2011-08-17 / Holger Schnieder
According to an implementing decision of the European Commission, additives of item 3811 of the Combined Nomenclature are to be subject to the control and transport regulations of directive 2008/118/EC dated 16 December 2008 (SystemRL) in harmony with Sec. 20 (2) of Directive 2003/96/EC of the Council dated 27 October 2003 (EnergysteuerRL).
As a consequence, the manufacture, storage and transport of additives of item 3811 of the Combined Nomenclature will be subject to the provisions of Sec. 4 et. seq. of the German Energy Tax Act (tax exemption procedure). This means that anyone who wishes to manufacture (Sec. 6 EnergieStG) or store (Sec. 7 EnergieStG) energy products of item 3811 of the Combined Nomenclature will require a permit once this provision takes effect.
Additives must then be transported using the computerised EMCS process. These changes are expected to take effect as of 1 July 2012.
Please review this in good time. Among other things, the lack of a corresponding permit will have tax consequences.
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