01992R3649 — EN — 01.01.2022 — 001.001

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►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 (OJ L 369 18.12.1992, p. 17)

Amended by:

		Official Journal
		No	page	date
►M1	COMMISSION IMPLEMENTING REGULATION (EU) 2021/2264 of 17 December 2021	L 455	22	20.12.2021

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▼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.

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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 dispatch

1.    General

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.

copy 1

to be retained by the supplier.

copy 2

to accompany the goods and to be retained by the recipient.

copy 3

to 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.    Headings

Box 1

Supplier: the 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 2

Transaction reference: a 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 3

Competent authority: the name and address of the authority in the Member State of destination to whom the movement has been declared in advance.

Box 4

Recipient: the 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 5

Transporter: enter ‘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 6

Reference number and date of the declaration: the declaration and/or authorization which has to be given by the competent authority in the Member State of destination before the movement starts.

Box 7

Place of delivery: the address of delivery if different from the address in box 4.

Box 8

Full description of the goods, marks and numbers, and kind of packages: the 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 9

Commodity code: the CN Code.

Box 10

Quantity: the 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 11

Gross weight: the gross weight of the consignment.

Box 12

Net weight: the weight of the goods without packaging.

Box 13

Invoice price or value: the 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 14

Certificates (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. ►M1   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) 2021/2266 ( 2 ) where it is intended to claim a reduced excise duty rate in the Member State of destination.  ◄ ►M1   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 15

Signatory's company, etc: the 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 A

Record of control: the 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 B

Certificate of receipt: to be given by the recipient and to be returned to the supplier if he requires it in particular for reimbursement purposes.

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( 1 ) OJ No L 316, 31.10.1992, p. 21.

( 2 ) Commission 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).