2001/574/EC: Commission Decision of 13 July 2001 establishing a common fiscal marker for gas oils and kerosene (notified under document number C(2001) 1728)
Date: 2001-07-13
Institutions: European Commission
Subjects: EC conformity marking, diesel fuel, fraud, mineral oil, petroleum, tax system

L 203/20

EN

Official Journal of the European Communities

28.7.2001

COMMISSION

COMMISSION DECISION

of 13 July 2001

establishing a common fiscal marker for gas oils and kerosene

(notified under document number C(2001) 1728)

(2001/574/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Directive 95/60/EC of 27 November
1995 on fiscal marking of gas oils and kerosene (1), and in
particular Article 2(2) thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

For the proper functioning of the internal market and in
particular to prevent tax evasion, Directive 95/60/EC has
provided for a common marking system to identify gas
oils, falling within CN code 2710 00 69, and kerosene,
falling within CN code 2710 00 55, which have been
released for consumption exempt from excise duty, or
subject to a reduced excise duty rate. Since 1996, the
first code has been split into CN codes 2710 00 66,
2710 00 67 and 2710 00 68 in order to take into
account the sulphur content of gas oil.

In the course of the selection process for the product to
be used as the common fiscal marker, the substances put
forward after a call
interest were
thoroughly investigated from a technical standpoint with
the Joint Research Centre and the
the assistance of
national customs laboratories of 14 Member States and
other chemical

institutes and expert groups.

for expressions of

Following these investigations, Solvent Yellow 124 came
nearest to the required standard by satisfying six of the
seven criteria specified in the call
for expression of
interest.

According to the Scientific Committee on Toxicity,
Ecotoxicity and Environment, the additional health and
environment risks of Solvent Yellow 124 were seen as
not giving rise to any proven harm.

That product should therefore be established as the
common fiscal marker within the meaning of Directive
95/60/EC and subject to the conditions set out in that

(1) OJ L 291, 6.12.1995, p. 46.

Directive. The marking level should be at least 6 mg of
marker per litre of mineral oil.

The availability of Solvent Yellow 124, despite its being
under patent cover in six Member States, is secured by
licensing agreements.

This Decision does not release any undertaking from its
obligations under Article 82 of the Treaty.

An appropriate period before this Decision applies
should be allowed for Member States' administrations
and for industry to prepare themselves for effective use
of the common fiscal marker.

The opportunities offered by future developments in
science should be taken into account by setting a time-
limit for the review of this Decision.

(6)

(7)

(8)

(9)

(10)

The measures provided for in this Decision are in
accordance with the opinion of the Committee on Excise
Duties,

HAS ADOPTED THIS DECISION:

Article 1

The common fiscal marker provided for by Directive 95/60/EC,
for the marking of all gas oils falling within CN codes
2710 00 66, 2710 00 67 and 2710 00 68 as well as of kero-
sene falling within CN code 2710 00 55, shall be Solvent
Yellow 124, as specified in the Annex to this Decision.

The marking level shall be at least 6 mg of marker per litre of
mineral oil.

Article 2

This Decision shall be reviewed by 31 December 2006 at the
latest,
in the light of technical developments in the field of
marking systems and taking into account the need to coun-
teract fraudulent use of mineral oils exempt from excise duty,
or subject to a reduced excise duty rate.

28.7.2001

EN

Official Journal of the European Communities

L 203/21

An earlier review shall be undertaken if it is found that Solvent Yellow 124 is causing additional health or
environmental damage.

Article 3

This Decision shall apply from 1 August 2002.

This Decision is addressed to the Member States.

Article 4

Done at Brussels, 13 July 2001.

ANNEX

1. Commercial name: SUDAN 455

2. Identification according to the Colour Index: Solvent Yellow 124

3. Scientific name:

N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline

For the Commission

Frederik BOLKESTEIN

Member of the Commission