Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch

COMMISSION REGULATION (EEC) No 3649/92  of 17 December 1992  on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to 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), and in particular Article 7 (4) thereof,
Having regard to the opinion of the Committee on Excise Duties,
Whereas, for excisable products being already released for consumption in a Member State, the free movement of those products shall not be restricted to the territory of that Member State; in cases where those products are destined or earmarked for  commercial purposes in another Member State the excise duty shall be levied again according to the rules of the Member State of destination and thus give rise to a reimbursement of the excise duty paid in the Member State of dispatch;
Whereas to ensure fiscal control of those products, Article 7 (4) of Directive 92/12/EEC provides for a simplified accompanying document listed the essential data from the accompanying document referred to in Article 18 (1) of that Directive; whereas  the form and the content of that document should be established;
Whereas the traders concerned should not bear any additional burden as regards transport documents, and provision should therefore be made for the use of already existing commercial documents provided they fulfil certain conditions;
Whereas it is necessary to provide a copy for the reimbursement of the excise duty paid in the Member State of dispatch;
Whereas the details of the procedure and the number of copies of the accompanying document should be established;
Whereas it is necessary to make provision for an accompanying document for commercial movements of completely denatured alcohol,