2006/428/EC: Commission Decision of  22 June 2006  establishing a common fiscal marker for gas oils and kerosene  (notified under document number C(2006) 2383)
Date: 2006-06-22
Institutions: European Commission
Subjects: EC conformity marking, diesel fuel, fraud, mineral oil, petroleum, tax system

24.6.2006

EN

Official Journal of the European Union

L 172/15

II

(Acts whose publication is not obligatory)

COMMISSION

COMMISSION DECISION

of 22 June 2006

establishing a common fiscal marker for gas oils and kerosene

(notified under document number C(2006) 2383)

(2006/428/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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)

For the proper functioning of the internal market, and in
particular to prevent
tax evasion, Directive 95/60/EC
provides 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 2002, the
into CN codes 2710 19 41,
first code has been split
to take into
2710 19 45 and 2710 19 49,
account the sulphur content of gas oil, and the second
code has been transposed as CN code 2710 19 25.

in order

Commission Decision 2001/574/EC (2) established the
product identified by the scientific name N-ethyl-N-[2-
(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline
(Solvent
Yellow 124) as the common fiscal marker provided for
by Directive 95/60/EC, for the marking of gas oils and
kerosene which have not borne duty at the full rate
applicable to such mineral oils used as propellant.

Article 2 of Decision 2001/574/EC requires that
Decision be reviewed by 31 December 2006 at
latest,

the
the
technical developments in the

in the light of

(1) OJ L 291, 6.12.1995, p. 46.
(2) OJ L 203, 28.7.2001, p. 20. Decision as last amended by Decision

2003/900/EC (OJ L 336, 23.12.2003, p. 107).

field of marking systems and taking into account the
need to counteract
fraudulent use of mineral oils
exempt from excise duty, or subject to a reduced excise
duty rate.

the review process a consultation of

As part of
the
Member States was undertaken. Member States are
generally satisfied that Solvent Yellow 124 has met its
objectives of counteracting fraudulent use of mineral oils
exempt from excise duty, or subject to a reduced excise
duty rate.

No problems have been reported with regard to the
health and environmental effects of the use of Solvent
Yellow 124.

No alternative product, as a potential replacement for
the criteria under
Solvent Yellow 124, meeting all
which Solvent Yellow 124 was selected as the common
fiscal marker, has been presented or supported so far
with the relevant scientific information.

Consequently, Solvent Yellow 124 should continue to be
used as the common fiscal marker within the meaning of
Directive 95/60/EC and subject to the conditions set out
in that Directive.

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

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

(4)

(5)

(6)

(7)

(8)

(9)

L 172/16

EN

Official Journal of the European Union

24.6.2006

(10) However, a review of this Decision should be undertaken
at any time prior to this time limit if Solvent Yellow 124
is found to be causing additional health or environmental
damage.

(11)

In the interests of clarity and transparency Decision
2001/574/EC should be replaced.

(12)

The measures provided for
accordance with the opinion of
Excise Duties,

in this Decision are in
the Committee on

HAS ADOPTED THIS DECISION:

Article 1

the marking of all gas oils

The common fiscal marker provided for by Directive 95/60/EC,
for
falling within CN codes
2710 19 41, 2710 19 45, and 2710 19 49, as well as of
kerosene falling within CN code 2710 19 25, shall be Solvent
Yellow 124, as specified in the Annex to this Decision.

Member States shall fix a marking level of at least 6 mg and not
more than 9 mg of marker per litre of mineral oil.

Article 2

This Decision shall be reviewed by 31 December 2011 at the
latest, taking into account technical developments in the field of
marking systems and the need to counteract fraudulent use of
mineral oils exempt from excise duty or subject to a reduced
excise duty rate.

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

Article 3

Decision 2001/574/EC is repealed.

Article 4

This Decision is addressed to the Member States.

Done at Brussels, 22 June 2006.

For the Commission

László KOVÁCS
Member of the Commission

ANNEX

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

2. Scientific name: N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline.