6.

Member States need not treat as ‘production of energy products’: operations during which small quantities of energy products are obtained incidentally; operations by which the user of an energy product makes its reuse possible in his own undertaking provided that the taxation already paid on such product is not less than the taxation which would be due if the reused energy product were again to be liable to taxation; an operation consisting of mixing, outside a production establishment or a tax warehouse, energy products with other energy products or other materials, provided that: taxation on the components has been paid previously; and the amount paid is not less than the amount of the tax which would be chargeable on the mixture. The condition under (i) shall not apply where the mixture is exempted for a specific use.

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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.