01992R3649 — EN — 01.01.2022 — 001.001

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Amended by:

▼B

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

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

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 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 5

The 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/EEC ( 1 ).

Article 6

This Regulation shall enter into force on 1 January 1993.

This Regulation shall be binding in its entirety and directly applicable in all Member States.