WRITTEN QUESTION P-2529/00 by Rijk van Dam (EDD) to the Commission. levy on fuel in trucks by the Polish customs authorities.
Date: 2000-07-25
Institutions: European Parliament, Provisional data
Subjects: Poland, commercial vehicle, customs inspection, exemption from customs duties, fuel tax

C 113 E/118

Official Journal of the European Communities

EN

18.4.2001

Other initiatives to combat poverty in Europe or exist or can be envisaged at Community level within the
scope of the Treaty and with respect for the subsidiarity principle. The Commission recently sent the
Council and Parliament a proposal for a programme of Community action to encourage cooperation
between Member States to combat social exclusion (3). Once accepted this should allow questions relating
to poverty and social exclusion in the various fields where these arise to be addressed with the Member
States and provide support for the attainment of common objectives to be defined by the Nice European
Council in December 2000.

(1) OJ L 313, 30.10.1992.
(2) OJ L 352, 15.12.1987.
(3) COM(2000) 368 final.

(2001/C 113 E/119)

WRITTEN QUESTION P-2529/00

by Rijk van Dam (EDD) to the Commission

(25 July 2000)

Subject:

levy on fuel in trucks by the Polish customs authorities

Since Tuesday, 4 July 2000, Poland has been operating a levy on fuel in the fuel tanks of trucks crossing
the border into Poland. If a truck entering Poland has more than 200 litres of fuel in its tank, the customs
levy DEM 2 per litre on the excess quantity. This violates the bilateral agreements which various EU
countries have concluded with Poland on this subject. Moreover, it is doubtful whether a levy of this
magnitude accords with the decision by Poland(cid:146)s Ministry of Finance. The checks involved are causing
unacceptably long tailbacks at the border, so that hauliers face a twofold extra cost.

1. What is the Commission(cid:146)s view of the measure adopted by Poland, bearing in mind, inter alia, that
Poland is a future member of the EU?

2. Will the Commission take action against this measure?

3.

If so, what action?

Answer given by Mr Verheugen on behalf of the Commission

(11 September 2000)

As long as Poland is not yet a Member State, only the stipulations of the Europe Agreement are applicable,
which do not contain specific rules about the case in question. Nevertheless, as concerns the allowances
for petrol in tanks of vehicles, Poland has brought its legislation already in line with Community standards.
The maximum volume of fuel that can be imported free of charge corresponds to the quantity foreseen by
Council Regulation (EEC) No 918/83 of 28 March 1983, setting up a Community system of reliefs from
customs duty (1). Article 113 allows Member States to limit the application of the relief in respect of fuel
contained in the standard tanks of commercial motor vehicles to 200 litres per vehicle per journey. Any
stipulations in bilateral agreements, e.g. between the Poland and the Netherlands, which might permit
higher volumes, are not a matter for comment by the Commission in this context.

In the field of customs duties, excises and VAT, which are, in any case applicable to quantities of diesel oil
that exceed 200 litres, to the knowledge of the Commission, Poland is at present applying the following
rates: 4 % customs duties in the trade with Member States, between PZL 0,830 and 0,908 (Zloty) of excise
per litre (depending on the content of sulphur), and 22 % of VAT. This would sum up to a charge of about
PZL 1,50 (about DEM 0,73). The levy of DEM 2 (more than PZL 4) (cid:129) as mentioned by the Honourable
Member (cid:129) would be much higher.

However, the Commission will continue monitoring this issue.

(1) OJ L 105, 23.4.1983.