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.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 3 of Commission Implementing Decision (EU) 2022/197 (LawPlayer, data as of 2026-07-04)