Article 20

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance) · European Union

Only the following energy products shall be subject to the control and movement provisions of Directive 92/12/EEC: products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel; products falling within CN codes 270710, 270720, 270730 and 270750; products falling within CN codes 271011 to 27101969. However, for products falling within CN codes 27101121, 27101125 and 27101929, the control and movement provisions shall only apply to bulk commercial movements; products falling within CN codes 2711 (except 271111, 271121 and 271129); products falling within CN code 290110; products falling within CN codes 290220, 290230, 290241, 290242, 290243 and 290244; products falling within CN code 29051100, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel; products falling within CN code 38249099 if these are intended for use as heating fuel or motor fuel. If a Member State finds that energy products other than those referred to in paragraph 1 are intended for use, offered for sale or used as heating fuel, motor fuel or are otherwise giving rise to evasion, avoidance or abuse, it shall advise the Commission forthwith. This provision shall also apply for electricity. The Commission shall transmit the communication to the other Member States within one month of receipt. A Decision as to whether the products in question should be made subject to the control and movement provisions of Directive 92/12/EEC shall then be taken in accordance with the procedure laid down in Article 27(2). Member States may, pursuant to bilateral arrangements, dispense with some or all of the control measures set out in Directive 92/12/EEC in respect of some or all of the products referred to in paragraph 1, insofar as they are not covered by Articles 7 to 9 of this Directive. Such arrangements shall not affect Member States which are not party to them. All such bilateral arrangements shall be notified to the Commission, which shall inform the other Member States.

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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.