Annexes to COM(2017)184 - Implementation and evaluation of Council Directive 2008/118/EC concerning the general arrangements for excise duty - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2017)184 - Implementation and evaluation of Council Directive 2008/118/EC concerning the general arrangements for excise duty. |
|---|---|
| document | COM(2017)184  |
| date | April 21, 2017 |
(1) Council Directive 2008/118/EC of 16.12.2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, OJ L 9 of 14.1.2009.
(2) http://bookshop.europa.eu/en/evaluation-of-current-arrangements-for-the-cross-border-movements-of-excise-goods-that-have-been-released-for-consumption-pbKP0614146/
(3) http://bookshop.europa.eu/en/evaluation-of-current-arrangements-for-the-holding-and-moving-of-excise-goods-under-excise-duty-suspension-pbKP0215865/
(4) REFIT is a programme to review the entire stock of EU legislation – to identify burdens, inconsistencies, gaps or ineffective measures and to make the necessary proposals to follow up on the findings of the review.
(5) 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, OJ L 076 of 23.3.1992
(6) Council Regulation (EU) No 389/2012 and Commission Implementing Regulation (EU) No 612/2013 provide the legal base for the sharing of data between Member States concerning the authorisation and registration of economic operators and the authorisation of tax warehouses
(7) Article 32 of Chapter V governs the arrangements for the purchase of alcohol, tobacco and mineral oils by travellers travelling from one Member State to another. These arrangements replaced the transitional provisions for duty free allowances for intra-union travel in Article 28 of Directive 92/12/EEC, which expired in 1999. Between 1999 and 2008 there were no Union-wide guide levels. These arrangements were not included in the scope of the evaluation studies.
(8) With the exception of Finland none of the Member States from before the 2004 enlargement were able to provide comparison data. The newer Member States set up the paper based system in the years immediately before 2004 and therefore have relatively recent estimates available. There is no reason to assume that the results would be significantly different for the pre-2004 Member States
(9) 0 here means that the process is normally completed automatically.
(10) The average time saved in hours per movement was reported to be 35 minutes (0.59 hours). In 2014 alone, the EMCS is estimated to have saved more than 1 267 026 hours (about 720 full-time individuals, assuming 8 working hours per working day and 220 working days per year) for those administrations of the Member States which reported a positive change.
(11) For more details please see: Evaluation of current arrangements for the holding and moving of excise goods under excise duty suspension, p. 53, or the accompanying Staff Working Document
(12) COM (2013) 850 and SWD (2013) 490.
(13) See point 4.4
(14) Source: Table 19, Duty paid evaluation 2015, Ramboll. The majority of traders reported that dealing with formalities required less than 1 hour per movement. However, the data shows a number of extremely high figures for time, probably caused by a lack of common procedures.
(15) The estimate above is based on Eurostat statistics on the export of excise goods. The statistics do not distinguish between direct (only involving one country) and indirect export (where goods travel over the territory of more than one Member State before exiting Union territory). The Directive is principally concerned with export supervision involving more than one Member State. For direct export the detailed arrangements are a national matter and the use of EMCS and ECS is not compulsory. Because there is no Union consignee, the indirect export of excise goods moving under Chapter V duty paid arrangements is not provided for.
(16) Evaluation of current arrangements for the holding and moving of excise goods under excise duty suspension For more details on how EMCS and the Export Control System are supposed to coordinate please see: “” pp 116-117
(17) Transit is a customs special procedure which allows the computerised supervision of the movement of goods using NCTS from one place (departure) to another (destination) within the customs territory of the union. Transit is normally used to move non-union goods from a place where goods enter the European Union to a place where it is more convenient to clear the goods for free circulation. This possibility is covered by excise legislation. Additionally, in practice the export of goods is sometimes ended before the goods leave the EU and supervision is handed over to transit. Customs special procedures were previously called ‘customs suspensive procedures or arrangements’ in the Community Customs Code
(18) The customs office of exit is normally the location of a customs authority at or near a frontier, seaport, or airport, which certifies that goods have left the customs territory of the European Union and that therefore the export of the goods has been completed. Article 329 of the UCC Implementing Act allows other locations within the territory to be treated as an office of exit, thereby completing the export before the goods physically exit the territory. This may or may not close EMCS automatically, depending on the Member State.
(19) Guarantees, if requested, have to cover the risk inherent in the production, processing and holding of the excise goods. They are handled nationally.
(20) For more details please see: Evaluation of current arrangements for the holding and moving of excise goods under excise duty suspension, p. 75 – 87.
(21) Judgment of the Court (Sixth Chamber) of 28 January 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — BP Europa SE v Hauptzollamt Hamburg-Stadt (Case C-64/15) OJ 2016/C 106/11.
(22) Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, Official Journal of the European Union L 84/1, 31.3.2010
(23) EMCS specifications are documents which describe the requirements for the EMCS system centrally and nationally and how those requirements are met at a high level (the so called Functional Excise Systems Specifications or FESS) and more detailed description contained in a number of different documents.
(24) In this context ‘rejection’ of a consignment refers to a decision by the consignee to not accept a consignment of goods that are at the place of dispatch, or are moving from the place of dispatch. ‘Refusal’ refers to a decision not to accept goods that have arrived at a place of destination.