(1)

Following a request made by the Authorities of the Netherlands under Article 20(2) of Directive 2003/96/EC, the Commission has adopted Commission Implementing Decision 2011/545/EU of 16 September 2011 concerning the application of the control and movement provisions of Council Directive 2008/118/EC to products falling within CN code 3811 , in accordance with Article 20(2) of Council Directive 2003/96/EC (2). That Implementing Decision submits all products falling within CN code 3811 to the control and movement provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (3).

(2)

In line with the request made by the Authorities of the Netherlands, the intention of Implementing Decision 2011/545/EU is to prevent tax evasion, avoidance and abuse, by submitting to the control and movement provisions of Directive 2008/118/EC certain products intended to be used as additives for motor fuels and which, in this case, are subject to taxation in accordance with Directive 2003/96/EC.

(3)

Following the adoption of Implementing Decision 2011/545/EU, the Commission’s attention has been drawn to the particular position of products falling within CN codes 3811 21 00 and 3811 29 00 . Those products are neither intended to be used as heating fuels or motor fuels, nor as additives thereto and do not give rise to a risk of tax evasion, avoidance or abuse. They should thus not be made subject to the control and movement provisions of Directive 2008/118/EC. Only products falling within CN codes 3811 11 10 , 3811 11 90 , 3811 19 00 and 3811 90 00 should thus be made subject to those control and movement provisions.

(4)

Implementing Decision 2011/545/EU should therefore be replaced by an analogous Decision, which should however be limited to CN codes 3811 11 10 , 3811 11 90 , 3811 19 00 and 3811 90 00 .

(5)

The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,