Article 23

1. Products subject to excise duty shall be exempted from payment of excise duty where they are intended: for delivery in the context of diplomatic or consular relations, for international organizations recognized as such by the public authorities of the host Member State, and by members of such organizations, within the limits and unter the conditions laid down by the international conventions establishing such organizations or by headquarters agreements, for the armed forces of any State party to the North Atlantic Treaty other than the Member State within which the excise duty is chargeable as well as for the armed forces referred to in Article 1 of Decision 90/640/EEC(5) , for the use of those forces, fo the civilian staff accompanying them or for supplying their messes or canteens, for consumption under an agreement concluded with non-member countries or international organizations provided that such an agreement is allowed or authorized with regard to exemption from VAT. These exemptions shall be subject to conditions and limitations laid down by the host Member State until uniform tax rules are adopted. Eligibility for exemption may be grantedin accordance with a procedure for reimbursing excise duties. 2. The Council, acting unanimously on a proposal from the Commission, may authorize any Member State to conclude with a non-member country or an international organization an agreement which may contain exemptions from excise duty. A State wishing to conclude such an agreement shall bring the matter to the notice of the Commission and provide all the background information necessary. The Commission shall inform the other Member States within one month. The Council's decision shall be deemed to have been adopted if, within two months of other Member States being informed, the matter has not been raised before the Council. 3. The provisions on excise duty laid down in the following Directives shall cease to apply on 31 December 1992: Directive 74/651/EEC(6) , Directive 83/183/EEC(7) , Directive 68/297/EEC(8) . 4. The provisions on excise duty laid down in Directive 69/169/EEC(9) shall cease to apply on 31 December 1992 in respect of relations between Member States. 5. Until the Council, acting unanimously on a proposal from the Commission, has adopted Community provisions on stores for boats and aircraft, Member States may maintain their national provisions on the subject. TITLE VI Committee on excise duties

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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.