Proposal amending movement arrangements for products subject to excise duty
Abstract
The general arrangements for products subject to excise duty and on the holding, movement, and monitoring of such products is currently governed by Directive 92/12 EEC. This Directive applies to mineral oils, alcohol and alcoholic drinks, and manufactured tobacco products, such as cigarettes, cigarillos, cigars and smoking tobacco.
The Directive specified that the position with regard to excise duty should be reviewed, and at the beginning of this year the Commission produced a report on the application of Articles 7-10 of Directive 92/12 EEC. The Commission concluded that certain parts of Articles 7-10 of the Directive needed to be revised.
The general principle behind the amendments are:
a) that excise duty must be paid in the Member State of destination when excise products are moved for commercial purposes.
b) Excise duty on products moved for non commercial purposes by private individuals should always be paid in the Member State where the goods were acquired.
Process
Legal Base: Article 93
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Procedure: Consultation |
Status: Current |
Commission Status
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Adopted by Commission 02/04/2004 |
| Next Action: |
TBA |
EU Parliament Status
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Received from Commission 02/04/2004 |
| Next Action: |
15th March 2005. Proposal being discussed by MEP Committee on Internal Market and Consumer Protection |
EU Council Status
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Received from Commission 02/04/2004 |
| Next Action: |
Being discussed by working party |
Additional Comments
None
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