Regulation 1992/3649 - 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 - Main contents

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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

Official Journal L 369 , 18/12/1992 P. 0017 - 0024

Finnish special edition: Chapter 9 Volume 2 P. 0111

Swedish special edition: Chapter 9 Volume 2 P. 0111

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,

HAS ADOPTED THIS REGULATION:

Article 1

If products subject to excise duty and already released for consumption in one Member State are intended to be used in another Member State for the purposes referred to in Article 7 of Directive 92/12/EEC, the person who is responsible for the intra-Community movement must draw up a simplified accompanying document. During the movement of those products from one Member State to another Member State the document must accompany the consignment during the movement and must be made available to the competent authorities of the Member States for control purposes.

Article 2

• 1. 

  The specimen shown in the Annex may be used, in accordance with the explanatory notes shown on copy 1 of the specimen, as the simplified accompanying document.

• 2. 

  Commercial documents, e.g. invoices, delivery notes, freight documents and so on, may also be used as the simplified accompanying document provided they contain the same elements of information as the specimen document shown in the Annex, and the nature of the information is identified by a number corresponding with the relative box number of the said specimen.

Article 3

If the commercial documents referred to in Article 2 are used as the simplified accompanying document they shall be marked conspicuously with the following statement:

'Simplified accompanying document (excise goods) for fiscal control purposes'

Article 4

The simplified accompanying...

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