Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
Date: 2008-12-16
Institutions: Council of the European Union
Subjects: alcoholic beverage, electrical energy, energy-generating product, excise duty, free movement of goods, import (EU), tax harmonisation, tax system, tobacco

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DIRECTIVES

COUNCIL DIRECTIVE 2008/118/EC

of 16 December 2008

concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

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 European Economic and
Social Committee (2),

Whereas:

(1)

(2)

(3)

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 (3) has been substantially amended several times.
Since further amendments are to be made, it should be
replaced in the interests of clarity.

for charging excise duty on the goods
Conditions
‘excise
covered by Directive 92/12/EEC, hereinafter
goods’, need to remain harmonised in order to ensure
the proper functioning of the internal market.

It is appropriate to specify the excise goods to which this
Directive applies and to refer for that purpose to Council
Directive 92/79/EEC of 19 October 1992 on the approx­
taxes on cigarettes (4), Council Directive
imation of
92/80/EEC of 19 October 1992 on the approximation
of
than
taxes
cigarettes (5),
of
19 October 1992 on the harmonisation of the structures
of excise duties on alcohol and alcoholic beverages (6),
Council Directive 92/84/EEC of 19 October 1992 on

other
92/83/EEC

on manufactured

Directive

tobacco

Council

(1) Opinion of 18.11.2008 (not yet published in the Official Journal).
(2) Opinion of 22.10.2008 (not yet published in the Official Journal).
(3) OJ L 76, 23.3.1992, p. 1.
(4) OJ L 316, 31.10.1992, p. 8.
(5) OJ L 316, 31.10.1992, p. 10.
(6) OJ L 316, 31.10.1992, p. 21.

the approximation of the rates of excise duty on alcohol
and alcoholic beverages (7), Council Directive 95/59/EC
of 27 November 1995 on taxes other than turnover
taxes which affect
the consumption of manufactured
tobacco (8)
and Council Directive 2003/96/EC of
27 October
the Community
framework for the taxation of energy products and elec­
tricity (9).

restructuring

2003

Excise goods may be subject to other indirect taxes for
specific purposes. In such cases, however, and in order
not to jeopardise the useful effect of Community rules
relating to indirect taxes, Member States should comply
with certain essential elements of those rules.

In order to ensure free movement, taxation of goods
other than excise goods should not give rise to for-
malities connected with the crossing of frontiers.

It is necessary to ensure the application of formalities
when excise goods are moving from the territories
customs
which are defined as being part of
territory of
the Community but which are excluded
from the scope of this Directive to territories which are
also so defined but to which this Directive does apply.

the

Since suspensive procedures under Council Regulation
(EEC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (10) provide for adequate
to the
monitoring whilst excise goods are subject
provisions of that Regulation, there is no need for the
separate application of an excise monitoring system for
to a
the
or
Community
arrangement.

excise goods are
suspensive

subject
procedure

the
customs

time

that

Since it remains necessary for the proper functioning of
the internal market that the concept, and conditions for
chargeability, of excise duty be the same in all Member
States, it is necessary to make clear at Community level
when excise goods are released for consumption and
who the person liable to pay the excise duty is.

(4)

(5)

(6)

(7)

(8)

(7) OJ L 316, 31.10.1992, p. 29.
(8) OJ L 291, 6.12.1995, p. 40.
(9) OJ L 283, 31.10.2003, p. 51.
(10) OJ L 302, 19.10.1992, p. 1.

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(9)

Since excise duty is a tax on the consumption of certain
goods, duty should not be charged in respect of excise
goods which, under certain circumstances, have been
destroyed or irretrievably lost.

(16)

is also necessary to lay down requirements to be
It
complied with by authorised warehousekeepers and
traders without authorised warehousekeeper status.

(10) Arrangements for the collection and reimbursement of
duty have an impact on the proper functioning of the
internal market and should therefore follow non-discri­
minatory criteria.

(11)

(12)

(13)

(14)

In the event of an irregularity, excise duty should be due
in the Member State on whose territory the irregularity
has been committed which has led to the release for
consumption or, if it is not possible to establish where
the irregularity has been committed, it should be due in
the Member State where it has been detected. Where
excise goods do not arrive at their destination and no
irregularity has been detected, the irregularity shall be
deemed to have occurred in the Member State of
dispatch.

In addition to the cases of reimbursement provided for in
this Directive, Member States should be able, where the
purpose of this Directive so allows, to reimburse excise
duty paid on excise goods released for consumption.

from the payment of

The rules and conditions for the deliveries which are
excise duty should
exempt
remain harmonised. For
to
organisations
situated in other Member States, use
should be made of an exemption certificate.

the exempted deliveries

The situations in which tax-free sales to travellers leaving
the territory of the Community are allowed should be
clearly determined with a view to avoiding evasion and
abuse. Since persons travelling over land can move more
frequently and more freely as compared to persons
travelling by boat or aircraft, the risk of non-respect of
the duty and tax free import allowances by the traveller
and consequently the control burden for the customs
authorities is substantially higher in the case of travel
over land.
is therefore appropriate to provide that
It
land borders should not be
excise duty-free sales at
allowed, as is already the case in most Member States.
A transitional period should however be provided for
during which Member States are authorised to continue
to exempt from excise duty goods supplied by existing
tax-free shops situated at their land border with a third
country.

(15)

Since checks need to be carried out in production and
storage facilities in order to ensure that the tax debt is
collected, it is necessary to retain a system of warehouses,
subject to authorisation by the competent authorities, for
the purpose of facilitating such checks.

(17)

(18)

(19)

(20)

(21)

(22)

consumption,

to move within

It should be possible for excise goods, prior to their
release
the
for
Community under
suspension of excise duty. Such
movement should be allowed from a tax warehouse to
various destinations, in particular another tax warehouse
but also to places equivalent for the purposes of this
Directive.

The movement of excise goods under suspension of duty
should also be allowed from their place of importation to
those destinations and accordingly provision should be
made with regard to the status of the person allowed to
dispatch, but not allowed to hold, the goods from that
place of importation.

In order to safeguard the payment of excise duty in a
case of non-discharge of the excise movement, Member
States should require a guarantee, which should be
lodged by the authorised warehousekeeper of dispatch
or the registered consignor or,
if the Member State of
dispatch so allows, by another person involved in the
movement, under the conditions set by the Member
States.

the rates

laid down by Member States,

It is necessary, in order to ensure the collection of taxes
the
at
competent authorities to be in a position to follow the
movements of
and provision should
therefore be made for a monitoring system for such
goods.

excise goods

for

by

Decision

system established

it is appropriate to use the compu­
For that purpose,
No
terised
1152/2003/EC of the European Parliament and of the
Council of 16 June 2003 on computerising the
movement and surveillance of excisable products (1).
Use of
system, as opposed to a paper-based
system, accelerates the necessary formalities and facil­
itates the monitoring of movement of excise goods
under suspension of excise duty.

that

It is appropriate to lay down the procedure by which
traders inform the tax authorities of the Member States
of consignments of excise goods dispatched or received.
Due regard should be had to the situation of certain
consignees not connected to the computerised system
but who may receive excise goods moving under
suspension of duty.

(1) OJ L 162, 1.7.2003, p. 5.

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(23)

In order to ensure the proper functioning of the rules
relating to movement under suspension of excise duty,
the conditions for the start of the movement as well as
the end, and the discharge of responsibilities, should be
clarified.

(24)

It is necessary to determine the procedures to be used in
a case in which the computerised system is not available.

(25) Member States should be allowed to provide a special
arrangement for the movement of excise goods under
suspension of duty which takes place entirely on their
territory, or conclude bilateral agreements with other
Member States to allow simplification.

(26)

It is appropriate to clarify the taxation and procedural
rules relating to the movement of goods on which excise
duty has already been paid in a Member State without
changing their general structure.

(27) Where excise goods are acquired by private individuals
for their own use and transported from one Member
State to another by them, excise duty should be paid
in the Member State in which the goods are acquired,
in accordance with the principle governing the internal
market.

(28)

In cases where, following their release for consumption
in a Member State, excise goods are held for commercial
it is necessary to
purposes in another Member State,
establish that excise duty is due in the second Member
State. For these purposes, it is necessary, in particular, to
define the concept of ‘commercial purposes’.

carry out

(29) Where excise goods are acquired by persons who are not
registered consignees
authorised warehousekeepers or
economic
and do not
activity, and are dispatched or transported directly or
indirectly by the vendor or on his behalf, excise duty
should be paid in the Member State of destination and
provision should be made for a procedure to be followed
by the vendor.

an independent

(31) Member States should be able to provide that goods
tax markings or
consumption carry
released for
national
these
of
markings or marks should not place any obstacle in
the way of intra-Community trade.

identification marks.

The

use

Since the use of these markings or marks should not give
rise to a double taxation burden, it should be made clear
that any amount paid or guaranteed to obtain such
markings or marks is to be reimbursed, remitted or
released by the Member State which issued the marks
if excise duty has become chargeable and has been
collected in another Member State.

However, in order to prevent any abuse, Member States
which issued such markings or marks should be able to
make reimbursement, remittance or release conditional
on the presentation of evidence that
they have been
removed or destroyed.

(32) Application of the normal requirements relating to the
movement and monitoring of excise goods could put a
disproportionate administrative burden on small wine
producers. Therefore, Member States should be able to
exempt those producers from certain requirements.

(33) Account should be taken of the fact that, with regard to
excise goods used as stores for boats and aircraft, no
suitable common approach has yet been found.

(34) With respect to excise goods used for the construction
and maintenance of
cross-border bridges between
Member States, those Member States should be allowed
to adopt measures derogating from the normal rules and
procedures applying to excise goods moving from one
Member State to another, in order to reduce the admin­
istrative burden.

(35) Measures for the implementation of this Directive should
adopted in accordance with Council Decision
be
1999/468/EC of 28 June 1999 laying down the
procedures for
implementing powers
the exercise of
conferred on the Commission (1).

(30)

In order to avoid conflicts of interest between Member
States and double taxation in cases in which excise goods
already released for consumption in one Member State
move within the Community, provision should be made
for situations in which excise goods,
following their
release for consumption, are subject to irregularities.

(36)

system for

In order to allow a period of adjustment to the electronic
control
the movement of goods under
suspension of excise duty, Member States should be
able to benefit from a transitional period during which
such movement may continue to be carried out subject
to the formalities laid down by Directive 92/12/EEC.

(1) OJ L 184, 17.7.1999, p. 23.

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(37)

Since the objective of this Directive, namely ensuring
common arrangements in relation to certain aspects of
excise duty, cannot be sufficiently achieved by the
Member States and can therefore, by reason of its scale
and effects, be better achieved at Community level, the
Community may adopt measures, in accordance with the
principle of subsidiarity as set out in Article 5 of the
Treaty.
In accordance with the principle of propor­
tionality, as set out in that Article, this Directive does
is necessary to achieve that
not go beyond what
objective,

Article 2

Excise goods shall be subject to excise duty at the time of:

(a)

production,

their
extraction, within the territory of the Community;

including, where

applicable,

their

(b) their importation into the territory of the Community.

HAS ADOPTED THIS DIRECTIVE:

Article 3

CHAPTER I

GENERAL PROVISIONS

Article 1

1.
This Directive lays down general arrangements in relation
to excise duty which is levied directly or indirectly on the
consumption of the following goods (hereinafter ‘excise goods’):

(a) energy products
2003/96/EC;

and electricity covered by Directive

(b) alcohol and alcoholic beverages covered by Directives

92/83/EEC and 92/84/EEC;

(c) manufactured tobacco covered by Directives 95/59/EC,

92/79/EEC and 92/80/EEC.

2. Member States may levy other indirect taxes on excise
goods for specific purposes, provided that those taxes comply
with the Community tax rules applicable for excise duty or
value added tax as far as determination of the tax base, calcu­
lation of the tax, chargeability and monitoring of the tax are
concerned, but not including the provisions on exemptions.

3. Member States may levy taxes on:

(a) products other than excise goods;

(b) the supply of services,

including those relating to excise

goods, which cannot be characterised as turnover taxes.

1.
The formalities laid down by the Community customs
provisions for the entry of goods into the customs territory
of the Community shall apply mutatis mutandis to the entry of
excise goods into the Community from a territory referred to in
Article 5(2).

The formalities laid down by the Community customs
2.
provisions for the exit of goods from the customs territory of
the Community shall apply mutatis mutandis to the exit of excise
goods from the Community to a territory referred to in
Article 5(2).

3.
By way of derogation from paragraphs 1 and 2, Finland
shall be authorised, for movements of excise goods between its
territory as defined in Article 4(2) and the territories referred to
in Article 5(2)(c), to apply the same procedures as those applied
for such movements on its territory as defined in Article 4(2).

Chapters III and IV shall not apply to excise goods

4.
covered by a customs suspensive procedure or arrangement.

Article 4

For the purpose of this Directive as well as its implementing
provisions, the following definitions shall apply:

1.

‘authorised warehousekeeper’ means a natural or
legal
person authorised by the competent authorities of a
Member State,
in the course of his business, to produce,
process, hold, receive or dispatch excise goods under a duty
suspension arrangement in a tax warehouse;

2.

‘Member State’ and ‘territory of a Member State’ means the
territory of each Member State of the Community to which
the Treaty is applicable,
in accordance with Article 299
thereof, with the exception of third territories;

However, the levying of such taxes may not, in trade between
Member States, give rise to formalities connected with the
crossing of frontiers.

3.

‘Community’ and ‘territory of the Community’ means the
territories of the Member States as defined in point 2;

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4.

‘third territories’ means
Article 5(2) and (3);

the territories

referred to in

Article 5

This Directive and the Directives referred to in Article 1

1.
shall apply to the territory of the Community.

5.

‘third country’ means any State or territory to which the
Treaty is not applicable;

2.
This Directive and the Directives referred to in Article 1
shall not apply to the following territories forming part of the
customs territory of the Community:

6.

7.

8.

9.

‘customs suspensive procedure or arrangement’ means any
one of the special procedures as provided for under Regu­
lation (EEC) No 2913/92 relating to the customs super­
vision to which non-Community goods are subjected
upon their entry into the Community customs territory,
temporary storage, free zones or free warehouses, as well
as any of the arrangements referred to in Article 84(1)(a) of
that Regulation;

(a)

the Canary Islands;

(b) the French overseas departments;

(c)

the Åland Islands;

(d) the Channel Islands.

to the

‘duty suspension arrangement’ means a tax arrangement
or
applied
movement of excise goods not covered by a customs
suspensive procedure or arrangement, excise duty being
suspended;

processing, holding

production,

apply to the

This Directive and the Directives referred to in Article 1
3.
shall not
scope of
Article 299(4) of the Treaty, nor to the following other terri­
tories not
the
Community:

territories within the

forming part of

the customs

territory of

‘importation of excise goods’ means the entry into the
territory of
the Community of excise goods unless the
goods upon their entry into the Community are placed
under a customs suspensive procedure or arrangement, as
well as their release from a customs suspensive procedure
or arrangement;

(a)

the Island of Heligoland;

(b) the territory of Büsingen;

(c) Ceuta;

(d) Melilla;

(e) Livigno;

‘registered consignee’ means a natural or
legal person
authorised by the competent authorities of the Member
State of destination,
in the course of his business and
under the conditions fixed by those authorities, to receive
excise goods moving under a duty suspension arrangement
from another Member State;

(f) Campione d'Italia;

(g) the Italian waters of Lake Lugano.

10.

‘registered consignor’ means a natural or
legal person
authorised by the competent authorities of the Member
State of importation,
in the course of his business and
under the conditions fixed by those authorities, to only
dispatch excise goods under a duty suspension arrangement
upon their release for free circulation in accordance with
Article 79 of Regulation (EEC) No 2913/92;

11.

‘tax warehouse’ means a place where excise goods are
produced, processed, held, received or dispatched under
duty suspension arrangements by an authorised warehouse­
keeper in the course of his business, subject to certain
conditions laid down by the competent authorities of the
Member State where the tax warehouse is located.

Spain may give notice, by means of a declaration, that this
4.
Directive and the Directives referred to in Article 1 shall apply
to the Canary Islands — subject to measures to adapt to their
extreme remoteness — in respect of all or some of the excise
goods referred to in Article 1, as from the first day of the
second month following deposit of such declaration.

5.
France may give notice, by means of a declaration, that
this Directive and the Directives referred to in Article 1 apply to
the French overseas departments — subject to measures to
to their extreme remoteness — in respect of all or
adapt
some of the excise goods referred to in Article 1, as from the
first day of
the second month following deposit of such
declaration.

6.
The provisions of this Directive shall not prevent Greece
from maintaining the specific status granted to Mount Athos as
guaranteed by Article 105 of the Greek Constitution.

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Article 6

1.
In view of the conventions and treaties concluded with
France, Italy, Cyprus and the United Kingdom respectively, the
Principality of Monaco, San Marino,
the United Kingdom
Sovereign Base Areas of Akrotiri and Dhekelia, and the Isle of
Man shall not be regarded, for the purposes of this Directive, as
third countries.

(c)

pursuant to the applicable provisions of Community law
and national legislation;

excise
the production of
production, outside a duty suspension arrangement;

including

goods,

irregular

2. Member States shall take the measures necessary to ensure
that movements of excise goods originating in or intended for:

(d) the importation of excise goods, including irregular impor-
tation, unless the excise goods are placed, immediately upon
importation, under a duty suspension arrangement.

(a)

the Principality of Monaco are treated as movements orig­
inating in or intended for France;

3.

The time of release for consumption shall be:

(b) San Marino are treated as movements originating in or

intended for Italy;

(c) United Kingdom Sovereign Base Areas of Akrotiri and
Dhekelia are treated as movements originating in or
intended for Cyprus;

(d) the Isle of Man are treated as movements originating in or

intended for the United Kingdom.

3. Member States shall take the measures necessary to ensure
that movements of excise goods originating in or intended for
Jungholz and Mittelberg (Kleines Walsertal) are treated as
movements originating in or intended for Germany.

CHAPTER II

CHARGEABILITY, REIMBURSEMENT, EXEMPTION

SECTION 1

Time and place of chargeability

Article 7

Excise duty shall become chargeable at the time, and in

1.
the Member State, of release for consumption.

(a)

in the situations referred to in Article 17(1)(a)(ii), the time of
receipt of the excise goods by the registered consignee;

(b) in the situations referred to in Article 17(1)(a)(iv), the time

of receipt of the excise goods by the consignee;

(c)

in the situations referred to in Article 17(2), the time of
receipt of the excise goods at the place of direct delivery.

4.
The total destruction or irretrievable loss of excise goods
under a duty suspension arrangement, as a result of the actual
nature of the goods, of unforeseeable circumstances or force
authorisation by the
majeure, or
competent authorities of
shall not be
considered a release for consumption.

the Member State,

consequence of

as

a

For the purpose of this Directive, goods shall be considered
totally destroyed or irretrievably lost when they are rendered
unusable as excise goods.

The total destruction or irretrievable loss of the excise goods in
question shall be proven to the satisfaction of the competent
authorities of the Member State where the total destruction or
irretrievable loss occurred or, when it
is not possible to
determine where the loss occurred, where it was detected.

For

2.
this Directive,
consumption’ shall mean any of the following:

purposes

the

of

‘release

for

Each Member State shall

5.
lay down its own rules and
conditions under which the losses referred to in paragraph 4
are determined.

(a)

the departure of excise goods, including irregular departure,
from a duty suspension arrangement;

The person liable to pay the excise duty that has become

1.
chargeable shall be:

Article 8

(b) the holding of excise goods outside a duty suspension
excise duty has not been levied

arrangement where

(a)

in relation to the departure of excise goods from a duty
suspension arrangement as referred to in Article 7(2)(a):

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(i) the

the

authorised warehousekeeper,

registered
consignee or any other person releasing the excise
goods or on whose behalf
the excise goods are
released from the duty suspension arrangement and, in
the case of irregular departure from the tax warehouse,
any other person involved in that departure;

(2) and (4):

(ii) in the case of an irregularity during a movement of
excise goods under a duty suspension arrangement as
the authorised
defined in Article 10(1),
any
warehousekeeper,
other
in
accordance with Article 18(1) and (2) and any person
who participated in the irregular departure and who was
aware or who should reasonably have been aware of the
irregular nature of the departure;

registered consignor or
payment
guaranteed

the
person who

the

(b) in relation to the holding of excise goods as referred to in
Article 7(2)(b): the person holding the excise goods and any
other person involved in the holding of the excise goods;

(c)

in relation to the production of excise goods as referred to
in Article 7(2)(c): the person producing the excise goods
and, in the case of irregular production, any other person
involved in their production;

(d) in relation to the importation of excise goods as referred to
in Article 7(2)(d): the person who declares the excise goods
or on whose behalf they are declared upon importation and,
in the case of
importation, any other person
involved in the importation.

irregular

2. Where several persons are liable for payment of one excise
duty debt, they shall be jointly and severally liable for such debt.

Article 9

The chargeability conditions and rate of excise duty to be
applied shall be those in force on the date on which duty
becomes chargeable in the Member State where release for
consumption takes place.

Excise duty shall be levied and collected and, where appropriate,
reimbursed or remitted according to the procedure laid down
by each Member State. Member States shall apply the same
procedures
from other
to national goods and to those
Member States.

Article 10

1. Where an irregularity has occurred during a movement of
excise goods under a duty suspension arrangement, giving rise
consumption in accordance with
to their

release

for

Article 7(2)(a), the release for consumption shall take place in
the Member State where the irregularity occurred.

excise

goods

an irregularity has been detected during a
2. Where
movement of
suspension
arrangement, giving rise to their release for consumption in
accordance with Article 7(2)(a), and it
is not possible to
it shall be deemed
determine where the irregularity occurred,
to have occurred in the Member State in which and at the time
when the irregularity was detected.

under

duty

a

3.
In the situations referred to in paragraphs 1 and 2, the
competent authorities of the Member States where the goods
are deemed to have been released for
have been or
the
inform the competent authorities of
consumption shall
Member State of dispatch.

for

release

to their

4. Where excise goods moving under a duty suspension
arrangement have not arrived at their destination and no irre­
gularity giving rise
consumption in
accordance with Article 7(2)(a) has been detected during the
movement, an irregularity shall be deemed to have occurred
in the Member State of dispatch and at the time when the
movement began, unless, within a period of
four months
from the
in accordance with
the movement
Article 20(1), evidence is provided to the satisfaction of the
competent authorities of the Member State of dispatch of the
end of the movement in accordance with Article 20(2), or of
the place where the irregularity occurred.

start of

Where the person who guaranteed the payment in accordance
with Article 18 has not been, or could not have been, informed
that the goods have not arrived at their destination, a period of
one month from the date of communication of this information
by the competent authorities of the Member State of dispatch
shall be granted to enable him to provide evidence of the end of
the movement in accordance with Article 20(2), or of the place
where the irregularity occurred.

However, in the situations referred to in paragraphs 2 and
5.
4, if, before the expiry of a period of three years from the date
on which
accordance with
Article 20(1), it is ascertained in which Member State the irre­
gularity actually occurred, the provisions of paragraph 1 shall
apply.

the movement

began,

in

In these situations, the competent authorities of the Member
State where the irregularity occurred shall inform the competent
authorities of the Member State where the excise duty was
levied, which shall reimburse or remit it as soon as evidence
of the levying of the excise duty in the other Member State has
been provided.

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For the purposes of this Article, ‘irregularity’ shall mean a
6.
situation occurring during a movement of excise goods under a
duty suspension arrangement, other than the one referred to in
Article 7(4), due to which a movement, or a part of a
movement of excise goods, has not ended in accordance with
Article 20(2).

SECTION 2

Reimbursement and remission

Article 11

cases

referred to in Article 33(6),
In addition to the
Article 36(5), and Article 38(3), as well as those provided for
by the Directives referred to in Article 1, excise duty on excise
goods which have been released for consumption may, at the
request of a person concerned, be reimbursed or remitted by
the competent authorities of the Member State where those
goods were released for consumption in the situations fixed
by the Member States and in accordance with the conditions
that Member States
the purpose of
preventing any possible evasion or abuse.

lay down for

shall

Such reimbursement or
remission may not give rise to
exemptions other than those provided for in Article 12 or by
one of the Directives referred to in Article 1.

SECTION 3

Exemptions

Article 12

Excise goods shall be exempted from payment of excise

1.
duty where they are intended to be used:

of those forces, for the civilian staff accompanying them or
for supplying their messes or canteens;

(e)

for consumption under an agreement concluded with third
countries or international organisations provided that such
an agreement
is allowed or authorised with regard to
exemption from value added tax.

2.
Exemptions shall be subject to conditions and limitations
laid down by the host Member State. Member States may grant
the exemption by means of a refund of excise duty.

Article 13

1. Without prejudice to Article 21(1), excise goods moving
under a duty suspension arrangement to a consignee referred to
in Article 12(1) shall be accompanied by an exemption certifi­
cate.

The Commission shall, in accordance with the procedure
2.
referred to in Article 43(2), lay down the form and content of
the exemption certificate.

3.
The procedure laid down in Articles 21 to 27 shall not
apply to the movements of excise goods under a duty
suspension arrangement
to the armed forced referred to in
Article 12(1)(c),
if they are covered by a procedure which is
directly based on the North Atlantic Treaty.

However, Member States may provide that the procedure laid
down in Articles 21 to 27 shall be used for such movements
taking place entirely on their territory or, by agreement between
the Member States concerned, between their territories.

(a)

in the context of diplomatic or consular relations;

Article 14

(b) by international organisations recognised as such by the
the host Member State, and by
public authorities of
such organisations, within the limits and
members of
under
laid down by the international
conventions establishing such organisations or by head­
quarters agreements;

the conditions

1. Member States may exempt from payment of excise duty
excise goods supplied by tax-free shops which are carried away
in the personal luggage of travellers to a third territory or to a
third country taking a flight or sea-crossing.

2.
Goods supplied on board an aircraft or ship during the
flight or sea-crossing to a third territory or a third country shall
be treated in the same way as goods supplied by tax-free shops.

(c) by the armed forces of any State party to the North Atlantic
Treaty other than the Member State within which the excise
duty is chargeable,
for the
for the use of
civilian staff accompanying them or for supplying their
messes or canteens;

those forces,

3. Member States shall take the measures necessary to ensure
that the exemptions provided for in paragraphs 1 and 2 are
applied in such a way as to prevent any possible evasion,
avoidance or abuse.

(d) by the armed forces of the United Kingdom stationed in
Cyprus pursuant to the Treaty of Establishment concerning
the Republic of Cyprus dated 16 August 1960, for the use

4. Member States which, at 1 July 2008, have tax-free shops
situated elsewhere than within an airport or port may, until
1 January 2017, continue to exempt from excise duty excise
goods supplied by such shops and carried away in the personal
luggage of travellers to a third territory or to a third country.

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For the purposes of this Article, the following definitions

5.
shall apply:

(e) consent to all monitoring and stock checks.

(a)

‘tax-free shop’ means any establishment situated within an
airport or port which fulfils the conditions laid down by the
competent authorities of the Member States, pursuant in
particular to paragraph 3;

(b) ‘traveller to a third territory or to a third country’ means
any passenger holding a transport document, for air or sea
travel, stating that the final destination is an airport or port
situated in a third territory or a third country.

CHAPTER III

PRODUCTION, PROCESSING AND HOLDING

Article 15

1.
Each Member State shall determine its rules concerning
the production, processing and holding of excise goods,
subject to this Directive.

The conditions for the guarantee referred to in point (a) shall be
set by the competent authorities of the Member State in which
the tax warehouse is authorised.

CHAPTER IV

MOVEMENT OF EXCISE GOODS UNDER SUSPENSION OF
EXCISE DUTY

SECTION 1

General provisions

Article 17

Excise goods may be moved under a duty suspension
1.
arrangement within the territory of the Community, including
where the goods are moved via a third country or a third
territory:

2.
The production, processing and holding of excise goods,
where the excise duty has not been paid, shall take place in a
tax warehouse.

(i) another tax warehouse;

(a)

from a tax warehouse to:

Article 16

(ii) a registered consignee;

1.
The opening and operation of a tax warehouse by an
authorised warehousekeeper shall be subject to authorisation
by the competent authorities of the Member State where the
tax warehouse is situated.

(iii) a place where the excise goods leave the territory of the

Community, as referred to in Article 25(1);

Such authorisation shall be subject to the conditions that the
the purposes of
authorities are entitled to lay down for
preventing any possible evasion or abuse.

(iv) a consignee referred to in Article 12(1), where the
goods are dispatched from another Member State;

2.

An authorised warehousekeeper shall be required to:

(b) from the place of importation to any of the destinations
referred to in point (a), where the goods are dispatched by a
registered consignor.

(a) provide, if necessary, a guarantee to cover the risk inherent
in the production, processing and holding of excise goods;

(b) comply with the requirements laid down by the Member
State within whose territory the tax warehouse is situated;

(c) keep,

for each tax warehouse, accounts of

stock and

movements of excise goods;

(d) enter into his tax warehouse and enter in his accounts at the
end of their movement all excise goods moving under a
duty suspension arrangement, except where Article 17(2)
applies;

importation’
this Article,
For the purposes of
means the place where the goods are when they are
released for free circulation in accordance with Article 79
of Regulation (EEC) No 2913/92.

‘place of

2.
By way of derogation from paragraph 1(a)(i) and (ii) and
(b) of this Article, and except in the situations referred to in
Article 19(3), the Member State of destination may, under the
conditions which it lays down, allow excise goods to be moved
under a duty suspension arrangement
to a place of direct
delivery situated on its territory, where that place has been
designated by the authorised warehousekeeper in the Member
State of destination or by the registered consignee.

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That authorised warehousekeeper or that registered consignee
shall remain responsible for submitting the report of receipt
referred to in Article 24(1).

(c) consent to any check enabling the competent authorities of
the Member State of destination to satisfy themselves that
the goods have actually been received.

3.
Paragraphs 1 and 2 shall also apply to movements of
excise goods at a zero rate which have not been released for
consumption.

Article 18

The competent authorities of

1.
the Member State of
dispatch, under the conditions fixed by them, shall require
that the risks inherent in the movement under suspension of
excise duty be covered by a guarantee provided by the
authorised warehousekeeper of dispatch or
the registered
consignor.

the Member State of dispatch, under

By way of derogation from paragraph 1, the competent
2.
authorities of
the
conditions fixed by them, may allow the guarantee referred to
in paragraph 1 to be provided by the transporter or carrier, the
owner of the excise goods, the consignee, or jointly by two or
more of these persons and the persons mentioned in paragraph
1.

The guarantee shall be valid throughout the Community.

3.
Its detailed rules shall be laid down by the Member States.

4.
The Member State of dispatch may waive the obligation to
provide the guarantee in respect of the following movements of
excise goods under a duty suspension arrangement:

(a) movements which take place entirely on its territory;

(b) where

the other Member States

concerned so agree,
movements of energy products within the Community by
sea or by fixed pipeline.

Article 19

A registered consignee may neither hold nor dispatch

1.
excise goods under a duty suspension arrangement.

A registered consignee shall comply with the following

2.
requirements:

(a) before dispatch of the excise goods, guarantee payment of
excise duty under the conditions fixed by the competent
authorities of the Member State of destination;

3.
For a registered consignee receiving excise goods only
occasionally, the authorisation referred to in Article 4(9) shall
be limited to a specified quantity of excise goods, a single
consignor and a specified period of time. Member States may
limit the authorisation to a single movement.

Article 20

shall begin,

The movement of excise goods under a duty suspension
1.
arrangement
to in
in the
Article 17(1)(a) of this Directive, when the excise goods leave
the tax warehouse of dispatch, and in the cases referred to in its
Article 17(1)(b) upon their
free circulation in
accordance with Article 79 of Regulation (EEC) No 2913/92.

release for

referred

cases

end,

shall

The movement of excise goods under a duty suspension
2.
arrangement
in
the
Article 17(1)(a)(i), (ii) and (iv) and Article 17(1)(b), when the
consignee has taken delivery of the excise goods and,
in the
cases referred to in Article 17(1)(a)(iii), when the goods have left
the territory of the Community.

referred

cases

to

in

SECTION 2

Procedure to be followed on a movement of excise goods under
suspension of excise duty

Article 21

1.
A movement of excise goods shall be considered to take
place under a duty suspension arrangement only if it takes place
under cover of an electronic administrative document processed
in accordance with paragraphs 2 and 3.

shall

submit

For the purposes of paragraph 1 of

the
2.
consignor
administrative
a draft
document to the competent authorities of the Member State
of dispatch using the computerised system referred to in
‘the
Article 1 of Decision No 1152/2003/EC (hereinafter
computerised system’).

this Article,

electronic

The competent authorities of

3.
the Member State of
dispatch shall carry out an electronic verification of the data
in the draft electronic administrative document.

(b) at the end of the movement, enter in his accounts excise
goods received under a duty suspension arrangement;

Where these data are not valid, the consignor shall be informed
thereof without delay.

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Where these data are valid, the competent authorities of the
Member State of dispatch shall assign to the document a
unique administrative reference code and shall communicate it
to the consignor.

consignor submits the draft electronic administrative document
referred to in Article 21(2), the competent authorities of the
Member State of dispatch may authorise the consignor to omit
the data concerning the consignee in that document.

4.
In the cases referred to in Article 17(1)(a)(i), (ii) and (iv),
Article 17(1)(b) and Article 17(2), the competent authorities of
forward the electronic
the Member State of dispatch shall
administrative document without delay to the competent au-
the Member State of destination, which shall
thorities of
forward it
to the consignee where the consignee is an
authorised warehousekeeper or a registered consignee.

2.
As soon as the data concerning the consignee are known,
and at the latest at the end of the movement, the consignor
shall, using the procedure referred to in Article 21(8), transmit
the Member State of
them to the competent authorities of
dispatch.

Article 23

Where the excise goods are intended for an authorised ware­
housekeeper in the Member State of dispatch, the competent
authorities of that Member State shall forward the electronic
administrative document directly to him.

5.
this
In the case referred to in Article 17(1)(a)(iii) of
Directive, the competent authorities of the Member State of
dispatch shall forward the electronic administrative document
to the competent authorities of the Member State where the
export declaration is lodged in application of Article 161(5) of
Regulation (EEC) No 2913/92 (hereinafter the ‘Member State of
export’), if that Member State is different from the Member State
of dispatch.

or

document

6.
The consignor shall provide the person accompanying the
excise goods with a printed version of the electronic adminis­
document
trative
mentioning, in a clearly identifiable manner, the unique admin­
istrative reference code. It must be possible for that document
to be presented to the competent authorities upon request
the movement under an excise duty suspension
throughout
arrangement.

commercial

other

any

The consignor may cancel the electronic administrative
7.
document as long as the movement has not begun under
Article 20(1).

under

the movement
suspension
8.
During
arrangement,
the consignor may, using the computerised
system, amend the destination to show a new destination
referred to in
which must be one of
Article 17(1)(a)(i),
in
applicable,
(ii) or
Article 17(2).

the destinations
(iii) or, where

duty

a

Article 22

The competent authorities of the Member State of dispatch may
allow, under the conditions fixed by that Member State, that the
consignor
energy products under
suspension of excise duty into two or more movements
provided that:

a movement of

splits

1. the total quantity of excise goods does not change;

2. the splitting is carried out in the territory of a Member State

which permits such a procedure;

3. the competent authorities of that Member State are informed

of the place where the splitting is carried out.

inform the Commission if

Member States shall
they allow
movements to be split on their territory and under what
conditions. The Commission shall transmit this information to
the other Member States.

Article 24

1.
On receipt of excise goods at any of the destinations
referred to in Article 17(1)(a)(i), (ii) or (iv) or in Article 17(2),
the consignee shall, without delay and no later
than five
working days after the end of the movement, except in cases
duly justified to the satisfaction of the competent authorities,
(hereinafter the ‘report of
submit a report of
receipt’), using the computerised system.

their receipt

2.
The competent authorities of the Member State of desti­
nation shall determine the procedures for presentation of the
report of receipt of the goods by the consignees referred to in
Article 12(1).

3.
The competent authorities of the Member State of desti­
nation shall carry out an electronic verification of the data in
the report of receipt.

In the case of movements of energy products under a duty
1.
suspension arrangement by sea or
inland waterways to a
consignee who is not definitely known at the time when the

Where these data are not valid, the consignee shall be informed
thereof without delay.

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Where these data are valid, the competent authorities of the
Member State of destination shall confirm to the consignee
the registration of the report of receipt and send it to the
competent authorities of the Member State of dispatch.

responsible for the unavailability, appropriate information
on the reasons for that unavailability before the beginning
of the movement.

The competent authorities of

4.
the Member State of
dispatch shall forward the report of receipt to the consignor.
Where the places of dispatch and of destination are situated in
that
the same Member State,
Member State shall forward the report of receipt directly to
the consignor.

the competent authorities of

Article 25

1.
In the cases referred to in Article 17(1)(a)(iii) and, where
applicable, Article 17(1)(b) of this Directive, a report of export
shall be completed by the competent authorities of the Member
State of export on the basis of the endorsement drawn up by
the customs office of exit as referred to in Article 793(2) of
Commission Regulation (EEC) No 2454/93 of 2 July 1993
laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community
Customs Code (1) or by the office where the formalities
referred to in Article 3(2) of this Directive are accomplished,
certifying that the excise goods have left the territory of the
Community.

2.
The competent authorities of the Member State of export
shall carry out an electronic verification of the data resulting
from the endorsement referred to in paragraph 1. Once these
data have been verified, and where the Member State of
dispatch is different
the
competent authorities of
the Member State of export shall
send the report of export to the competent authorities of the
Member State of dispatch.

from the Member State of export,

The competent authorities of

3.
the Member State of
dispatch shall forward the report of export to the consignor.

Article 26

1.
In derogation from Article 21(1), where the computerised
the
system is unavailable in the Member State of dispatch,
consignor may start a movement of excise goods under a
duty suspension arrangement provided that:

(a)

the goods are accompanied by a paper document containing
the
administrative
as
document referred to in Article 21(2);

same data

the draft

electronic

(b) he informs the competent authorities of the Member State

of dispatch before the beginning of the movement.

The Member State of dispatch may also require a copy of
the document referred to in point (a), the verification of the
is
data contained in that copy and,

the consignor

if

(1) OJ L 253, 11.10.1993, p. 1.

2. When the availability of
the computerised system is
restored, the consignor shall submit a draft electronic adminis­
trative document, in accordance with Article 21(2).

As soon as the data in the electronic administrative document
have been validated,
that
document shall replace the paper document referred to in
paragraph 1(a) of
this Article. Article 21(4) and (5) and
Articles 24 and 25 shall apply mutatis mutandis.

in accordance with Article 21(3),

3.
Until such time as the data in the electronic administrative
document have been validated, the movement shall be regarded
as taking place under a duty suspension arrangement under
cover of the paper document referred to in paragraph 1(a).

A copy of the paper document referred to in paragraph

4.
1(a) shall be kept by the consignor to back up his records.

5. Where the computerised system is unavailable in the
Member State of dispatch, the consignor shall communicate
the information referred to in Article 21(8) or Article 23
using alternative means of communication. To that end, he
shall
inform the competent authorities of the Member State
of dispatch before the change of destination or splitting of
the movement is initiated. Paragraphs 2 to 4 of this Article
shall apply mutatis mutandis.

Article 27

1. When, in the cases referred to in Article 17(1)(a)(i), (ii) and
(iv), Article 17(1)(b) and Article 17(2), the report of receipt
provided for in Article 24(1) cannot be submitted at the end
of a movement of excise goods within the deadline provided for
in that Article, either because the computerised system is
unavailable in the Member State of destination or because, in
the situation referred to in Article 26(1), the procedures referred
to in Article 26(2) have not yet been carried out, the consignee
shall submit to the competent authorities of the Member State
of destination, except in duly justified cases, a paper document
containing the same data as the report of receipt and stating
that the movement has ended.

Except where the report of receipt provided for in Article 24(1)
can be submitted promptly by the consignee via the compu­
terised system, or in duly justified cases, the competent au-
thorities of the Member State of destination shall send a copy
of the paper document mentioned in the first subparagraph to
the competent authorities of the Member State of dispatch,
which shall forward it to the consignor or keep it available
for him.

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As soon as availability of the computerised system is restored in
the Member State of destination or the procedures referred to in
Article 26(2) have been carried out, the consignee shall submit a
report of receipt, in accordance with Article 24(1). Article 24(3)
and (4) shall apply mutatis mutandis.

exit is located, certifying that the excise goods have left the
territory of the Community.

A document submitted by the consignee containing the same
data as the report of receipt or the report of export shall
constitute appropriate evidence for the purposes of the first
subparagraph.

2. When, in the case referred to in Article 17(1)(a)(iii), the
report of export provided for
in Article 25(1) cannot be
completed at the end of a movement of excise goods either
because the computerised system is unavailable in the Member
in the situation referred to in
State of export or because,
Article 26(1), the procedures referred to in Article 26(2) have
not yet been carried out,
the
Member State of export shall send to the competent authorities
of the Member State of dispatch a paper document containing
the same data as the report of export and certifying that the
movement has ended, except where the report of export
provided for in Article 25(1) can be completed promptly via
the computerised system, or in duly justified cases.

the competent authorities of

The competent authorities of the Member State of dispatch shall
forward a copy of the paper document referred to in the first
subparagraph to the consignor or keep it available for him.

As soon as availability of the computerised system is restored in
the Member State of export or the procedures referred to in
Article 26(2) have been carried out, the competent authorities
of the Member State of export shall send a report of export in
accordance with Article 25(1). Article 25(2) and (3) shall apply
mutatis mutandis.

Article 28

1.
Notwithstanding Article 27, the report of receipt provided
for in Article 24(1) or the report of export provided for in
Article 25(1) shall constitute proof that a movement of excise
goods has ended, in accordance with Article 20(2).

2.
By way of derogation from paragraph 1, in the absence of
the report of receipt or the report of export for reasons other
than those mentioned in Article 27, alternative proof of the end
of a movement of excise goods under a duty suspension
in the cases referred to in
arrangement may be provided,
Article
and
(iv), Article
Article 17(2), through an endorsement by the competent au-
thorities of the Member State of destination, based on appro­
priate evidence, that the excise goods dispatched have reached
their
referred to in
Article 17(1)(a)(iii), through an endorsement by the competent
authorities of the Member State in which the customs office of

stated destination or,

17(1)(a)(i),

17(1)(b)

in the

case

and

(ii)

appropriate

Where
competent authorities of
shall end the movement in the computerised system.

evidence has been accepted by

the Member State of dispatch,

the
it

Article 29

The Commission shall, in accordance with the procedure

1.
referred to in Article 43(2), adopt measures to determine:

(a)

the structure and content of the messages to be exchanged
for the purposes of Articles 21 to 25 between the persons
and competent authorities concerned with a movement of
excise goods under a duty suspension arrangement;

(b) the rules and procedures relating to the exchanges of the

messages referred to in point (a);

(c)

the structure of the paper documents referred to in Articles
26 and 27.

2.
Each Member State shall determine the situations where
the computerised system may be considered unavailable and the
rules and procedures to be followed in these situations, for the
purposes of and in accordance with Articles 26 and 27.

SECTION 3

Simplified procedures

Article 30

Member States may establish simplified procedures in respect of
suspension
movements of
territory,
arrangement which take place entirely on their
including the possibility to waive the requirement of electronic
supervision of such movements.

goods under

a duty

excise

Article 31

By agreement and under conditions fixed by all the Member
States concerned, simplified procedures may be established for
the purposes of
frequent and regular movements of excise
goods under a duty suspension arrangement which occur
between the territories of two or more Member States.

This provision includes movements via fixed pipelines.

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CHAPTER V

— beers: 110 l.

MOVEMENT AND TAXATION OF EXCISE GOODS AFTER
RELEASE FOR CONSUMPTION

SECTION 1

Acquisition by private individuals

Article 32

Excise duty on excise goods acquired by a private indi­
1.
vidual for his own use, and transported from one Member State
to another by him, shall be charged only in the Member State in
which the excise goods are acquired.

2.
To determine whether the excise goods referred to in
paragraph 1 are intended for the own use of a private indi­
vidual, Member States
the
following:

take account at

least of

shall

(a)

the commercial status of the holder of the excise goods and
his reasons for holding them;

(b) the place where the excise goods are located or, if appro­

priate, the mode of transport used;

(c) any document relating to the excise goods;

(d) the nature of the excise goods;

(e)

the quantity of the excise goods.

For the purposes of applying paragraph 2(e), Member
solely as a form of

3.
States may lay down guide levels,
evidence. These guide levels may not be lower than:

(a)

for tobacco products:

— cigarettes: 800 items,

— cigarillos (cigars weighing not more than 3 g each): 400

items,

— cigars: 200 items,

— smoking tobacco: 1,0 kg;

(b) for alcoholic beverages:

— spirit drinks: 10 l,

— intermediate products: 20 l,

— wines: 90 l (including a maximum of 60 l of sparkling

wines),

4. Member States may also provide that excise duty shall
become due in the Member State of consumption on the acqui­
sition of mineral oils already released for consumption in
another Member State if such products are transported using
atypical modes of transport by a private individual or on his
behalf.

For the purposes of this paragraph, ‘atypical mode of transport’
shall mean the transport of fuels other than in the tanks of
vehicles or
in appropriate reserve fuel canisters and the
transport of liquid heating products other than by means of
tankers used on behalf of professional traders.

SECTION 2

Holding in another Member State

Article 33

1. Without prejudice to Article 36(1), where excise goods
which have already been released for consumption in one
Member State are held for commercial purposes in another
Member State in order to be delivered or used there, they
shall be subject to excise duty and excise duty shall become
chargeable in that other Member State.

this Article,

the purposes of

‘holding for commercial
For
purposes’ shall mean the holding of excise goods by a person
other than a private individual or by a private individual for
reasons other than his own use and transported by him,
in
accordance with Article 32.

2.
The chargeability conditions and rate of excise duty to be
applied shall be those in force on the date on which duty
becomes chargeable in that other Member State.

The person liable to pay the excise duty which has
3.
become chargeable shall be, depending on the cases referred
to in paragraph 1, the person making the delivery or holding
the goods intended for delivery, or to whom the goods are
delivered in the other Member State.

4. Without prejudice to Article 38, where excise goods
which have already been released for consumption in one
Member State move within the Community for commercial
purposes,
those
purposes until
they reach the Member State of destination,
provided that they are moving under cover of the formalities
set out in Article 34.

they shall not be regarded as held for

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Excise goods which are held on board a boat or aircraft
5.
making sea-crossings or flights between two Member States but
which are not available for sale when the boat or aircraft is in
the territory of one of the Member States shall not be regarded
as held for commercial purposes in that Member State.

(a) such a movement shall

the
accompanying document referred to in Article 34(1) and
use an appropriate itinerary;

take place under cover of

in the Member

The excise duty shall, upon request, be reimbursed or
6.
for
remitted
consumption took place where the competent authorities of
the other Member State find that excise duty has become
chargeable and has been collected in that Member State.

State where

release

the

(b) the consignor shall, before the excise goods are dispatched,
make a declaration to the competent authorities of the place
of departure;

(c)

the consignee shall attest to having received the goods in
accordance with the rules laid down by the competent
authorities of the place of destination;

Article 34

1.
In the situations referred to in Article 33(1), excise goods
shall move between the territories of the various Member States
under cover of an accompanying document listing the main
data from the document referred to in Article 21(1).

(d) the consignor and the consignee shall consent to any checks
enabling their respective competent authorities to satisfy
themselves that the goods have actually been received.

The Commission shall,
in accordance with the procedure
referred to in Article 43(2), adopt measures establishing the
form and content of the accompanying document.

The persons referred to in Article 33(3) shall comply with

2.
the following requirements:

(a) before the goods are dispatched, submit a declaration to the
competent authorities of the Member State of destination
and guarantee payment of the excise duty;

(b) pay the excise duty of the Member State of destination in
accordance with the procedure laid down by that Member
State;

2. Where excise goods are moved frequently and regularly
under the conditions specified in paragraph 1, the Member
States
conditions
determined by them, simplify the requirements specified in
paragraph 1.

concerned may, by

agreement, under

SECTION 3

Distance selling

Article 36

1.
Excise goods already released for consumption in one
Member State, which are purchased by a person, other than
an authorised warehousekeeper or a registered consignee, estab­
lished in another Member State who does not carry out an
independent economic activity, and which are dispatched or
transported to another Member State directly or indirectly by
the vendor or on his behalf shall be subject to excise duty in the
Member State of destination.

(c) consent to any checks enabling the competent authorities of
the Member State of destination to satisfy themselves that
the excise goods have actually been received and that the
excise duty chargeable on them has been paid.

‘Member State of destination’
For the purposes of this Article,
shall mean the Member State of arrival of the consignment or
of transport.

The Member State of destination may, in situations and under
conditions which it lays down, simplify or grant a derogation
from the requirements specified in point (a). In such cases, it
inform the other
shall notify the Commission, which shall
Member States.

2.
In the case referred to in paragraph 1, the excise duty shall
become chargeable in the Member State of destination at the
time of delivery of
chargeability
conditions and rate of excise duty to be applied shall be
those in force on the date on which duty becomes chargeable.

excise goods. The

the

Article 35

The excise duty shall be paid in accordance with the procedure
laid down by the Member State of destination.

1. Where excise goods already released for consumption in a
Member State are moved to a place of destination in that
Member State via the territory of another Member State, the
following requirements shall apply:

The person liable to pay the excise duty in the Member

3.
State of destination shall be the vendor.

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However, the Member State of destination may provide that the
liable person shall be a tax representative, established in the
Member State of destination and approved by the competent
authorities of that Member State, or, in cases where the vendor
has not respected the provision of paragraph 4(a), the consignee
of the excise goods.

The vendor or tax representative shall comply with the

4.
following requirements:

(a) before dispatching the excise goods, register his identity and
guarantee payment of the excise duty with the competent
office specifically designated and under the conditions laid
down by the Member State of destination;

authorities of the Member State where the total destruction or
irretrievable loss occurred or, when it
is not possible to
determine where the loss occurred, where it was detected.

guarantee

The
Article 36(4)(a) shall be released.

lodged pursuant

to Article 34(2)(a) or

Each Member State shall

2.
lay down its own rules and
conditions under which the losses referred to in paragraph 1
are determined.

(b) pay the excise duty at the office referred to in point (a) after

Irregularities during the movement of excise goods

the excise goods arrive;

Article 38

SECTION 5

(c) keep accounts of deliveries of excise goods.

The Member
conditions
determined by them, simplify these requirements on the basis
of bilateral agreements.

concerned may,

under

States

5.
In the case referred to in paragraph 1, the excise duty
levied in the first Member State shall be reimbursed or
remitted, at the vendor's request, where the vendor or his tax
laid down in
representative has
paragraph 4.

followed the procedures

6. Member States may lay down specific rules for applying
paragraphs 1 to 5 to excise goods that are covered by special
national distribution arrangements.

SECTION 4

Destruction and losses

Article 37

referred to in Article 33(1)

situations
in the event of

and
1.
In the
Article 36(1),
the total destruction or irre­
trievable loss of the excise goods during their transport in a
Member State other than the Member State in which they were
released for consumption, as a result of the actual nature of the
goods, or unforeseeable circumstances, or force majeure, or as a
consequence of authorisation by the competent authorities of
that Member State, the excise duty shall not be chargeable in
that Member State.

The total destruction or irretrievable loss of the excise goods in
question shall be proven to the satisfaction of the competent

1. Where an irregularity has occurred during a movement of
excise goods under Article 33(1) or Article 36(1), in a Member
State other than the Member State in which they were released
for consumption, they shall be subject to excise duty and excise
duty shall be chargeable in the Member State where the irregu­
larity occurred.

excise

goods

under Article

an irregularity has been detected during a
2. Where
movement
or
of
Article 36(1), in a Member State other than the Member State
in which they were released for consumption, and it is not
possible to determine where the irregularity occurred, the irre­
gularity shall be deemed to have occurred and the excise duty
shall be chargeable in the Member State where the irregularity
was detected.

33(1)

However, if, before the expiry of a period of three years from
the date on which the excise goods were acquired, it is ascer­
tained in which Member State the irregularity actually occurred,
the provisions of paragraph 1 shall apply.

3.
The excise duty shall be due from the person who guaran­
teed payment thereof in accordance with Article 34(2)(a) or
Article 36(4)(a) and from any person who participated in the
irregularity.

The competent authorities of the Member State in which the
excise goods were released for consumption shall, upon request,
reimburse or remit the excise duty where it was levied in the
Member State where the irregularity occurred or was detected.
The competent authorities of the Member State of destination
shall release the guarantee lodged pursuant to Article 34(2)(a) or
Article 36(4)(a).

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For the purposes of this Article, ‘irregularity’ shall mean a
4.
situation occurring during a movement of excise goods under
Article 33(1) or Article 36(1), not covered by Article 37 due to
which a movement, or a part of a movement, of excise goods
has not duly ended.

CHAPTER VI

MISCELLANEOUS

SECTION 1

Marking

Article 39

SECTION 2

Small wine producers

Article 40

1. Member States may exempt small wine producers from
the requirements of Chapters III and IV and from the other
requirements relating to movement and monitoring. Where
these small producers themselves carry out intra-Community
inform their relevant authorities and
transactions,
comply with the requirements laid down by Commission Regu­
lation (EC) No 884/2001 of 24 April 2001 laying down
detailed rules of application concerning the documents accom­
panying the carriage of wine products and the records to be
kept in the wine sector (1).

they shall

1. Without prejudice to Article 7(1), Member States may
require that excise goods carry tax markings or national identi­
fication marks used for fiscal purposes at the time when they
are released for consumption in their territory, or, in the cases
provided for
and
Article 36(1), when they enter their territory.

in Article 33(1),

subparagraph,

first

producers

small wine

from
2. Where
requirements in accordance with paragraph 1, the consignee
shall, by means of the document required by Regulation (EC)
No 884/2001 or by a reference to it,
inform the competent
authorities of
the Member State of destination of the wine
deliveries received.

exempt

are

2.
Any Member State which requires the use of tax markings
or national identification marks as set out in paragraph 1 shall
be required to make them available to authorised warehouse­
keepers of the other Member States. However, each Member
State may require that
these markings or marks be made
available to a tax representative authorised by the competent
authorities of that Member State.

For the purposes of this Article,

‘small wine producers’
3.
shall mean persons producing on average less than 1 000 hl
of wine per year.

3. Without prejudice to any provisions they may lay down in
order to ensure that this Article is implemented properly and to
prevent any evasion, avoidance or abuse, Member States shall
ensure that tax markings or national identification marks as set
out
to the free
movement of excise goods.

in paragraph 1 do not create obstacles

SECTION 3

Stores for boats and aircraft

Article 41

Until the Council has adopted Community provisions on stores
for boats and aircraft, Member States may maintain their
national provisions concerning exemptions for such stores.

Where such markings or marks are affixed to excise goods, any
amount paid or guaranteed to obtain such markings or marks,
from the fees for issuing them, shall be reimbursed,
apart
remitted or released by the Member State which issued them
if excise duty has become chargeable and has been collected in
another Member State.

The Member State which issued these markings or marks may
nevertheless subject the reimbursement, remittance or release of
the amount paid or guaranteed to the presentation of evidence,
to the satisfaction of its competent authorities, that they have
been removed or destroyed.

4.
Tax markings or national identification marks as set out in
paragraph 1 shall be valid in the Member State which issued
them. However,
these
markings or marks between Member States.

there may be mutual recognition of

SECTION 4

Special arrangements

Article 42

Member States which have concluded an Agreement on the
responsibility for the construction or maintenance of a trans-
border bridge may adopt measures derogating from the
provisions of this Directive in order to simplify the procedure
for collecting excise duty on the excise goods used for the
construction and the maintenance of that bridge.

those measures,

the purposes of

the bridge and the
For
shall be
construction sites
deemed to be part of the territory of the Member State which
is responsible for the construction or maintenance of the bridge
in accordance with the Agreement.

referred to in the Agreement

(1) OJ L 128, 10.5.2001, p. 32.

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The Member States concerned shall notify those measures to the
Commission, which shall inform the other Member States.

the formalities set out
Directive 92/12/EEC.

in Article 15(6) and Article 18 of

CHAPTER VII

COMMITTEE ON EXCISE DUTY

Article 43

The Commission shall be assisted by a committee referred

1.
to as the ‘Committee on Excise Duty’.

Those movements, as well as their discharge, shall be subject to
the provisions referred to in the first subparagraph as well as to
Article 15(4) and (5) and Article 19 of Directive 92/12/EEC.
Article 15(4) of that Directive shall apply with regard to all the
guarantors designated in accordance with Article 18(1) and (2)
of this Directive.

2. Where reference is made to this paragraph, Articles 5 and
7 of Decision 1999/468/EC shall apply.

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

Article 44

in addition to its tasks
The Committee on Excise Duty shall,
under Article 43, examine the matters raised by its chairman,
either on his own initiative or at the request of the representa­
tive of
application of
a Member State,
Community provisions on excise duty.

concerning the

CHAPTER VIII

TRANSITIONAL AND FINAL PROVISIONS

Article 45

By 1 April 2013, the Commission shall submit to the
1.
European Parliament and the Council a report on the im­
plementation of the computerised system and,
in particular,
on the obligations referred to in Article 21(6) and on the
procedures applicable should the system be unavailable.

2.
By 1 April 2015, the Commission shall submit to the
European Parliament and the Council a report on the im­
plementation of this Directive.

The reports set out in paragraphs 1 and 2 shall be based
3.
in particular on the information provided by the Member States.

Articles 21 to 27 of this Directive shall not apply to those
movements.

2. Movements of excise goods which were initiated before
1 April 2010 shall be carried out and discharged in accordance
with the provisions of Directive 92/12/EEC.

This Directive shall not apply to those movements.

Article 47

Directive 92/12/EEC is repealed with effect from 1 April

1.
2010.

However, it shall continue to apply within the limits and for the
purposes defined in Article 46.

References to the repealed Directive shall be construed as

2.
references to this Directive.

Article 48

the laws,

1. Member States shall adopt and publish, not later than
regulations and administrative
1 January 2010,
provisions necessary to comply with this Directive with effect
from 1 April 2010. They shall forthwith communicate to the
Commission the text of such laws, regulations and administra­
tive provisions together with a table showing the correlation
between them and this Directive.

When they are adopted by Member States, these measures 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
Member States.

Article 46

1.
Until 31 December 2010, Member States of dispatch may
continue to allow movements of excise goods under a duty
suspension arrangement which were initiated under cover of

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

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This Directive shall enter into force on the day following its publication in the Official Journal of the European
Union.

Article 49

This Directive is addressed to the Member States.

Article 50

Done at Brussels, 16 December 2008.

For the Council
The President

R. BACHELOT-NARQUIN