a  uniform 
control  document.  The  form  and  content  of  that  document 
shall  be established  in accordance with  the procedure provided 
for in Article 24. 

16 

8. 

In Article  18, a new paragraph 6 is added: 

"6. 

This Article  shall also apply to products  subject  to excise duty 
moving  under  duty-suspension  arrangements  between  two tax 
warehouses located  in the same Member State via  the territory 
of another Member State. " 

9.  Article  19 is amended as follows: 

a) 

In paragraph  1, the following  subparagraph is inserted after the 
second subparagraph: 

"The competent authorities of each Member State may stipulate 
that  the  information  contained  in  the  copy  intended  for  the 
competent  authorities  of  the  Member State  of  dispatch  and  in 
the  copy 
intended  for  the  competent  authorities  of  the 
Member State  of  destination  is  to  be  sent  by  computerized 
means;" 

b) 

In  paragraph 2,  the  following  two  subparagraphs  are  inserted 
after the first subparagraph: 

"Notwithstanding  the  above  provisions,  Member States  may 
provide for the copies referred  to above to be sent immediately 
to the consignor by  fax  in order to ensure that the operation  is 
duly concluded. 

Where  products  subject  to  excise  duty  move  frequently  and 
two 
tax  warehouses 
regularly  between 
Member States, 
those 
Member States  may  authorize  an  authorized  warehousekeeper 
of  dispatch  to  simplify  the  procedure  for  discharging  the 
accompanying  document  by  means  of  summary  or  automated 
certification." 

authorities 

competent 

located 

the 

in 

of 

c) 

In paragraph 4,  the first sentence is replaced by the following: 

"Products  subject  to  excise  duty  that  are  dispatched  by  an 
authorized  warehousekeeper  established  in  a Member State  for 
exportation  via  one  or  more  other  Member States  shall  be 
permitted  to  move  under  the  duty-suspension  arrangement  as 
defined  in Article 4(c).  That arrangement  shall be discharged 
by an attestation  drawn up by  the customs  office  of  departure 
from the Community confirming  that the products have indeed 
left the Community. " 

17 

10.  Article 23 is amended as follows: 

a) 

The following paragraph  la is inserted: 

"la.  The  armed  forces  and  organizations  referred  to  in 
paragraph  1  above  shall  be  authorized  to  receive  products 
under excise-duty  suspension  arrangements  under cover  of  the 
accompanying  document  referred  to  in  Article  18  of  this 
Directive  provided  that  the  document  is  accompanied  by  an 
exemption certificate as shown in the Annex to this Directive. "  . 

b) 

The following  paragraph 4a is inserted: 

"4a.  The  provisions  relating  to  excise  duties  contained  in 
Directive 69/169/EEC relating  to exemption  from  turnover tax 
and  excise  duty  on  imports  in  international  travel4  and  in 
Directive 78/1035/EEC  on  the  exemption  from  taxes  of 
imports  of  small  consignments  of  goods  of  a  non-commercial 
character within  the Community5  shall  cease  to  have effect  on 
1 October  1994 in respect of relations with third countries. 

4 

5 

OJ No L  133, 4.6.1969, p.  6. 

OJ No L 366, 28.12.1978,  p.  34. " 

11.  The following  Article is inserted: 

"Article 23a 
Subject  to  the  same  limits  and  conditions  as  laid  down  for  import 
duties  in  Regulation  (EEC)  No 918/83,1  Member States  shall  exempt 
the following  products on importation  into the Community  territory as 
defined  in Article 2 of this Directive: 
a) 

fuels and lubricants present on board means of  transport and in 
special containers; 

b) 

c) 

d) 

products  subject  to excise  duty  in  the  context  of  international 
travel; 

small  consignments  of  a  non-commercial  nature  subject  to 
excise duty; 

products  subject  to  excise  duty  belonging  to  natural  persons 
transferring  their normal residence  from  a  third country  to the 
Community; 

1 

OJ No L  105, 23.4.1983, p.  1. 

18 

e) 

products  subject  to  excise  duty  imported  on  the  occasion  of  a 
marriage; 

f) 

products subject to excise duty acquired by inheritance; 

g) 

products  subject  to excise duty  to be used by  monarchs or  heads 
of state." 

12. Article 24 is amended as follows: 

a) 

Paragraph 2 is replaced by the following: 

"2.  The measures necessary for the application of Articles 5, 7, 
15b,  18  and  19  shall  be  adopted  in  accordance  with  the 
procedure laid down in paragraphs 3 and 4." 

b)  Paragraph  4,  point  b),  second  subparagraph  is  replaced  by  the 

following: 

"If,  on  the  expiry  of  three  months  from  the  date  on  which  the 
matter  was  referred  to  it,  the  Council  has  not  adopted  any 
measures, the Commission shall adopt the proposed measures." 

Article 2 

Directive 92/81/EEC is hereby amended as follows: 

1.  Article 2 is amended as follows: 

a) 

Paragraph  1  is replaced by the following: 

"1.  For  the  purposes  of  this  Directive,  "mineral  oil"  shall 

cover: 

a)  benzoles,  toluoles  and  xyloles  falling  with  CN  codes 

2707 10, 2707 20 and 2707 30; 

b)  other aromatic hydrocarbon  mixtures  of  which  65% or 
more  by  volume  (including  losses)  distils  at  250C  by 
the  ASTM D 86  method 
falling  with  CN  code 
27 07 50; 
leaded  petrol  falling  within  CN  codes  2710 00 26, 
2710 00 31 and 271Q 00 36; 

c) 

d)  unleaded  petrol  falling  within  CN  codes  2710 00 27, 

2710 00 29 and 2710 00 32; 

e)  other light oils falling within CN code 2710 00 39; 
f)  kerosene  falling  within  CN  codes  2710 00 51  and 

2710 00 55; 

g)  gas oil falling within CN code 2710 00 69; 
h)  heavy oil falling with CN code 2710 00 79; 
i) 

liquefied  petroleum  gas  falling  within  CN  codes 
2711 12 11 to 2711 19 00; 

j)  methane falling within CN code 2711 29 00; 
toluene falling within CN code 29 0230; 
k) 
1)  xylenes falling within CN code 29 0241 to 29 0244. " 

b)  In paragraph 3, the first subparagraph is replaced by the following: 

19 

"3. 

In  addition  to  the  taxable  products  listed  in  paragraph  1,  any 
product intended for use, offered  for sale or used as a motor fuel, 
as an additive designed to improve the efficiency  of  fuels or as an 
extender  in  motor fuels  shall  be taxed  as  motor  fuel.  Any  other 
hydrocarbon,  except for coal,  lignite,  peat,  natural gas,  any other 
hydrocarbon  in  its  crude  state,  petroleum  coke,  petroleum 
bitumen  and  other  residues  of  petroleum  oils,  intended  for  use, 
offered  for sale or used for heating purposes shall  be taxed at the 
rate for equivalent mineral oil. " 

c)  Paragraph 4 is replaced by the following: 

"4.  References  in  paragraph  1  above  to  codes  of  the  Combined 
Nomenclature  shall be to those of  the version of  the CN  in  force 
on  1 October 1994." 

2. 

In Article 4(3),  the first subparagraph is replaced by the following: 

"3.  The  consumption  of  mineral  oils  within  the  curtilage  of  an 
establishment  producing  mineral  oils  or  other 
similar 
hydrocarbons  shall  not  be  considered  a  chargeable  event  giving 
rise to excise  duty as long  as  the consumption  is  for  the purpose 
of such production. " 

3.  Article 8 is amended as follows: 

a) 

In paragraph  1, the following point (d) is added: 

"(d)  mineral  oils  injected  into blast  furnaces  for  the purposes  of 
chemical  reduction  as  an  addition  to  the  coal  used  as  the 
principal  fuel." 

b) 

In paragraph 2,  the first sentence is replaced by the following: 

"2.  Without prejudice to other Community  provisions,  Member 
States may apply total or partial exemptions or reductions in 
the rate of duty to mineral oils or to other products intended 
for the same uses which are used under fiscal  control. " 

4. 

In Title II,  the following  Article is inserted: 

"Article 8a 
Mineral  oils  released  for consumption  in a  Member State,  contained  in 
the tanks of commercial  motor vehicles and  intended to be used as fuel 
by  those  same vehicles  as well as in special  containers  and  intended  to 
be used for the operation, during the course of  transport,  of  the systems 
equipping  those  same containers  shall  not be  subject  to  excise  duty  in 
any other Member State." 

Article 3 

Directive 92/82/EEC is hereby amended as follows:. 

1.  Article 2 is amended as follows: 

a) 

In paragraph  1, the first two indents are replaced by the following: 

leaded petrol  falling  within  CN codes  2710 00 26,  2710 00 31 
and 2710 00 36, 

unleaded  petrol 
2710 00 29 and 2710 00 32,". 

falling  within  CN  codes  2710 00 27, 

b)  Paragraph 2 is replaced by the following: 

"2. 

References  in paragraph  1 above to CN  codes shall be to those 
of the Combined Nomenclature in force on  1 October  1994. " 

Article 4 

1.  Member States  shall  bring 

laws,  regulations  and 
administrative provisions necessary  to comply  with  this Directive  not later 
inform  the  Commission 
than  1 October  1994.  They  shall  forthwith 
thereof. 

force 

into 

the 

When  Member States adopt  these  measures,  they  shall  contain  a  reference 
to this Directive or shall be accompanied  by such reference on the occasion 
of  their official  publication.  The  methods  of  making  such  reference  shall 
be laid down by the Member States. 

2.  Member States shall communicate to the Commission  the texts of  the main 
provisions  of  national  law  which  they  adopt  in  the  field  governed  by  this 
Directive. 

This Directive is addressed to the Member States. 

Article 5 

Done at Brussels, 

?l 

For the Council 
The President 

EUROPEAN  COMMUNITY 

VAT  AND  EXCISE  DUTY  EXEMPTION 
CERTIFICATE 

(Dir.77/388/EEC  Art.  15  (10)  -  Dir.92/12/EEC  Art  23(1 i, 

Serial Number  (optional): 

1.  EUGIBLE  INSTITUTION  /  INDIVIDUAL 

Designation /  name: 

Street, house  number. 
Postal code,  place 
(Host)  Member  State.. 

] 

2.  COMPETENT  AUTHORITY  FOR  ISSUING  THE  STAMP  (name, address  and telephone  number) 

3.  DECLARATION  FROM THE  ELIGIBLE  INSTITUTION  OR  INDIVIDUAL 

The  eligible  institution  or  individual*1)  hereby  declares  : 

a) that  the  goods  and/or  services  supplied  set  out  in  point  5  are  destined*2)  : 

D  for  the  official  use of 

O  a foreign diplomatic  mission 
D  a foreign consular  representation 
O  an international  organisation 
D  an armed force of  a state  being a party to  the Noah  Atlantic  Treaty  (NATO  force) 

D  for  the  personal use of  a staff  member  of  the  following  institution  :  • 

;..." 

{designation  of  the instituthnflsee  point 4J 

b)  that  the  supply  of  the  goods  and/or  services  set  out  in  point  5  complies  w i th  the  conditions 
and  limitations  applicable  to  the  exemption  in  the  host  Member  State  mentioned  in  point  1, 
and 

c)  that  the  information  above  is  furnished  in  good  faith.  The  purchaser  hereby  undertakes  to 
pay  to  the  Member  State  where  the  supplies  of  goods  and/or  services  take  place,  the  VAT 
and/or  the  excise  duty  which  would  be  due  if  these  supplies  did  not  comply  w i th  the 
conditions  of  exemption,  or  w h en  the  goods  and/or  services  were  not  put  to  the  intended 
use. 

Place, date 

Name and status  of  signatory 
Signature 

4.  STAMP  OF THE  INSTITUTION  (in  case  of  exemption  for  personal  use) 

Place, date 

Stamp 

Name and status  of  signatory 
Signature 

5.  DESCRIPTION  OF THE SUPPLY  OF  GOODS AND/OR  SERVICES  FOR  WHICH  THE 

EXEMPTION  FROM  V AT  AND  EXCISE  DUTY  IS  REQUESTED 

A.  Information  concerning  the  supplier  of  the  goods  and/or  services 
1 )  N e mo  PM<J  oMtitooo 
2)  Member  State: 
3)  VAT  identification number  : 

V. 

—^ 

and/or tax  warehouse  number  :.. 

B.  Information concerning the  goods and/or  services 

23 

(optional) 
(optional) 

N< 

Detailed description of  goods  and/or 
services*3) 

Quantity 
or 
number 

Price without  VAT 
and excise  duty 

Currency 

(or  refer  to  the attached  order-form) 

Unit  price 

Total  price 

Total amount  : 

6.  DECLARATION  (STAMP)  FROM THE  COMPETENT AUTHORITY  OF THE  HOST  MEMBER 

STATE 
The supply  of  goods and/or  services set out in point  5(4> meets*2* : 

CJ totally 

the conditions  to  be exempted from VAT and/or excise  duty. 

0  Up  tO  t he  S um  Of 

(currency!. 

Place,  date 

Stamp 

Name  and  status  of  signatory 
Signature 

7.  DISPENSATION  FROM  STAMP  (only  in the  case  of  V AT  exemption  for  official  use) 

By  l e t t er  No 

(reference  to  filel  of 

(date). 

(designation  of  eligible institution!  h as  b e en  d i s p e n s ed  by 

(designation  of  the  competent  authority 

in  the  host  Member  State!  f r om  t he 

neeô to  ask for  the stamp under  point  6. 

Place,  date 

Stamp 

Name  and  status  of  signatory 
Signature 

(*) Delete as appropriate 
W Place a cross in the appropriate case 
*3> Delete space not-used. This obligation also applies to the order form. 
W The supplies of goods and services not eligible are cancelled 

MINIMUM INFORMATION TO BE GIVEN 
IN EXPLANATORY NOTES 

the  supplies  of 

1.  For  the  supplier,  this  certificate  serves as a  supporting  document  for  the  tax 
exemption  of 
eligible 
goods 
institutions/individuals  referred  to  in  Article  15(10)  of  the  sixth  VAT  Directive 
(77/388/EEQ, as well as in  Article 23(1) of Directive 92/12/EEC.  Accordingly, 
one certificate shall be drawn up per supplier.  Moreover, the supplier is required  to 
keep this  certificate  as part of  his records in accordance with  the legal  provisions 
applicable in his Member State. 

and/or  services 

to 

2.  a) The certificate  shall  be drawn  up on a  form  printed  in one of  the  official 
languages  of  the  European  Community. 
It  shall  be  completed  in  a  language 
recognised by the host Member State. 

b) If the list of the  goods  and services (point 5B of the certificate)  refers  to a 
purchase order  form  drawn  up in a  language other  than a  language  recognised  by 
the  eligible 
the  host  Member  State,  a 
institution/individual. 

translation  must  be  attached  by 

c)  On  the other  hand,  if  the certificate  is drawn  up in a  language other  than  a 
language  recognised  by  the  Member  State  of  the  supplier,  a  translation  of  the 
information  concerning  the goods and/or services in point 5B must  be attached  by 
the eligible institution/individual. 

d)  A recognised  language  means one of  the languages  officially  in  use in  the 
Member State or any other  official  language of the Community which the Member 
State  declares can be used for this purpose. 

3.  By its declaration  in point  3 of  the certificate,  the eligible  institution/individual 
indicates the elements necessary  for  the evaluation of  the request  for  exemption  in 
the host Member State. 

4.  By its declaration  in point 4 of  the certificate,  the  institution certifies 
eligible individual is a staff  member of the institution. 

that  the 

25 

5.  a)  The reference  to the purchase order form  (point  5B of  the certificate)  must 
contain at least  the date and order number.  The order  form  should  contain  all  the 
elements that figure at point 5 of the certificate.  If the certificate  has to be stamped 
by  the competent authority of  the host Member State,  the order  form  shall  also be 
stamped. 

b)  The VAT identification  number and/or the tax warehouse number as defined 
if  it  is 

in  Article  4(b)  of  Directive  92/12/EEC  of  the  supplier  shall  be  given, 
known by the eligible institution/individual. 

c)  The currencies are indicated  by  means of  a  three letters code  in  conformity 
with  the  dates  of  the  international  ISO/DIS  4217  standard  established  by  the 
International Standard Organization (*). 

6.  The declaration mentioned above is authenticated at point 6 by the stamp of the 
competent authority of  the host Member State.  These authorities can delegate their 
approval  with the prior agreement of another authority  of  their  Member State,  for 
example  the  Ministry  for  Foreign  Affairs.  It is  up  to  the authority  competent  for 
tax matters to make such agreements. 

7.  To  simplify  the  procedure,  the  competent  authority  can  dispense  with  the 
obligation of the eligible institution to ask for the stamp in the case of exemption  for 
official  use.  The eligible  institution  should  mention  this dispensation  at point  7  of 
the certificate. 

(*) As an indication, some codes relating to currencies currently used : 

BEF (Belgian  franc),  DEM  (German mark),  DKK  (Danish  krone),  ESP (Spanish 
peseta),  FRF  (French  franc),  GBP (Pound  sterling  ),  GRD  (Greek  drachma),  IEP 
(Irish  pound),  ITL  (Italian  lire),  LUF  (Luxemburgish  franc),  NLG  (Netherlands 
guilder), PTE (Portuguese escudo) and USD (United States dollar). 

ISSN 0254-1475 

COM(94) 179final 

DOCUMENTS 

EN 

12 09  02 

Catalogue number : CB-CO-94-282-EN-C 

ISBN 92-77-71019-5 

Office for Official Publications of the European Communities 
L-2985 Luxembourg