Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty
Modified by
Commission Regulation (EEC) No 2225/93of 27 July 1993amending Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty, 393R2225, August 7, 1993
Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 103T, September 23, 2003
Commission Regulation (EC) No 1792/2006of 23 October 2006adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania, 306R1792, December 20, 2006
Commission Regulation (EEC) No 2719/92of 11 September 1992on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise dutyTHE 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 productsOJ No L 76, 23.3.1992, p. 1., and in particular Articles 18 (1) and 19 (1) thereof,Having regard to the opinion of the Committee on Excise Duties,Whereas the movement of products subject to excise duty between tax warehouses and between a tax warehouse and a registered or non-registered operator takes place under duty-suspension arrangements; whereas it is necessary to establish in a binding manner the form and content of the accompanying document which might be either an administrative or a commercial document;Whereas it is also necessary to determine who shall pass on the fourth copy of the accompanying document intended for the competent authorities to those authorities and how this should take place; whereas it is desirable and in line with practice to place this obligation on the consignee in the country of destination, since only he is in a position to make available to his competent authorities this document, which is important for the purposes of the tax supervision, without the danger of it being misdirected; whereas the fourth copy too should carry a certification of receipt, if this is requested by the competent authorities of the Member State of destination, which indicates to those authorities that the goods were received in the consignee's tax warehouse,HAS ADOPTED THIS REGULATION: