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 3649/92of 17 December 1992on 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

Article 1If 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 21.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 3If 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 4The simplified accompanying document shall be drawn up in three copies.Copy 1 shall be kept by the supplier for fiscal control.Copy 2 must accompany the goods during the movement and shall be kept by the recipient.Copy 3 must accompany the goods and shall be returned to the supplier with a certificate of receipt which also indicates the further fiscal treatment of the goods in the Member State of destination given by the recipient if the supplier requires it in particular for reimbursement purposes. This copy shall be attached to any eventual application for reimbursement provided for in Article 22 (3) of Directive 92/12/EEC.

Article 5The simplified accompanying document shall also be used to accompany commercial intra-Community movements of completely denatured alcohol, provided for in Article 27 (1) (a) of Council Directive 92/83/EECOJ No L 316, 31.10.1992, p. 21..

Article 6This Regulation shall enter into force on 1 January 1993.

This Regulation shall be binding in its entirety and directly applicable in all Member States.EXPLANATORY NOTES(Reverse of copy 1)Intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch1.General1.1.The simplified accompanying document is required for excise purposes in accordance with the provisions of Article 7 of Council Directive 92/12/EEC of 25 February 1992.1.2.The document must be completed legibly and in a manner that makes entries indelible. Information may be pre-printed. No erasures or overwriting is permitted.1.3.The general specification of the paper to be used and the measurement of boxes is as laid down in the Official Journal of the European Communities No C 164 of 1 July 1989, page 3.The paper is to be white for all copies with the size 210 millimetres by 297 millimetres with a maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.1.4.Any unused space is to be lined through so that nothing can be added.1.5.The accompanying document comprises three copies:copy 1to be retained by the supplier.copy 2to accompany the goods and to be retained by the recipient.copy 3to accompany the goods and be returned to the supplier witch a certificate of receipt by the person named in box 4 if the supplier requires it in particular for reimbursement purposes.2.HeadingsBox 1Supplierthe full name, address and VAT number (if any) of the person making the goods available in one Member State. If there is an excise number it should also be indicated.Box 2Transaction referencea reference number given by the person supplying the goods which will identify the movement with his commercial records. Normally this will be the number and date of the invoice.Box 3Competent authoritythe name and address of the authority in the Member State of destination to whom the movement has been declared in advance.Box 4Recipientthe full name, address and VAT number (if any) of the person receiving the goods. If there is an excise number it should also be indicated.Box 5Transporterenter "supplier", "recipient" or the name and address of the person responsible for arranging the first movement, if different from the persons indicated in box 1 or box 4; the means of transport is also to be indicated.Box 6Reference number and date of the declarationthe declaration and/or authorization which has to be given by the competent authority in the Member State of destination before the movement starts.Box 7Place of deliverythe address of delivery if different from the address in box 4.Box 8Full description of the goods, marks and numbers, and kind of packagesthe marks and numbers of external packages, e.g. containers; the number of internal packages, e.g cartons; and the commercial description of goods.The description may be continued on a separate sheet attached to each copy. A packing list could be used for this purpose.Alcohol and alcoholic beverages other than beer, must have the alcoholic strength shown (percentage by volume at 20 °C).Beer is to be shown at either degrees Plato or alcohol percentage by volume at 20 °C, or both, in accordance with the requirement of the Member State of destination and the Member State of dispatch.Mineral oils must show the density at 15 °C.Box 9Commodity codethe CN Code.Box 10Quantitythe number, the weight or the volume as appropriate for excise duty purposes in the Member State of destination, for example:cigarettes, the number of items, expressed in thousands,cigars and cigarillos, the net weight,alcohol and alcoholic beverages, litres at 20 °C to two decimal places,mineral oils except heavy fuel oil, litres at 15 °C.Box 11Gross weightthe gross weight of the consignment.Box 12Net weightthe weight of the goods without packaging.Box 13Invoice price or valuethe sum total of the invoice excise duty included. If there is no sale connected with the movement, the commercial value is to be entered. In that case the remark "no sale" should be added.Box 14Certificates (certain wines and spirits, independent small producers of alcoholic beverages)This space is reserved for eventual certificates which are required on copy 2 only.1.In the case of certain wines, certification relating to the origin and quality of the products should, where necessary, be indicated in accordance with the relevant Community legislation.2.In the case of certain spiritis certification relating to the place of production which is required under the relevant Community legislation should, where necessary, be indicated.3.For alcoholic beverages produced by self-certified independent small producers, the information shall be added in accordance with Article 6 of Commission Implementing Regulation (EU) 2021/2266Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455). where it is intended to claim a reduced excise duty rate in the Member State of destination.4.Ethyl alcohol produced by a small distillery, as defined in the specific Council Directive relating to the structures of excise duties on alcohol and alcoholic beverages, for which it is intended to claim a reduced rate of excise duty in the Member State of destination should be certified in the following terms:"It is hereby certified that the product described has been produced by a small undertaking with a production in the previous year of hectolitres of pure alcohol".Box 15Signatory's company, etcthe document is to be completed by, or on behalf of, the person responsible for the movement of the goods. It can be either the supplier or the recipient. If the supplier requires copy 3 to be returned to him with a certificate of receipt this should be indicated.Box ARecord of controlthe competent authorities shall record the controls applied on copies 2 and 3. All comments shall be signed, dated and stamped by the responsible official.Box BCertificate of receiptto be given by the recipient and to be returned to the supplier if he requires it in particular for reimbursement purposes.

Loading ...