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Exportation of Excise Goods articles

De Europese Commissie brengt aangaande de Exportation of Excise Goods volgende naar voor:

Vanaf 1 juli vraagt de export procedure het gebruik van een data-processing technique zoals vermeld in Reg 1875/2006 Art. 3

Bron: 24 April 2009 - European commission

The following aspects need to be taken into account:

  • from 1 July 2009, the export procedure requires the use of a data-processing technique (Reg 1875/2006, Art. 3 (3) as far as it concerns point 49 and, consequently, Art 787 CCIP*)
  • between 1 July and 31 March 2010, the movement of excise goods will be based, from a fiscal point of view, on a paper-based procedure (Art 18(1) of Directive 92/12/EEC*)
  • between 1 April 2010 and 31 December 2010, the movement of excise goods from a fiscal point of view will take place either using a data-processing technique (Art 21 of Directive 2008/118/EC*), or using a paper-based procedure (Art 46 (1) of Directive 2008/118/EC*)
  • after 31 December 2010, the movement of excise goods must be based, from a fiscal point of view, on a data-processing technique (Art 21 (1) of Directive 2008/118*)

Consequently, the following should apply:

  • Between 1 July 2009 and 31 March 2010:

Article 793c CCIP* will be applicable, but the export declaration must be based on a data-processing technique, in accordance with Article 787 CCIP. This means that the stamping of Copy 3 of the export declaration mentioned in Article 793c (1) will me made in a copy of the Export Accompanying Document mentioned in Article 796a (1). The customs office of exit shall supervise the physical exit of the goods and send back the copy of the administrative accompanying document in accordance with Article 793c (2).

  • After 1 April 2010:
  1. For movements based on a data-processing technique, there is no need to apply Article 793c CCIP* as both the export and the excise procedures are computerized. The certification of exit mentioned in Article 796e (1) CCIP* will be the basis for the report of export mentioned in Article 25 (1) of Directive 2008/118/EC*. * See this provision in the Annex
  2. 2. For movements based on the excise accompanying document (cases mentioned in Article 46 (1) of Directive 2008/118*), the procedure referred to under point II A of this document will be applicable until 31 December 2010 (and beyond if such a movement started before 1 January 2011 and did not end before that date).
  3. 3. Article 793c CCIP* can be deleted after 31/12/2010 as it will have lost its relevance (except for movements started before 1 January 2011 that did not end before that date).

Article 21 of Directive 2008/118/EC:

  1. A movement of excise goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover of an electronic administrative document processed in accordance with paragraphs 2 and 3.
  2. For the purposes of paragraph 1 of this Article, the consignor shall submit a draft electronic administrative document to the competent authorities of the Member State of dispatch using the computerised system referred to in Article 1 of Decision No 1152/2003/EC (hereinafter "the computerised system").
  3. The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft electronic administrative document.

Where these data are not valid, the consignor shall be informed thereof without delay.

Where these data are valid, the competent authorities of the Member State of dispatch shall assign to the document a unique administrative reference code and shall communicate it to the consignor.

  • In the cases referred to in Article 17(1)(a)(i), (ii) and (iv), Article 17(1)(b) and Article 17(2), the competent authorities of the Member State of dispatch shall forward the electronic administrative document without delay to the competent authorities of the Member State of destination, which shall forward it to the consignee where the consignee is an authorised warehousekeeper or a registered consignee.

Where the excise goods are intended for an authorised warehousekeeper in the Member State of dispatch, the competent authorities of that Member State shall forward the electronic administrative document directly to him.

  • In the case referred to in Article 17(1)(a)(iii) of this Directive, the competent authorities of the Member State of dispatch shall forward the electronic administrative document to the competent authorities of the Member State where the export declaration is lodged in application of Article 161(5) of Regulation (EEC) No 2913/92 (hereinafter the "Member State of export"), if that Member State is different from the Member State of dispatch.
  • The consignor shall provide the person accompanying the excise goods with a printed version of the electronic administrative document or any other commercial document mentioning, in a clearly identifiable manner, the unique administrative reference code. It must be possible for that document to be presented to the competent authorities upon request throughout the movement under an excise duty suspension arrangement.
  • The consignor may cancel the electronic administrative document as long as the movement has not begun under Article 20(1).
  • During the movement under a duty suspension arrangement, the consignor may, using the computerised system, amend the destination to show a new destination which must be one of the destinations referred to in Article 17(1)(a)(i), (ii) or (iii) or, where applicable, in Article 17(2)."

Article 25 of Directive 2008/118/EC:

  • In the cases referred to in Article 17(1)(a)(iii) and, where applicable, Article 17(1)(b) of this Directive, a report of export shall be completed by the competent authorities of the Member State of export on the basis of the endorsement drawn up by the customs office of exit as referred to in Article 793(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code or by the office where the formalities referred to in Article 3(2) of this Directive are accomplished, certifying that the excise goods have left the territory of the Community.
  • The competent authorities of the Member State of export shall carry out an electronic verification of the data resulting from the endorsement referred to in paragraph 1. Once these data have been verified, and where the Member State of dispatch is different from the Member State of export, the competent authorities of the Member State of export shall send the report of export to the competent authorities of the Member State of dispatch.
  • The competent authorities of the Member State of dispatch shall forward the report of export to the consignor."

Article 46 (1) of Directive 2008/118/EC:

  • Until 31 December 2010, Member States of dispatch may continue to allow movements of excise goods under a duty suspension arrangement which were initiated under cover of the formalities set out in Article 15(6) and Article 18 of Directive 92/12/EEC.

Those movements, as well as their discharge, shall be subject to the provisions referred to in the first subparagraph as well as to Article 15(4) and (5) and Article 19 of Directive 92/12/EEC. Article 15(4) of that Directive shall apply with regard to all the guarantors designated in accordance with Article 18(1) and (2) of this Directive.

Articles 21 to 27 of this Directive shall not apply to those movements."

Article 15 of Directive 92/12/EEC:

"(...)

4. without prejudice to the provision of Article 20, the liability of the authorized warehousekeeper of dispatch and, if the case arises, that of the transporter may only be discharged by proof that the consignee has taken delivery of the products, in particular by the accompanying document referred to in Article 18 under the conditions laid down in Article 19.

5. An authorized warehousekeeper of dispatch or his agent may amend the contents of boxes 4, 7, 7a, 13, 14 and/or 17 of the accompanying document to show a new consignee, who must be an authorized warehousekeeper or registered trader, or a new place of delivery. The competent authority of dispatch must be notified immediately and the new consignee or the new place of delivery shall immediately be indicated on the reverse of the accompanying document.

6. In the case of intra-Community movement of mineral oils by sea or inland waterway, the authorized warehousekeeper of dispatch need not complete boxes, 4, 7, 7a, 13 and 17 on the accompanying document if, when the products are dispatched, the consignee is not definitively known, provided that:

— the competent authorities of the Member State of departure authorize the consignor in advance not to complete these boxes,

— the same authorities are notified of the name and address of the consignee, his excise number and the country of destination as soon as they are known or at the latest when the products reach their final destination."

Article 18 of Directive 92/12/EEC:

"1. Notwithstanding the possible use of computerized procedures, all products subject to excise duty moving under duty-suspension arrangements between Member States, including those moving by sea or air directly from one Community port or airport to another, shall be accompanied by a document drawn up by the consignor. This document may be either an administrative document or a commercial document. The form and content of this document, and the procedure to be followed where its use is objectively inappropriate, shall be established in accordance with the procedure laid down in Article 24.

2. In order to identify the goods and conduct checks, the packages should be numbered and the products described using the document referred to in paragraph 1. If need be, each container should be sealed by the consignor when the means of transport is recognized as suitable for sealing by the Member States of departure or the packages should be sealed by the consignor.

3. In cases where the consignee is not an authorized warehousekeeper or a registered trader and notwithstanding Article 17, the document referred to in paragraph 1 must be accompanied by a document certifying that excise duty has been paid in the Member State of destination or that any other procedure for collection of duty has been complied with in accordance with the conditions laid down by the competent authorities of the Member State of destination.

This document must give:

— the address of the office concerned of the tax authorities in the Member State of destination,

— the date and reference of payment or of the acceptance of the guarantee of payment by this office.

4. Paragraph 1 shall not apply when products subject to excise duty move under the conditions referred to in Article 5 (2).

5. Without prejudice to Article 3 (1), Member States may maintain their rules on movement and storage of raw materials used in the manufacture or preparation of products subject to excise duty.

6. This Article shall also apply to products subject to excise duty moving under duty-suspension arrangements between two tax warehouses located in the same Member State via the territory of another Member State."

Article 19 of Directive 92/12/EEC:

"1. The tax authorities of the Member States shall be informed by traders of deliveries dispatched or received by means of the document or a reference to the document specified in Article 18. This document shall be drawn up in quadruplicate:

— one copy to be kept by the consignor,

— one copy for the consignee,

— one copy to be returned to the consignor for discharge,

— one copy for the competent authorities of the Member State of destination.

The competent authorities of each Member State of dispatch may provide for the use of an additional copy of the document for the competent authorities of the Member State of departure.

The competent authorities of the Member State of dispatch and destination may stipulate that the information contained in the copies of the accompanying document intended for them is to be sent by computerized means.

The Member States of destination may stipulate that the copy to be returned to the consignor for discharge should be certified or endorsed by its national authorities. Member States applying this provision must inform the Commission which shall in turn inform the other Member States thereof.

The procedure to be followed with respect to the copy for the competent authorities of the Member States of destination shall be adopted in accordance with the procedure provided for in Article 24.

2. When products subject to excise duty move under the duty suspension arrangements to an authorized warehousekeeper or to a registered or non-registered trader, a copy of the accompanying administrative document or a copy of the commercial document, duly annotated, shall be returned by the consignee to the consignor for discharge, at the latest within 15 days following the month of receipt by the consignee.

Notwithstanding the above provisions, Member States of dispatch may provide for a copy of the return copy to be sent immediately to the consignor by fax so that the guarantee may be released quickly. This shall not affect the obligation to return the original pursuant to the first sentence.

Where products subject to excise duty move frequently and regularly between two Member States under duty suspension arrangements, the competent authorities of those Member States may, by mutual agreement, authorize the procedure for discharging the accompanying document to be simplified by means of summary or automated certification.

The copy to be returned must contain the following details which are required for discharge:

(a) the address of the office of the tax authority for the consignee;

(b) the date and place of receipt of the goods;

(c) a description of the goods received in order to check whether the consignment tallies with the details contained in the document. If it does, the note 'consignment checked' must be added;

(d) the reference or registration number issued, where appropriate, by the competent authorities of the Member State of destination which use such numbering and/or the endorsement of the competent authorities of the Member State of destination if that Member State stipulates that the copy to be returned must be certified or endorsed by its authorities;

(e) the authorized signature of the consignee.

3. The duty-suspension arrangements as defined in Article 4 (c) shall be discharged by the placing of the products subject to excise duty under one of the arrangements referred to in Article 5 (2) and subject to the conditions referred to therein, after the consignor has received the copy to be returned of the accompanying administrative document or a copy of the commercial document, duly annotated, in which it must be noted that the products have been placed under such an arrangement.

4. Products subject to excise duty that are dispatched by an authorized warehousekeeper established in a Member State for exportation via one or more other Member States shall be permitted to move under the duty-suspension arrangements as defined in Article 4 (c). Those arrangements shall be discharged by an attestation drawn up by the customs office of departure from the Community confirming that the products have indeed left the Community. That office must send back to the consignor the certified copy of the accompanying document intended for him.

5. If there is no discharge, the consignor shall inform the tax authorities of his Member State within a time limit to be fixed by those tax authorities. The time limit may not, however, exceed three months from the date of dispatch of the goods."

Article 787 of CCIP (in the version to be applied as from the first of July 2009):

"1. Export declarations shall comply with the provisions relating to structure and particulars set out in this Chapter, Articles 279 to 289, Annex 37 and Annex 30A. They shall be lodged at the competent customs office using a data-processing technique.

2. Where the custom authorities' computerised system is not functioning or where the electronic application of the person lodging an export declaration is not functioning, the customs authorities shall accept a paper-based export declaration provided that it is made in one of the following ways:

(a) using a form corresponding to the specimen set out in Annexes 31 to 34 complemented by a Security and Safety Document corresponding to the specimen set out in Annex 45i and a Security and safety List of Items corresponding to the specimen set out in Annex 45j;

(b) using an Export/Security Single Administrative Document corresponding to the specimen set out in Annex 45k and an Export/Security List of Items corresponding to the specimen set out in Annex 45l.

The form shall contain the minimum list of data set out in Annex 37 and in Annex 30A for the export procedure.

3. The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of paragraph 2.

4. The use of a paper-based export declaration referred to in paragraph 2(b) shall be subject to the approval of the customs authorities.

5. Where the goods are exported by travellers who have no direct access to the customs' computerised system and so have no means of lodging the export declaration using a data processing technique at the office of export, the customs authorities shall authorise the traveller to use a paper-based customs declaration made on a form corresponding to the specimen set out in Annexes 31 to 34 and containing the minimum list of data set out in Annex 37 and Annex 30A for the export procedure.

6. In the cases referred to in paragraphs 4 and 5 of this Article, the customs authorities shall ensure that the requirements of Articles 796a to 796e are met."

Article 793 of CCIP (in the version to be applied as from the first of July 2009):

"1. Copy 3 of the single administrative document or the accompanying document referred to in Article 792(2) and the goods released for export shall be presented together to customs at the customs office of exit.

2. The customs office of exit shall be the last customs office before the goods leave the customs territory of the Community.

By way of derogation from the first subparagraph, the customs office of exit shall be one of the following:

(a) in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established;

(b) the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met:

(i) the goods are to leave the customs territory of the Community by rail, post, air or sea;

(ii) the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office."

Article 793c of CCIP (in the version to be applied as from the first of July 2009):

"1. Where goods under excise duty suspension arrangements are brought out of the customs territory of the Community under cover of the administrative accompanying document provided for by Regulation (EEC) No 2719/92, the customs office of export shall endorse Copy 3 of the export declaration in accordance with Article 793a(2) and return it to the declarant after making the endorsement "Export" and affixing the stamp referred to in that Article on all copies of the administrative accompanying document.

Reference shall be made to the administrative accompanying document on Copy 3 of the export declaration and vice versa.

2. The customs office of exit shall supervise the physical exit of the goods and send back the copy of the administrative accompanying document in accordance with Article 19(4) of Council Directive 92/12/EEC.

In cases provided for in Article 793a (5), the customs office of exit shall annotate the administrative accompanying document accordingly."

Article 796e of CCIP (in the version to be applied as from the first of July 2009):

"1. The customs office of export shall certify the exit to the exporter or declarant in the following cases:

(a) it has received an "Exit results" message from the customs office of exit;

(b) it has, in the cases referred to in Article 796da (2), received no "Exit results" message from the customs office of exit within 10 days, but is satisfied that the evidence provided in accordance with Article 796da(4) is sufficient.

2. Where the customs office of export has, after a period of 150 days from the date of release of the goods for export, received neither an "Exit results" message from the customs office of exit nor satisfactory evidence in accordance with Article 796da(4), the customs office of export may consider this as information that the goods have not left the customs territory of the Community.

3. The customs office of export shall inform the exporter or declarant and the declared customs office of exit of the invalidation of the export declaration.

The customs office of export shall inform the declared customs office of exit where it has accepted evidence in accordance with point b of paragraph 1."

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