Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishing a common fiscal marker for gas oils and kerosene (notified under document C(2022) 74)

• CELEX: Implementing Decision (EU) 2022/197
• Articles: 6

Article 1

The common fiscal marker provided for by Directive 95/60/EC, for the marking of all gas oils falling within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 16 and 2710 20 19 as well as of kerosene falling within CN code 2710 19 25, shall be ACCUTRACE™ PLUS, as specified in the Annex to this Decision.

Member States shall set a marking level of ACCUTRACE™ PLUS at least 12,5 milligram per litre and not more than 18,75 milligram per litre of energy product. This corresponds to a marking level at least 9,5 milligram of butoxybenzene per litre and not more than 14,25 milligram of butoxybenzene per litre of energy product.

Article 2

Member States may use either Solvent Yellow 124 or ACCUTRACE™ PLUS as the common fiscal marker within the meaning of Directive 95/60/EC during a transitional period ending on 18 January 2024. If they use Solvent Yellow 124 as the common fiscal marker in that transitional period, Member States shall set a marking level of at least 6 mg and not more than 9 mg of Solvent Yellow 124 per litre of energy product.

Article 3

This Decision shall be reviewed by 31 December 2028 at the latest, taking into account technical developments in the field of marking systems and the need to counteract fraudulent use of energy products exempt from excise duty or subject to a reduced excise duty rate.

An earlier review shall be undertaken if it is found that ACCUTRACE™ PLUS gives rise to tax evasion or causes health or environmental damage.

Article 4

Implementing Decision (EU) 2017/74 is repealed.

Article 5

This Decision is addressed to the Member States.

Schedules & Appendices

ANNEX

ANNEX

1.

Commercial name: ACCUTRACE™ PLUS

2.

Identification according to the Colour Index: Colourless

3.

Scientific name: Butoxybenzene (CAS Registry Number 1126-79-0)