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Excises: Call for input on the forthcoming review of Community Excise Legislation

The European Commission has launched an online consultation for views from the public and business on reforming Community excise legislation.

The consultation is based on a paper (see below) which seeks information on the current legal framework (Directive 92/12/EEC) and various aspects of the forthcoming reform. It gives information on the need to review Community excise legislation to provide the necessary legal basis for the Excise Movement and Control System (EMCS). The document also gives an overview of other modifications which could be considered in the context of the review process with a view to align the text of Directive 92/12/EEC with modern standards.

This paper is mainly of interest to stakeholders in the production, trade and movement of excise products to which Directive 92/12/EEC applies (alcohol and alcoholic beverages; manufactured tobacco products; energy products). This concerns among others (federations of) producers of excise products, and (federations of) companies involved in the distribution of excise products, such as warehousekeepers, transport companies, guaranteeing organisations.

The purpose of consulting the public on this issue is to provide input to the discussion, gather relevant feedback and assist Commission services in developing their thinking on the subject.

This consultation is based on the document 'Review of Community Excise Legislation (Directive 92/12/EEC)'pdf(37 kB) Choose translations of the previous link  . The document does not necessarily reflect the views of the Commission nor does it mean that the Commission is committed to any official initiative in this area.

Comments are invited by 30 April 2006 .

Submissions may be made in writing or by e-mail to the attention of Mr. Albert Hendriks.


European Commission

Directorate General Taxation and Customs Union

Administrative Cooperation and fight against fiscal fraud

Office MO 59 5/ 20

B-1049, Brussels



A report summarising the outcome of the consultation will be published on this website. Please indicate whether for confidentiality reasons you do not wish to disclose the fact that a contribution has been submitted on your or your organisation's behalf.