Article 13

Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products · European Union

An authorized warehousekeeper shall be required to: provide a guarantee, if necessary, to cover production, processing and holding and a compulsory guarantee to cover movement, the conditions for which shall be set by the tax authorities of the Member States where the tax warehouse is authorized; comply with the requirements laid down by the Member State within whose territory the tax warehouse is situated; keep, for each warehouse, accounts of stock and product movements; produce the products whenever so required; consent to all monitoring and stock checks. The requirements must respect the principle of non-discrimination between national and intra-Community transactions.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.