Action 8.6.2 " Regional occurrence for excise fraud (mineral oils) - Draft Final Report - Main contents

Document date	10-11-2017
Publication date	11-11-2017
Reference	12520/2/17 REV 2
From	Czech, Hungarian, Polish and Slovakian delegations
External link	original article
Original document in PDF

Council of the European Union Brussels, 10 November 2017

PUBLIC

(OR. en)

12520/2/17 REV 2

LIMITE

ENFOCUSTOM 205 JAI 826 UD 217 COSI 244

NOTE

From: Czech, Hungarian, Polish and Slovakian delegations

To: Customs Cooperation Working Party (Experts)

No. prev. doc.: 6389/4/16 REV4

Subject: Action 8.6.2 " Regional occurrence for excise fraud (mineral oils) – Draft

Final Report

DOCUMENT PARTIALLY ACCESSIBLE TO THE PUBLIC (14.12.2017) Delegations will find below the Final Report on Action 8.6.2 " Regional occurrence for excise fraud (mineral oils)“ 2017prepared by Slovakia and approved by the CCWP at its meeting on 31 October 2017.

Changes compared to the previous version are marked as underlined or in strikethrough.

Contents

• 1. 

  Background .................................................................................................................................. 3 2. Objectives..................................................................................................................................... 3 3. Project Group Overview .............................................................................................................. 4 4. Results of Questionnaire .............................................................................................................. 6

4.1 Part I.: Collection of information about national legislation .................................................... 7 4.2 Part II.: Collection of statistics ............................................................................................... 14

4.3 Part III.: Excise fraud in general ............................................................................................ 22 4.4 Part IV.: Excise fraud cases related to lubricating oils and other oils under CN code 2710 19

71 - 99 .................................................................................... Error! Bookmark not defined. 4.5 Part V.: Alternative proposals ................................................................................................ 33 4.6 Part VI.: Operative actions - Evaluation of the operations CHESS KNIGHT realised in the

years 2013 – 2017 ................................................................................................................. 37 4.6.1 Description ....................................................................................................................... 37 4.6.2 Objective .......................................................................................................................... 38 4.6.3 Overview of the CHESS KNIGHT operations ............................................................... 38 4.6.4 Outcomes ......................................................................................................................... 39 4.6.5 Obstacles .......................................................................................................................... 39 4.6.6 Revealed features and signs of fraud ................................ Error! Bookmark not defined. 4.7 Part VII. Map of Member States affected by excise frauds ................................................... 42 5. Conclusions ................................................................................................................................ 43

5.1 Results of analysis in general ................................................................................................. 43 5.1.1 Results of analysis related/dedicated to lubricating oils ................................................... 44 5.1.2 Results of analysis related/dedicated to indicated oils ...................................................... 45

6 Recommendations ...................................................................................................................... 46 6.1 Recommendations for CCWP ................................................................................................ 46 6.2 Recommendations for COMMISSION .................................................................................. 47 6.3 Recommendations for Member States ................................................................................... 48

ANNEX I ........................................................................................................................................... 50 ANNEX II .......................................................................................................................................... 60 ANNEX III ......................................................................................................................................... 96 ANNEX IV ...................................................................................................................................... 131 ANNEX V ........................................................................................................................................ 144 ANNEX VI ...................................................................................................................................... 150 ANNEX VII ..................................................................................................................................... 153 1. Background

On 14 th January 2016 the Customs Cooperation Working Party adopted its Eighth Action Plan (January 2016 - December 2017), as set out in 13749/3/15 REV 3.

The Customs Cooperation Working Party´s eight action plan identified seven topics as priority areas for specific actions: illegal trade via the internet/small consignments (8.1); 'customs against internet crime' (8.2, which is an extension of Action 7.3 from the Seventh CCWP Action Plan); cash movements (8.3); illicit trafficking in firearms (8.4); the export of strategic goods (8.5); the regional occurrence of excise fraud, with a focus on cigarettes and mineral oils (8.6); and central coordination units (cooperation in particular by using of Naples II convention) (8.7).

The experiences gained from international cooperation show that mineral oil fraud is a long - term problem that involves more and more countries. Tax abuse with mineral oils includes an ever increasing loss for Member States budgets in terms of excise duty, VAT, corporation tax and environmental tax. The fraud problem also means an unfair competition for legal businesses.

Action 8.6.2 " Regional occurrence for excise fraud (mineral oils)“ is designed to ascertain the feasibility and relevance for the EU and other Member States, of regional approaches for actions on fighting fraud, for developing best practices for sharing expertise and EU wide risk indicators.

• 2. 

  Objectives

Strategic objectives:

Strategic objectives of the Action 8.6.2 are described in the Mandate (doc. 6389/3/16). Strategic objectives are laid down in the Strategy for the future customs law enforcement Cooperation (doc. 17778/12 ENFOCUSTOM 142 COSI 131) dated 17 December 2012:

– Improve institutional co-operation with other law enforcement authorities, agencies and (non–EU) international organisations.

– Ensure effective information management for the purposes of law enforcement.

Operational objectives:

DELETED

• 3. 

  Project Group Overview

Project Team Leaders:

V4 countries (Czech Republic, Hungary, Poland, Slovakia)

Project Team Members:

18 Member States (AT, BG, CZ, DE, FR, HR, HU, IE, IT, LT, LV, MT, NL, PL, RO, SI, SK, UK) + COMMISSION + EUROPOL.

Mandate:

The mandate was developed mainly by Hungary and incorporated in document 6389/3/16.

The draft mandate was presented by Hungary on 24 February 2016 and approved on 14 April 2016 at the CCWP Plenary meeting.

Hungary briefed the CCWP during the meeting on 12 July 2016 about the results and the progress achieved by the Action 8.6.2 in the course of the first half year of the Mandate.

Questionnaire

In order to map the current situation in the field of mineral oil fraud on an European level Slovakia developed an extensive Questionnaire (CM 3321/16) which was approved on 12 th July (CCWP Plenary) and subsequently on 22 th July 2016 published on a delegates portal with a request for completion and return by 9 th September 2016.

28 Member States (100 %) replied to the Questionnaire, thereby underlining the importance of this topic. Based on the answers received from Member States, Slovakia worked out an analysis. The summarised answers can be found in the Annexes to this report.

Meetings of the group

There were three face-to-face meetings with the project group members organized in Brussels:

− 8 th February 2017 (organizer Czech Republic)

– 19 th June 2017 (organizer Slovakia)

– 12 th September 2017 (organizer Poland)

Outside the face-to-face meetings the project group members were in contact via e-mail.

Progress of the action

The interim report of the progress of the Action 8.6.2 was presented at CCWP Plenary meeting

(17 th th October 2016) , at CCWP Expert meeting (14 November 2016) and at CCWP Plenary meeting (11 th May 2017 - Interactions with OAs).

The results of the analysis were presented at two meetings of the Project group in Brussels (8 th February 2017 and 19 th June 2017), at CHESS KNIGHT evaluation meeting in Budapest (14 th rd February 2017), at Europol Excise Fraud Kick-off meeting in the Hague (23 February 2017) and at Europol EMPACT Excise Strategic meeting also in the Hague (5 th July 2017).

• 4. 

  Results of Questionnaire

The aim of the Questionnaire was to map the current situation in the field of mineral oil fraud on a European level and suggest measures and solutions to tackle this issue effectively.

The Questionnaire was devided into 5 sections:

– Collection of information about national legislation

– Collection of statistics

– Excise fraud in general

– Excise fraud cases related to lubricating oils and other oils under CN code 2710 19 99

– Alternative proposals

DELETED DELETED

4.1 Part I.: Collection of information about national legislation

Question 1

Which authority/ies is/are responsible for collection and enforcement of excise duty on mineral oils in your country?

The outcome based on the answers to the Questionnaire was that in 15 Member States customs administration was responsible for collection and enforcement of excise duty on mineral oil and in 13 Member States the tax and customs were merged in one administration.

Question 2

What tax rate is applied to gas oil (used as a motor fuel) in your country?

In most Member States (23) tax rate applied to gas oil used as a motor fuel was in the range from 330,00 € to 499,00 € per 1 000 liters.

• A) 

  Member States with the highest tax rate applied to gas oil used as a motor fuel:

United Kingdom (648,66 € / 1 000 liters), Italy (617,40 € / 1 000 liters), Sweden (616,93 € /1 000 1iters), Belgium (512,05 € / 1 000 liters) and Finland (506,10 € / 1 000 liters)

• B) 

  Member State with the lowest tax rate applied to gas oil used as a motor fuel:

Greece (330,00 € / 1 000 liters), Lithuania (330,17 € / 1 000 liters), Bulgaria (330,29 € / 1 000 liters), Spain (331,00 € / 1 000 liters) and Luxembourg (335,00 € / 1 000 liters).

Note: The tax rates evaluated were from 2016 (some Member States provided also tax rates valid from 1 st January 2017, however in order to unify the results only information from 2016 was used). The tax rate depended on the volume of the sulphur content. For Member States with 2 or more tax rates the maximum and minimum tax rate were taken into account. The tax rates were calculated according to the euro foreign exchange reference rates of the European Central Bank from 19 th October 2016 1 .

Tax rates reported by Member States in Questionnaire were compared with Excise Duty Tables of European Commission, situation as at 1 July 2016 2 .

Any differences were discussed with the concerned Member States or data provided by the Member States in the Questionnaire were considered to be relevant.

Question 3

What tax rate is applied to heating fuel (intended or offered for use or used for the generation of heat) in your country?

1 https://www.ecb.europa.eu/stats/exchange/eurofxref/shared/pdf/2016/10/20161019.pdf

2 https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/excise_dutiespart_ii_energy_products_en.pdf

All Member States reported tax rates for gas oil used for heating and only 6 Member States reported tax rates for both, gas oil used for heating and tax rates for heating oil (heavy fuel oil falling within CN code 2710 19 61 to 2710 19 69). Based on this fact, only tax rates for gas oil used for heating purposes were evaluated. There was a wide range of tax rates applied to gas oil intended or offered for use or used for generating heat in Member States. The range was from 10,00 € / 1 000 liters to 498,69 € / 1 000 liters.

Member States with the highest tax rate applied to gas oil for the generation of heat:

Romania (498,69 € / 1 000 liters), Netherlands (484,47 € / 1 000 liters), Estonia (448,00 € / 1 000 liters), Sweden (417,61 € / 1 000 liters) and Czech Republic (405,24 € / 1 000 liters)

• A) 

  Member State with the lowest tax rate applied to gas oil for the generation of heat:

Luxembourg (10,00 € / 1 000 liters), Belgium (17,26 € / 1 000 liters), Lithuania (21,14 € / 1 000 liters), Latvia (21,34 € / 1 000 liters) and Poland (53,73 € / 1 000 liters).

Note: The tax rates evaluated are from 2016 (some Member States provided also tax rates valid from 1 st January 2017, however in order to unify the results only information from 2016 was used). The tax rate depends on the volume of the sulphur content. For Member States with 2 or more tax rates the maximum and minimum tax rate were taken into account. The tax rates were calculated according to the euro foreign exchange reference rates of the European Central Bank from 19 th October 2016 3 .

Tax rates reported by Member States in Questionnaire were compared with Excise Duty Tables of European Commission, situation as at 1 July 2016 4 .

Any differences were discussed with the concerned Member States or data provided by the Member States in the Questionnaire were considered to be relevant.

3 https://www.ecb.europa.eu/stats/exchange/eurofxref/shared/pdf/2016/10/20161019.pdf

4 https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/excise_dutiespart_ii_energy_products_en.pdf

Question 4

Is any indication system (adding of marker, dye,..) applied for specific mineral oil/s in your country ?

All Member States excluding Slovakia applied indication system (adding of marker, dye,..) for specific mineral oil/s.

Question 4 A

If yes, for which kind/s of mineral oil/s (CN code/s)?

26 Member States stated that indication system (adding of marker, dye,…) was applied for gas oil, 16 Member States applied indication system for medium oil (kerosene), 7 Member States for heating oil and 5 Member States for lubricating oil. 1 Member State did not specify the kind of mineral oil.

Question 4 B

What purpose of use is indicated? (Please specify an use purpose.)

According to the data provided the indication system (adding of marker, dye,…) was applied mainly for heating fuel, motor fuel for ships and for agricultural machinery on agricultural farms.

Question 4 C

How is/are mineral oil/s indicated/marked (by adding of marker, dye, ..)?

27 Member States reported marking of mineral oil by adding a marker and 21 Member States reported indication of mineral oil by adding a dye.

Question 4 D

DELETED Question 4 E

What do you apply for indicated/marked mineral oil/s - exemption from excise duty or reduced tax rate? If reduced tax rate, please specify the amount of this tax rate.

22 Member States reported application of reduced tax rate and 18 Member States application of exemption from excise duty for indicated/marked mineral oil/s. The most frequently reported purpose of indicated/marked mineral oils (for which the exemption from excise duty was applied) was mineral oil for navigation on national and international waterways.

From the Member States which apply the reduced tax rate for indicated/marked mineral oils, 17 Member States reported reduced tax rate on gas oil as a motor fuel or heating fuel. In most countries (14 Member States) the reduced tax rate on gas oil was in the range from 20,00 € to 200,00 € per 1 000 liters.

Question 5

Are taxation or control measures (on a national level) for lubricating oils applied in your country?

Based on the information collected over a half of Member States (17 Member States) applied taxation or control measures for lubricating oils on a national level.

Question 5 A

If yes, could you please provide the scope and types of control measures and the related CN codes?

Based on the information collected the most common control measure applied by Member States for lubricating oils on the national level was taxation (12 Member States). Other control measures were registration, notification obligation, marking, description of physical characteristics and record keeping.

Question 5 B

Do you have any (domestic) tools in place to monitor the movement of lubricating oils? If yes, please specify.

11 Member States reported some domestic tools in place to monitor the movement of lubricating oils. National measures adopted on the national level were for example obligation to notify transports of lubricating oils in advance, movement of lubricating oils on the tax territory under cover of an e-AD, licencing, data analysis and physical checks of lubricating oil during their movement, highway cameras.

Question 5 C

If you apply tax rate on lubricating oils (on a national level), please specify the type (e.g. environmental fee, excise duty,…) and the rate of this tax.

• A) 

  Tax rate application

From 12 Member States that reported application of the tax rate on lubricating oils 9 Member States applied an excise duty, 2 Member States (Hungary and Slovenia) applied an environmental fee and 1 Member State (Finland) applied an oil waste duty.

• B) 

  Tax rate amount

Tax rates varied from 4,89 € / 1 000 kg to 787,81 €/ 1 000 kg and from 21,34 € / 1 000 l to 485,70 € / 1 000 l (depending on CN code, chemical composition or other factors).

Question 5 D

Is it required that the producers/distributors of lubricating oils must be authorized or just registered by the Administration in compliance with your national legislation?

17 Member States affirmed that the producers/distributors of lubricating oils must be authorized or registered by the national Administration.

Question 5 E

Is it required that the producers/distributors of lubricating oils maintain records in compliance with your national legislation?

16 Member States affirmed that the producers/distributors of lubricating oils have to maintain records in compliance with the national legislation.

Question 5 F

Is it required that the producers/distributors of lubricating oils lodge guarantee in compliance with your national legislation?

11 Member States affirmed that the producers/distributors of lubricating oils had to lodge guarantee in compliance with the national legislation. Producers/distributors in 17 Member States were not obliged to lodge a guarantee.

Question 5 G

Is it required that the transport of lubricating oils on tax territory must be accompanied by e AD/SAAD in compliance with your national legislation?

According to collected information only 6 Member States established the obligation for the transport of lubricating oils on a tax territory to be accompanied by e-AD/SAAD in compliance with the national legislation.

Question 5 H

Is it required that the producers/distributors of lubricating oils provide information to the Administration about the produced/purchased and supplied goods in compliance with your national legislation?

17 Member States affirmed that the producers/distributors of lubricating oils had to provide information to the Administration about the produced/purchased and supplied goods in compliance with the national legislation.

4.2 Part II.: Collection of statistics

Question 6

What was the amount of collected excise duty on gas oil (under CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17, 2710 20 19) in your country in the year of 2010, 2011, 2012, 2013, 2014, 2015?

Based on the information collected from the Questionnaire, there is an increasing trend in the amount of collected excise duty on gas oil (15 Member States from 17 Member States who provided all the data), what is a positive but on the other hand only 2 Member States stated the reason behind the increase of customer consumption, which is not as positive because it means that abusing of mineral oil is not out of the picture. Most Member States stated an increase of the tax rate as a reason for the overall increase of the collected duty. Which means we are not out of the woods yet.

Question 7

What is the percentage of excise duty collected on mineral oil compared to the total amount of collected excise duties in your country (in the year of 2013, 2014, 2015)?

In most countries the percentage of excise duty collected on mineral oil compared to the total amount of all collected excise duties is between 51 - 60 %, which represents more than a half of the total amount.

• A) 

  Member States with the lowest MO excise duty compared to the total amount collected: Denmark (10 – 20 % in 2013, 20 – 30 % in 2014 and 2015).

• B) 

  Member States with the highest MO excise duty compared to the total amount collected: France (over 90 %), Estonia (80 – 90 % in 2015) and Italy (70 – 80 %).

Question 8

How much gas oil exempt from excise duty - for purposes other than motor fuel or heating fuel (see article 8a of Council Directive 92/81/EEC i of 19 October 1992 on the harmonisation of the structures of excise duties on mineral) was used in your country in the year of 2013, 2014, 2015?

This question was very important because of the fact, that many countries used tax exempt gas oil to produce lubricating oils which were subsequently abused as a motor fuel. Only 19 Member States gave a complete answer to this question and the result is as follows:

In 2013 - 18 Member States used 1 226 980 384 liters of gas oil exempt from excise duty (without MT)

In 2014 - 19 Member States used 1 653 873 458 liters of gas oil exempt from excise duty

In 2015 - 19 Member States used 1 554 898 481 liters of gas oil exempt from excise duty

Summary: The trend in using the tax exempt gas oil is increasing.

• A) 

  Member States with the lowest amount of used gas oil exempt (up to 500 000 liters) – Finland (in 2013 – 2015) and Malta (in 2014 and 2015).

• B) 

  Member State with the highest amount of used gas oil exempt from excise duty – Luxembourg in 2015 (564 654 544 liters).

Question 9

What is the average retail price at gas stations in your country (liter/EUR)?

The average retail price of diesel at gas station in Member States was between 1,00 € – 1,20 €.

• A) 

  The higgest diesel price was in IT (1,41 €) , UK and SE (1,34 €), BE (1,24 €)

• B) 

  The lowest diesel price was in LV (0,94 €), PL (0,95 €), LU (0,98 €), and BG, EE (0,99 €)

Question 10

DELETED

Question 10 A, B

DELETED

Question 10 C

Which CN codes (different from declared) have been confirmed by an approved laboratory?

This question could not be statistically evaluated because only 8 Member States provided the information about the CN codes and 3 Member States stated that the laboratory does not provide the exact CN code.

Question 10 D

DELETED Question 10 E

DELETED

Question 11

Are lubricating oils produced in your country?

The results from the answers to this question concluded that in most of the Member States the lubricating oils were produced (24 Member States). Only 3 Member States (Ireland, Luxemburg and Malta) reported no producers and 1 Member State did not provide the data.

Question 11 A

If yes, how many producers of lubricating oils are situated in your country?

• A) 

  Member States with the lowest number of lubricating oil producers were: AT, BE, HR, CZ, FI, LT, PT, SE

• B) 

  Member States with the highest number of lubricating oil producers were: IT (152), PL (125) and DE (74)

Question 11 B

How much and what types of lubricating oils were produced in your country in the year of 2013, 2014, 2015?

• A) 

  Quantity of the production could not be statistically evaluated because only 13 Member States provided the data which represents less than a half of Member States, therefore the results would not give a clear picture.

• B) 

  Types of lubricating oils produced in Member States could not be statistically evaluated because only 8 Member States provided the data.

Question 11 C

Which way of lubricating oil production is used in your country?

Based on the data received from 18 Member States, the lubricating oils were produced mainly by mixing gas oil and lubricating oil (14 Member States), from crude oil (10 Member States) and other ways (5 Member States).

Question 11 D

How many companies mix gas oil and lubricating oil? What is their status (tax warehouse, exempted user,...)?

This question could not be statistically evaluated because only 10 Member States provided the information about the status of the companies (9 out of 10 Member States reported tax warehouse status).

Question 11 E

What ingredients and in what quantity (in %) are usually mixed in production?

This question could not be statistically evaluated because only 13 Member States provided the information about the „recipe for the mixture“.

Question 12

Have the places of deliveries of lubricating oils directed to your country been regularly checked?

countries and 16 Member States stated the opposite.

Question 12 A

If yes, in which way (on paper, physically,…) and what were the results in the year of 2013, 2014, 2015? (lubricating oil was delivered, resold to other Member State, no records, no contact consignee,…)

This question could not be statistically evaluated because only 12 Member States provided the data.

Question 13

DELETED

Question 13 A

If yes, in which way (on paper, physically,….) and what were the results in the year of 2013, 2014, 2015?

This question could not be statistically evaluated because only 8 Member States provided the data.

Question 14

How much and what types of lubricating oils were received (on an intra EU level) from other Member States by your country?

17 Member States provided the data about the quantity and types of the received lubricating oils.

• A) 

  Quantity

In 2015 - 17 Member States received 1 745 500 251,26 kg of lubricating oils

• B) 

  Types of lubricating oils

In most cases Member States reported receiving CN code 2710 19 99 (16 Member States) and 2710 19 91 (14 Member States).

Question 15

How much and what types of lubricating oils were dispatched (on an intra EU level) to other Member States from your country?

17 Member States provided the data about the quantity and types of dispatched lubricating oils.

• A) 

  Quantity

In 2015 - 17 Member States dispatched 3 179 138 758,85 kg of lubricating oils

• B) 

  Types of lubricating oils

In most cases Member States reported dispatching CN code 2710 19 99 (14 Member States) and 2710 19 91 (12 Member States)

Question 16

What were the most frequent destinations for lubricating oil deliveries dispatched from your country in the year of 2013, 2014, 2015?

Based on the data provided from 18 Member States the most frequent destinations for lubricating oil deliveries were Germany (8 Member States), Italy (6 Member States) and Poland (6 Member States).

Question 17

Please provide data about import and export of lubricating oils to/from your country (transport between Member State and third countries).

Despite the fact 21 Member States provided the data, this question could not be statistically evaluated because some of Member States provided the data in kilograms, others in tonnes and others in euros or other currency.

Question 18

What lubricating oils (CN code) were the most traded in your country in the year of 2013, 2014, 2015?

Based on the data provided from 16 Member States the most traded types of lubricating oils were CN code 2710 19 99 (15 Member States), 2710 19 81 (11 Member States), 2710 19 83 (8 Member States) and 2710 19 91 (7 Member States).

Question 19

DELETED 4.3 Part III.: Excise fraud in general

Question 20

Are there any excise frauds related to mineral oils in your country?

24 Member States reported excise frauds occurrence, 3 Member States reported no frauds and 1 Member State did not provide the answer.

Question 20 A

If yes, please specify:

23 Member States were affected by excise frauds on a national level, 20 Member States on an intra EU level and 12 Member States reported frauds between Member State and third countries.

Question 20 B

If on national level, please specify which products were related to the frauds and what kind of misuse has been detected in the year of 2013, 2014, 2015?

17 Member States reported frauds related to lubricating oils, 16 Member States frauds related to heating oils and 14 Member States frauds related to indicated/marked oils. Fraudsters usually were taking advantage of excise tax differences and offering mineral oils with lower tax rate instead. Such frauds include especially abuse of mineral oils for heating purposes (gas oil, heating oil) as motor fuel, marked fuel misuse, misuse of lubricating oils as motor fuel or mixing of different energy products in order to offer the resulting mixture as a propellant (for example mixture of gas oil and lubricating oil is offered as diesel).

Question 20 C

If on intra EU level, please specify which products were related to the frauds? Which Member States were involved, in the year of 2013, 2014, 2015?

On intra EU level, mineral oil No. 1 related to the frauds is lubricating oil – this mineral oil was reported by 20 out of 28 Member States in the Questionnaire. Products under CN code 3814 came in at second place (reported by 6 Member States) and heating oil and products under CN code 3403 in the third place (reported by 5 Member States).

Regarding the involved Member States, according to the Questionnaire the most frequently designated countries were Poland (reported by 15 Member States), Slovakia and Czech Republic (reported by 9 Member States), Cyprus, Germany, Hungary and Italy (reported by 8 Member States), Austria, Belgium, Bulgaria, Malta and Slovenia (reported by 7 Member States) and Lithuania (reported by 6 Member States).

Question 20 D

If between Member States and third countries, please specify which one was involved in 2013, 2014, 2015. Which countries were involved in the year of 2013, 2014, 2015?

This question could not be statistically evaluated because only 10 Member States provided the information about the product related to the frauds and about involved third countries.

Question 20 E

DELETED DELETED DELETED DELETED DELETED DELETED DELETED DELETED DELETED DELETED DELETED

4.5 Part V.: Alternative proposals

Question 32

What is your opinion regarding the inclusion of certain lubricating oils within the scope of Article 20 of Directive 2003/96/EC i (the Energy Taxation Directive) ?

The Questionnaire was filled out before voting in ITEG meeting (voting on 27 th September 2016 by written procedure – implementing acts – energy taxation) where 20 Member States voted in favour, 7 Member States voted against, 1 Member State abstained from voting.

In the Questionnaire 20 Member States confirmed their support to the inclusion of certain lubricating oils to EMCS. 3 Member States expressed no support to the inclusion of certain lubricating oils to EMCS and 5 Member States did not specify the opinion.

Question 33

If you support this idea, which CN codes should be included?

20 Member States expressed their support of the inclusion of certain lubricating oils to EMCS. Most ofthem expressed support of the inclusion of CN code 2710 19 99 (16 Member States), CN code 2710 19 91 (14 Member States), CN code 2710 19 93 (8 Member States) and CN code 3403 (8 Member States). 3 Member States did not specify the CN code.

Question 34

Do you think, that the inclusion of lubricating oils to EMCS would lead to considerable administrative and financial burden for the economic operators and/or the Administration? If yes, please specify the type of the burdens and the estimated costs.

7 Member States stated that the inclusion of certain lubricating oils would lead to a considerable administrative and financial burden. 13 Member States stated the opposite and 7 Member States could not evaluate expected burden. 1 Member State did not support the inclusion of lubricating oils to EMCS.

Question 35

Do you think that creating a new CN code or subcode for “base oils” could solve the tax abuse with these products?

9 Member States stated that the creation of a new CN code could solve the tax abuse with these products, 11 Member States stated the opposite and 8 Member States were not able to determine.

Question 36

Do you think that using markers/dyes for base oils could solve the tax abuse with these products (for example if marked/dyed gas oil would be only allowed to be mixed with lubricants and other components)?

13 Member States stated that markers/dyes could solve the tax abuse. 10 Member States stated the opposite and 5 Member States were not able to determine.

Question 37

Do you think if the definition of gas oil would be modified – as detailed below - could solve the tax abuse with these products?

stated the opposite and 14 Member States were not able to determine.

Question 38

DELETED DELETED

Question 39

Do you think that we should create a questionnaire in this topic dedicated to the lubricating oil/mineral oil associations on EU and or national levels and asking them to provide their experiences and detailed statistics?

4.6 Part VI.: Operative actions - Evaluation of the operations CHESS KNIGHT realised in the years 2013 – 2017

CCWP Action 8.6.2 group did not plan a separated operative action because the actions were conducted by V4 working group named „Mineral Oil Tax Evasion“ (established in 2011 by V4 Customs Administrations 5 with an aim to examine the mineral oil issue in detail and gather information for confirming the necessity of changing the EU legislation on lubricating oils), where many of the members were also the members of CCWP working group, which was very convenient. The group decided to mention the results of the operations CHESS KNIGHT in the Final report to support it.

4.6.1 Description

DELETED

5 CZ, HU, PL and SK Customs Administrations

4.6.2 DELETED

4.6.3 Overview of the CHESS KNIGHT operations

Chess Knight Phase Operations Participants

I December 2013 1 V4 (CZ, SK, PL, HU)

II March 2014 1 V4 + AT

III May 2015 2 10 MSs + Europol

September 2015 2

IV May 2016 2 15MSs + Europol

October 2016 3

V May 2017 4 19 MSs + Europol

Summary 7 Phases 15 Operations

4.6.4 Outcomes

DELETED

4.6.5 DELETED

DELETED DELETED 4.7 Part VII. Map of Member States affected by excise frauds

Based on data received from 27 Member States, 24 Member States are affected by excise frauds. Only 3 Member States (Denmark, France and Luxembourg) report no frauds. 1 Member State did not provide the answer.

Legend

MS affected by excise frauds

No frauds

No answer

• 5. 

  Conclusions

In order to achieve the aims, the members of the project group collected the data and information to explore the inherent risks in the production and movement of the affected group of products and to outline the impact these fraudulent activities have on the state revenues. However, some of the questions were not answered by all of Member States and therefore these questions could not be statistically evaluated.

5.1 Results of analysis in general

– In most Member States (15) the customs administrations were responsible for collection and enforcement of excise duty on mineral oil

– The most Member States (24) were facing problems with excise frauds

– Member States were affected by excise frauds at all levels (23 Member States were affected on national level, 20 Member States on intra EU level and 12 Member States reported frauds between Member States and third countries)

– The mineral oil fraud was mostly related to:

– lubricating oils (20 Member States declared on intra EU level)

– heating oils (16 Member States declared on national level)

– indicated oils (14 Member States declared on national level)

– In most countries the percentage of excise duty collected on mineral oil compared to the total amount of all collected excise duties was between 51 - 60 %, which represents more than a half of the total amount

– The trend in the amount of collected excise duty on gas oil was increasing (15 Member States from 17 Member States who gave all the data), what is a positive but on the other hand only

as positive because it means that abusing of mineral oil is not out of the picture

–

– The average retail price of diesel oil at gas station in Member States was between 1,00 € – 1,20 €

– In Member States (23) tax rate applied to gas oil used as a motor fuel was in the range from 330,00 € to 499,00 € per 1 000 liters

– In Member States (28) tax rate applied to gas oil intended or offered for use or used for generating the heat was in the range from 10,00 € to 498,69 € per 1 000 liters

– In most of Member States (20) the petrol stations were controlled on a regular basis (20 Member States)

– The volume of the tax evasion resulting from the tax frauds was significant

– The most of Member States (23) were cooperating (sharing and exchanging information) with the affected countries

– Abusing of other CN codes was detected (3403 19 10, 3403 19 90, 3814 00 90, 3826 00 90)

– Other risk products which can be potentially used as motor fuels were detected (CN codes 2713 90 90, 3811, 3826 00 10, 3902 90 90)

– Experiences gained during the operation CHESS KNIGHT indicate, that all of surveilled consignments were intended for illegal trade

5.1.1 Results of analysis related/dedicated to lubricating oils

– The lubricating oils were produced in most of the Member States (24 Member States)

– The trend in production of lubricating oils was increasing

– The lubricating oils were produced mainly by mixing gas oil (tax exempt) and lubricating oil (14 Member States), from crude oil (10 Member States) and other ways (5 Member States)

– The quantity of the dispatched lubricating oils on EU level (in 2015 – 3. 18 billion kg in 17 Member States) was much bigger than the quantity of the received lubricating oils (in 2015 - 1. 75billion kg in 17 Member States)

– The most traded types of lubricating oils were CN codes 2710 19 99 (15 Member States), 2710 19 81 (11 Member States), 2710 19 83 (8 Member States) and 2710 19 91 (7 Member States)

– The majority of Member States (17) applied taxation or control measures for lubricating oils on national level

– From 12 Member States that reported application of a tax rate on lubricating oils 9 Member States applied an excise duty, 2 Member States applied an environmental fee and 1 Member State applied an oil waste duty

5.1.2 Results of analysis related/dedicated to indicated oils

– All Member States excluding Slovakia (27 Member States) applied indication system (adding of marker, dye,..) for specific mineral oil/s

– 26 Member States applied the indication system (adding of marker, dye,…) for gas oil, 16 Member States for medium oil (kerosene), 7 Member States for heating oil and 5 Member States for lubricating oil

– 22 Member States applied reduced tax rate (to indicated/marked mineral oil/s) and 18 Member States applied exemption from excise duty (to indicated/marked mineral oil/s)

– The trend in using the tax exempt gas oil was increasing

6 Recommendations

6.1 Recommendations for CCWP

– Taking into consideration the answers to the multi-layered questionnaire it can be pointed out that the most problematic and complex issues are the excise tax abuses with designer fuels/lubricating oils (20 Member States) and marked/indicated oils. Based on the above it is reasonable to continue the work splitting into two subgroups (subactions) within the framework of the 9 th Action Plan. The threat areas should be modified in compliance with the conclusions of Action 8.6.2. These subgroups (Smuggling of „designer fuels“ and Laundering (the removal of fiscal marker) could involve other competent stakeholders, mineral oil associations in order to make comprehensive impact assessments and conduct further explorations supporting the alternative proposals made by Action 8.6.2. The working group does not have the capacity to study all problems due to the size of the Questionnaire and the facts gained via answers from Member States. The other groups should be established based on 9 th Action Plan CCWP and continue in this work by studying the unanswered questions in more detail, and break down some questions to a more detailed version to ensure the same approach from all Member States and more realistic answers – for example the question regarding the numbers or estimates for the loss of tax evasion resulting from the tax frauds – there were many different answers, probably each MS used a different approach.

6.2 Recommendations for COMMISSION

− It would be worth considering a creation of an EU-wide permanent group for mineral oil tax evasion (supported by the Commission) collaborating on the EU level or grant an official status to the existing regional working group, Mineral Oil Tax Evasion established by the V4 countries in 2011 (currently representing interests of 20 Member States). The group would be using initiatives already existing such as the actions undertaken under the Policy cycle in the Excise OAPs 6 . The group should be permanent in order to collect and analyse data, identify risks, illicit networks and new fraud patterns in excise fraud. The group would also organize international operative actions and help tracking risky consignments. The operational costs of this group should be financed from an existing and available EU financial source (e.g. Fiscalis Programme, EMPACT,…).

– Preferred recommendation of the Project group:

Consider the possibility of the amendment of Additional note 2(e) to Chapter 27 of COMMISSION IMPLEMENTING REGULATION (EU) 2015/1754 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 i on the tariff and statistical nomenclature and on the Common Customs Tariff plus the Amendment of Chapter 27 of EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN UNION (2015/C 076/01) Publication made in accordance with Article 9(1) of Council Regulation (EEC) No 2658/87 i of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( 1 ) (see attachment 6) 7 .

Other suggestions:

– Explore the possibility of the use of a marker or dyer in the production process of mixing gas oils with lubricating oils (and other additives)

6 The Excise OAP is currently working on actions relating to mineral oil fraud, designer fuel fraud and fuel laundering.

7 proposal of Hungary

– Consider the possibility of raising in the relevant forum the issue of inclusion of all lubricating oils from Chapters 27 and 34 to the scope of Article 20 of Directive 2003/96/EC i. of inclusion all lubricating oils from Chapters 27 and 34 to the scope of Article 20 of Directive 2003/96/EC i.

– Consider the possibility of inclusion of products which contain a mix of gas oils, lubricating oils (and other additives) from Chapters 27 and 34 in the European Agreement concerning the international carriage of dangerous goods by road 8

6.3 Recommendations for Member States

DELETED

8 PT answer to Questionnaire

DELETED ANNEX I PART 1

COLLECTION OF INFORMATION ABOUT NATIONAL LEGISLATION

• 1) 

  Which authority/ies is/are responsible for collection and enforcement of excise duty on mineral oils in your country?

  Type of authority Number of MSs

CUSTOMS ADMINISTRATION 15 MSs

TAX AND CUSTOMS ARE MERGED IN ONE 13 MSs ADMINISTRATION

Note: In Austria, Denmark, Estonia, Hungary, Ireland, Latvia, Lithuania, Portugal, Romania, Slovenia, Slovakia, Spain and United Kingdom the tax and customs are merged in one administration.

• 2) 

  What tax rate is applied to gas oil (used as a motor fuel) in your country?

  Member State Tax rate Tax rate min max

Austria 397.00 €/1000 l 425.00 €/1000 l

Belgium 496.92 €/1000 l 512.05 €/1000 l

Bulgaria 330.29 €/1000 l Croatia 407.59 €/1000 l Cyprus 450.00 €/1000 l

Czech Republic 405.24 €/1000 l

Denmark 360.31 €/1000 l 406.00 €/1000 l

Estonia 448.00 €/1000 l

Finland 506.10 €/1000 l

France 498.10 €/1000 l

Germany 470.40 €/1000 l 485.70 €/1000 l

Greece 330.00 €/1000 l

Hungary 359.35 €/1000 l

Ireland 479.02 €/1000 l

Italy 617.40 €/1000 l

Latvia 341.00 €/1000 l

Lithuania 330.17 €/1000 l

Luxembourg 335.00 €/1000 l

Malta 472.40 €/1000 l

Netherlands 484.47 €/1000 l

Poland 337.90 €/1000 l

Portugal 455.92 €/1000 l

Romania 421.39 €/1000 l 498.69 € /1000 l

Slovakia 368.00 €/1000 l 386.40 € /1000 l

Slovenia 472.76 €/1000 l

Spain 331.00 €/1000 l

Sweden 573.21 €/1000 l 616.93 € /1000 l

United Kingdom 648.66 €/1000 l

    Note: The tax rates shown are from 2016 (some MSs provided also the tax rates valid from 1 st January 2017, however in order to unify the results only information from 2016 was used). The tax rate depends on the volume of the sulphur content. For MS with more than 2 tax rates the maximum and minimum tax rate was taken into account. The tax rates were calculated according to the euro foreign exchange reference rates of the European Central Bank

from 19 th October 2016.

Summary:

• 1. 

  The highest tax rate is applied in:

 United Kingdom: 648.66 €/1000 l

 Italy: 617.40 €/1000 l

 Sweden: 616.93 €/1000 l

 Belgium: 512.05 €/1000 l

 Finland: 506.10 €/1000 l

• 2. 

  The lowest tax rate is applied in:

 Greece: 330.00 €/1000 l

 Lithuania: 330.17 €/1000 l

 Bulgaria: 330.29 €/1000 l

 Spain: 331.00 €/1000 l

 Luxembourg 335.00 €/1000 l

• 3) 

  What tax rate is applied to heating fuel (intended or offered for use or used for the generation of heat) in your country?

Member State Gas oil for heating Tax rate Tax rate

min max

Austria 98.00 €/1000 l 128.00 €/1000 l

Belgium 17.26 €/1000 l 18.65 €/1000 l

Bulgaria 330.29 €/1000 l Croatia 56.34 €/1000 l Cyprus 124.73 €/1000 l

Czech Republic 405.24 €/1000 l Denmark 264.89 €/1000 l Estonia 448.00 €/1000 l Finland 214.00 €/1000 l France 96.30 €/1000 l

Germany 61.35 €/1000 l 76.35 €/1000 l

280.00 €/1000 l (for the

Greece winter period from 15/10 to

30/04) 330.00 €/1000 l

Hungary 359.35 €/1000 l Ireland 102.28 €/1000 l Italy 403.21 €/1000 l

Latvia 21.34 €/1000 l 56.91 €/1000 l Lithuania 21.14 €/1000 l

Luxembourg 10.00 €/1000 l

Malta 232.09 €/1000 l 232.09 €/1000 l

Netherlands 484.47 €/1000 l

Poland 53.73 €/1000 l

Portugal 346.51 €/1000 l

Romania 421.39 €/1000 l 498,69 €/1000 l

Slovakia 368.00 €/1000 l 386,40 €/1000 l

Slovenia 204.21 €/1000 l

Spain 84.71 €/1000 l

Sweden 417.61 €/1000 l

United Kingdom 124.69 €/1000 l

Summary:

• 1. 

  The higgest tax rate is applied in:

 Romania: 498.69 €/1000 l

 Netherlands: 484.47 €/1000 l

 Estonia: 448.00 €/1000 l

 Sweden: 417.61 €/1000 l

 Czech Republic 405.24 €/1000 l

• 2. 

  The lowest tax rate is applied in:

 Luxembourg: 10.00 €/1000 l

 Belgium: 17.26 €/1000 l

 Lithuania: 21.14 €/1000 l

 Latvia: 21.34 €/1000 l

 Poland: 53.73 €/1000 l

• 4) 

  Is any indication system (adding of marker, dye,..) applied for specific mineral

  oil/s in your country ?

  Answer Number of MSs

  Yes 27 No 1

    Note: All MSs excluding Slovakia apply indication system (adding of marker, dye,..) for specific mineral oil/s.

4A) If yes, for which kind/s of mineral oil/s (CN code/s)?

ri t l oi l ng d bons

e

MS spi il um ene) ng oi ic ati fie

ar el

otor edi ros que eous

oc ies

od zen

ne r

ue nne

M G as o M (ke H eati Lubr oil Li gas hydr Bi Ben Tol Thi

Austria X Belgium X X

Bulgaria X X

Croatia X Cyprus X X

Czech X X X X X X X Republic

Denmark X X

Estonia X X Finland X

France

Germany X Greece X X X

Hungary X Ireland X X Italy X X X

Latvia X X X X X Lithuania X X X X Luxembourg X X

Malta X X X X Netherlands X X X

Poland X X Portugal X X

Romania X X Slovakia - - - - - - - - - - Slovenia X X

Spain X X

Sweden X X X

United X X X

Kingdom Total 3 26 16 7 5 1 3 1 1 1

Note: 1 MS did not specify the kind of MO. Slovakia does not use any indication system.

4B) What purpose of use is indicated? (Please specify an use purpose.)

Purpose of use Number of MSs

Production of electricity 3 Motor fuel for ships 13 Motor fuel 2 Heating fuel 18 Agricultural machinery on agricultural farms 9 Forestry 3 Marine purposes 2 Ancillary engines of fishing vessels used in commercial fishing 6 Industrial & heating purposes 1 Propellant for machinery used in construction, civil

engineering and public works 2

Transport by rail 1 Other 2

4C) How is/are mineral oil/s indicated/marked (by adding of marker, dyer, ..)?

Indication Number of MSs

By adding of marker 27

4D) What kind of marker(s)/dye(s) are used in your country?

Markers Number of MSs

Solvent Yellow 23 Solvent Blue 11 Dye Red 15

Automate Blue 8 GHF 1 Black 1

4E) What do you apply for indicated/marked mineral oil/s - exemption from excise duty or reduced tax rate? If reduced tax rate, please specify the amount of this tax rate.

Type of application Number of MSs

Reduced taxe rate 22 Exemption 18

Reimbursement 2

• 5) 

  Are taxation or control measures (on a national level) for lubricating oils applied in your country?

  Answer Number of MSs

  Yes 17

  No 11

Note: MSs applying the taxation or control measures are: Bulgaria, Croatia, Czech Republic, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, Poland, Portugal, Slovakia, Slovenia.

5A) If yes, could you please provide the scope and types of control measures and the related CN codes?

MS of s e ck

on st

ics on on ng ng

ki ng cal ati

ysi che

ati on ent on

pi

ar ipti ct

eri str arehous

cal fic ig ati panyi um

M cr om

d kee

D es

physi ara

ch R

egi

R isk anal Tax w Physi N

oti obl doc Taxati or

A cc R ec

Bulgaria X X X

Croatia X X X

Czech Republic X X X Denmark X X

Finland X X

France X X X

Germany X

Hungary X X

Ireland X

Italy X X X

Latvia X X X

Lithuania X X X

Malta X X X

Poland X X X X X X

Portugal X Slovakia X X X X X X Slovenia X X X X United Kingdom X Total 5 5 6 4 4 1 7 4 12 5

5B) Do you have any (domestic) tools in place to monitor the movement of lubricating oils? If yes, please specify.

Answer Number of MSs

Yes 11

No 17

5C) If you apply tax rate on lubricating oils (on a national level), please specify the type (e.g. environmental fee, excise duty,…) and the rate of this tax.

• 1. 

  Tax rate application

  Answer Number of MSs

  Apply tax rate 12 Not apply tax rate 16

Note: 2 MSs (Hungary and Slovenia) apply an environmental fee, 1 MS (Finland) apply an oil waste duty. Other MSs (9 MSs) apply an excise duty.

• 2. 

  Tax rate amount

State Tax rate

Denmark 264.89 €/1000 l Finland 57.50 €/1000 kg Germany 485.70 €/1000 l Hungary 371.24 €/1000 kg Italy 787.81 €/1000 kg Latvia 15.65 €/1000 kg or 341.00 €/1000 l (it depends on chemical composition of mineral oils) or 56.91 €/1000 l or 21.34 €/ 1000 l if goods are marked (labelled). Lithuania 330.17 €/1000 l Malta 250.00 €/1000 l Poland 273.27 €/1000 l Portugal 2710 19 83, 271019 93 = 4.89 €/1000 kg 2710 19 81, 271019 99, 3811 21 00, 3811 29 00 = 21.77 €/1000 kg Slovakia 100.00 €/1000 kg Slovenia 2710 19 81, 2710 19 87, 3403 19 90 = 158.60 € /1000 l 2710 19 83, 2710 19 85, 2710 19 91, 2710 19 93, 2710 19 99, 3403 99 00, 3819 00 00 = 79.30 € /1000 kg

5D) Is it required that the producers/distributors of lubricating oils must be authorized or just registered by the Administration in compliance with your national legislation?

Answer Number of MSs

Yes 17 No 11

5E) Is it required that the producers/distributors of lubricating oils maintain records in compliance with your national legislation?

Answer Number of MSs

Yes 16 No 12

5F) Is it required that the producers/distributors of lubricating oils lodge guarantee in compliance with your national legislation?

Answer Number of MSs .

Yes 11

Is it required that the transport of lubricating oils on tax territory must be accompanied by e-AD/SAAD in compliance with your national legislation?

Answer Number of MSs

Yes 6 No 20

5H) Is it required that the producers/distributors of lubricating oils provide information to the Administration about the produced/purchased and supplied goods in compliance with your national legislation?

Answer Number of MSs

Yes 16 No 12 ANNEX II

PART 2

COLLECTION OF STATISTICS

• 6) 

  What was the amount of collected excise duty on gas oil (under CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17, 2710 20 19) in your country in the year of 2010, 2011, 2012, 2013, 2014, 2015?

  Answer Number of MSs

  Data available from all years 17

  Data available for 3 – 5 years 6

  Data available for 1 - 2 years 1

  No available data 4

  Note: 17 MSs have data available from all six years. 4 MSs have no data available from all six years. 6 MSs have data available for 3 – 5 years. 1 MS has data available for two years.

  Trend in the amount of collected excise duty on gas oil:

  Trend Number of MSs

  Increase 15

  Decrease 3

  Increase then decrease 2

  Decrease then increase 2

  Fluctuating 2

Note: 4 MSs have no data available from all six years. 15 MSs report an increase in excise duty collection, 3 MSs report a decrease in excise duty collection, 2 MSs report fluctuating trend in excise duty collection. 2 MSs report increase and then decrease and 2 MSs report

decrease and then increase in excise duty collection.

6A) If there is a relevant difference in the amount please state the reason (e.g. change in the world oil prices, increased fraudulent activities,…).

Answer Number of MSs

Reason stated 9

Reason not stated 19

Reasons behind the differences in the amount of the collected excise duty on gas oil:

Reason Number of MSs

Increase of national tax rate 5

Increase of customer consumption 2

Improvement of tax collection / actions against OCGs dealing with 2

base oils

Legislation change 1

Other 2

          Note: 19 MSs stated no reasons. 5 MSs stated as a reason an increase of the national tax rate. 2 MSs stated an increase in sales. 2 MSs stated an improvement of tax collection. The option “Other” includes for example fluctuation of the crude oil prices, economic recession / increased compliance, evolution of exchange rate, possible increase of fraudulent heating diesel as a reason for decrease of clear gas oil consumption. 1 MS stated legislation change as a reason (Some of MSs stated more than one reason).

• 7) 

  What is the percentage of excise duty collected on mineral oil compared to the total amount of collected excise duties in your country (in the year of 2013, 2014, 2015)?

  Answer Number of MSs

  Data available from all years 26

  Data available from 1 year 1

  No available data 1

  Note: 1 MS has no data available from all three years. 1 MS has data available only from

  2015.

  Collected excise duty on mineral oil in %:

  Collected excise

  duty in % Number of MSs

  2013 2014 2015

  10 – 20 % including 1 0 0 20 – 30 % including 0 1 1

  31 – 40 % including 2 3 2 41 - 50 % including 4 3 4 51 – 60 % including 13 11 11 61 – 70 % including 4 6 6 71 – 80 % including 1 1 1 81 – 90 % including 0 0 1 over 90 % 1 1 1 Total 26 26 27

  Note: 1 MS (United Kingdom) has no data available from all three years. 1 MS (Estonia) has data available only from 2015. MSs with the lowest share of collected excise duty on MO: Denmark (10 – 20 % in 2013, 20 – 30 % in 2014 and 2015) MSs with the highest share of collected excise duty on MO: Italy (70 – 80 % in 2013, 2014 and 2015), Estonia (80 – 90 % in 2015) and France (over 90 % in 2013, 2014 and 2015).

• 8) 

  How much gas oil exempt from excise duty - for purposes other than motor fuel or heating fuel (see article 8a of Council Directive 92/81/EEC i of 19 October 1992 on the harmonisation of the structures of excise duties on mineral) was used in your country in the year of 2013, 2014, 2015?

  Answer Number of MSs

  Data provided for all years 16

  Data provided for less than 3 years 2

  No data provided 9

  Cumulative amount for 3 years

  provided 1

  Note: 2 MSs provided data for less than three years. 9 MSs did not provide any data. 1 MS provided a cumulative amount for all 3 years.

  Amount of the used gas oil exempt from excise duty:

  Amount of used gas oil

  exempt Number of MSs

in liters 2013 2014 2015

Up to 500 000 1 2 2 500 000 – 5 000 000 6 4 4

5 000 000 – 50 000 000 7 7 7 50 000 000 – 600 000 000 4 6 5 600 000 000 – 3 000 000 000 0 0 0

Total 18 19 18

Note: 16 MSs provided data for all 3 years. 2 MSs provided data for less than three years. 1 MS provided a cumulative amount for all 3 years.

Summary:

MSs with the lowest amount of used gas oil exempt (up to 500 000 liters) – Finland (in

2013 – 2015) and Malta (in 2014 and 2015).

MS with the highest amount of used gas oil exempt from excise duty – Luxembourg in

2015 (564 654 544 liters).

• 9) 

  What is the average retail price at gas stations in your country (liter/EUR)?

  Answer Number of MSs

  Data provided 25

  Data not provided 3

  Note: 3 MSs did not provide the answer.

  Average retail price of diesel at gas station:

  Average retail price of diesel Number of MSs €/liter

  Up to 1,00 including 7 1,01 – 1,10 including 6 1,11 – 1,20 including 7 1,21 – 1,30 including 2 1,31 – 1,40 including 2 Over 1,40 1

Note: 7 MSs (Bulgaria, Czech Republic, Estonia, Latvia, Lithuania, Luxembourg and Poland) reported an average retail price of diesel up to 1,00 €. 2MSs (Belgium and Netherlands)

reported the average retail price of diesel in the range from 1,21 to 1,30 €. 1 MS (Italy) reported the average retail diesel price at gas stations over 1,40 € (1,41 €). 3 MSs did not

provide the data (Denmark, Greece and Portugal).

• 10) 

  Do you control the petrol stations on a regular basis in your country?

  Answer Number of MSs

Yes 20

Note: 20 MSs control the petrol stations on a regular basis.

10A) Did you take samples from fuels stored in the petrol stations in the year of 2013, 2014, 2015 (samples for analysis)?

Answer Number of MSs

Yes 17

No 9

No available data 1

No answer 1

Note: 17 MSs took samples from fuels stored in the petrol stations. 1 MS did not provide the answer. 1 MS had no data available.

10B) If yes, what was the result (what % of mineral oil had different classification in the year of 2013, 2014, 2015)?

Answer Number of MSs

Data provided for each year

separately 5

Cumulative data for 3 years

provided 11

No answer 1

Note: 17 MSs took samples from fuels stored in the petrol stations in the year of 2013, 2014 and 2015. 9 MSs provided cumulative data for all altogether 0 %. 1 MS did not provide the data.

Different classification:

MS 2013 2014 2015

Austria 5% Belgium 0%

Bulgaria 4% Croatia 0% Czech

Republic 7% 7% 8%

Estonia 0% Finland 0%

Hungary 0% Ireland 0% Italy 3,73% 5,04% 4,67%

Latvia 0% Lithuania 0%

Poland 7% 6,80% 6,70% Portugal 0%

Romania 66,67% 66,67% 57,14% Slovakia 6,07% 8,33% 8,02%

10C) Which CN codes (different from declared) have been confirmed by an approved laboratory?

Answer Number of MSs

Different CN codes provided 8

No differences 5

Laboratory does not determine

CN codes 3

No available data 5 Note: 5 MSs (Bulgaria, Italy, Poland, Romania and Slovakia) provided an 8-digit CN code, 1 MS (Netherlands) provided a 10-digit CN code, 1 MS (Croatia) provided a 6-digit CN code and 1 MS (Austria) provided the first 4 digits from the CN code. 5 MSs (Estonia, Finland, Hungary, Latvia, Lithuania) stated no differences in CN code. 3 MSs (Belgium, Czech Republic and Ireland) stated that the laboratory does not determine CN codes. 2 MSs (Greece, Cyprus) did not provide the answer. Only 2 MSs (Bulgaria and Slovakia) provided CN codes declared as well as CN codes confirmed by a laboratory.

CN codes differently confirmed by an approved laboratory:

MS CN code

Declared Confirmed

Bulgaria 2710 19 43, 2710 19 46, 2710 20 11 2710 19 47

Bulgaria 2710 20 11 2710 20 15 Slovakia 2710 20 11 2710 19 62 – 2710 19 65 Slovakia 2710 20 11 2710 19 71 – 2710 19 99

Summary: This question cannot be evaluated because many of the countries did not provide a complete

answer.

10D) What precise tests are conducted by an approved laboratory to conclude that the sample tested is an excisable mineral oil product?

Answer Number of MSs

Performed tests 18

No available data 4

Not specified / No answer 6

Note: 4 MSs had no data available. 6 MSs did not provide the answer.

Summary:

The outcome, based on the answers to the Questionnaire, is that MSs conducted all the tests which are prescribed by Notes, Subheading notes and Additional notes in Chapter 27 (see below).

Requirements of Customs Tariff for gas oil:

Type of test Number of MSs MSs

AT, BE, BG, CZ, HR, EE, FI, Distillation 15 DE, HU, IT, LT, LV, PT, SK,

Sl ES

Infrared spectroscopy AT, BE, BG, DE, FI, HR,

FT - IR 13 HU, IT, LT, LV, SK, Sl, ES, CZ

IR spectroscopy –

AAS 2

CZ, LT, DE

Sulfur content 12 AT, BE, BG, CZ, FI, HR, HU, IE, IT, LT, LV, SK, Sl

UV – VIS AT, CZ, LT, Sl spectroscopy for

determination of 3

sulfur content

In case the sample does not meet requirements of Customs Tariff for gas oil:

Type of test Number of MSs MSs

AT, BE, BG, DE, ES, HR, LT, SK,

Color C 8 Sl

AT, BE, BG, CZ, DE, ES, HR, HU,

Kinematic viscosity 11 LT, LV, SK, Sl

AT, BE, BG, DE, HR, LT, LV, PT,

Saponification number 9 SK, Sl

AT, DE, HR, SK Pourpoint determination 4

AT, BG, ES, HR, LV, SK, Sl Sulfated ash 6

FI, LV, SK Aromatics content analysis 3

Gas chromatography GC- AT, BE, BG, CZ, DE, HR, HU, IE,

MS, GC-FID 11 LT, PT, SK, Sl

SY markers determination AT, BE, BG, CZ, ES, FI, HR, HU,

• - 

  HPLC 10 LT, SK, Sl

Element identification – X- CZ, EL, LT, SK

ray 4

CZ, LT

Column chromatography – AT, DE

aromatics content 2

Liquid scintillation – AT, Sl proportion of biogenic 1

substances LT

Calorimetric index 1

AT, HU, PT Flash point 3

AT, CZ, FI, HU, PT, ES, Sl Density 6

Requirements of Customs Tariff for petrol:

Type of test Number of MSs MSs

AT, BE, BG, CZ, DE, EE, Distillation 15 ES, FI, HR, HU, IT, LT, LV,

PT, SK, Sl

Lead content 4 AT, HU, IT, SK

Determination of flash AT, HU, LT, PT, SK

point 5

Octane number 4 CZ, HU, IT, LT

Organic oxygen CZ compounds and content

of organically bound

oxygen determination 1

in unleaded gasoline by infrared spectrometry Sulfur content, HU

manganese content, hydrocarbon group

composition (aromatic

content), benzene content, density (15 ºC),

oxygenate content, vapor pressure

10E) What precise tests are conducted by an approved laboratory to conclude that the sample tested is not an excisable product, but the sample tested may have a significant percentage of mineral oil albeit below the threshold to be excisable?

Answer Number of MSs

Performed tests 12

No tests 3

Not specified 3

No available data 4

No answer 6

Note: 4 MSs had no data available. 6 MSs did not provide the answer and 3 MSs did not specify.

Summary:

The outcome, based on the answers to the Questionnaire, is that MSs conducted all the tests which are prescribed by Notes, Subheading notes and Additional notes in Chapter 27 (see below).

Requirements of Customs Tariff for gas oil:

Type of test Number of MSs MSs

Distillation 8 AT, BE, HR, EE, LT, LV, SK, Sl, ES

Infrared spectroscopy

FT - IR 9

AT, BE, BG, HR, HU, LT, LV, SK, Sl, ES

IR spectroscopy –

AAS 1

LT

Sulfur content 6 AT, BE, HR, LT, LV, SK, Sl

UV – VIS AT, LT, Sl

sulfur content In case the sample does not meet requirements of Customs Tariff for gas oil:

Type of test Number of MSs MSs

Color C 7 AT, BE, BG, ES, HR, LT, SK, Sl

Kinematic viscosity 9 AT, BE, BG, CZ, EE, ES, HR, LT, SK, Sl

Saponification number 5 AT, BE, BG, HR, Sl, SK

Pourpoint AT, HR, LT, SK

determination 4

Sulfated ash 5 AT, BG, ES, HR, SK, Sl

Aromatics content

analysis 1

SK

Gas chromatography

GC-MS, GC-FID 8

AT, BE, BG, CZ, CR, HU, IT, SK, Sl

SY markers

determination - HPLC 7

AT, BE, BG, CZ, ES, HR, SK, Sl

Element identification – CZ, EL, LT, SK

X-ray 4

Cetane number 2 CZ, LT

Column CZ, BG, HU chromatography – 3 aromatics content

Liquid scintillation – AT, Sl proportion of biogenic 1

substances

Fractional distillation 1 IT

Solid-phase extraction 1 IT

Density 2 AT, EE, Sl

Test to conclude, that a sample is not an excisable product:

There is no threshold for the mineral oil content to distinguish between an excisable or not excisable product. Products without any mineral oil content are excisable, if their intended purpose is fuel. Therefore there is no “test” to conclude that a sample is not excisable.

• 11) 

  Are lubricating oils produced in your country?

  Answer Number of MSs

Yes 24

No 3

Not specified 1

Note: 3 MSs did not produce lubricating oils. 1 MS did not provide the data.

Summary:

24 out of 28 MSs declared production of lubricating oils (3 MSs reported no production and 1 MS did not provide the answer. This analysis implies, that lubricating oils are produced in the majority of the EU countries.

11A) If yes, how many producers of lubricating oils are situated in your country?

Answer Number of MSs

Quantity provided 19

No available data 8

No answer 1

Note: 19 MSs provided the numbers. 8 MSs had no data available. 1 MS did not provide the answer.

Number of producers of lubricating oils situated in MSs:

Number of producers Number of MSs

0 3 1 – 5 8 6 – 10 4 11 – 100 2 over 100 2

Note: 3 MSs (Ireland, Luxembourg and Malta) reported no producers of lubricating oils. 8 MSs (Austria, Belgium, Croatia, Czech Republic, Finland, Lithuania, Portugal and Sweden) reported less than 5 producers. 4 MSs (Bulgaria, France, Netherlands and Slovakia) reported the number of producers in the range from 6 to 10. 2 MSs (Slovenia and Germany) reported number of producers in the range from 11 to 100 (28 and 74 ). 2 MSs (Italy and Poland) report more than 100 producers (Italy – 152, Poland – 125).

11B) How much and what types of lubricating oils were produced in your country in the year of 2013, 2014, 2015?

Answer Number of MSs

Quantity provided 13

No production 3

No available data 11

No answer 1

Note: 13 MSs (Belgium, Bulgaria, Cyprus, Denmark, Estonia, Finland, Italy, Latvia, Poland, Portugal, Slovakia, Slovenia and France) provided at least one quantity. 3 MSs (Ireland, Luxembourg and Malta) reported no producers of lubricating oils. 11 MSs (Austria, Croatia, Czech Republic, Germany, Hungary, Lithuania, Netherlands, Romania, Spain, Sweden and United Kingdom) had no data available. 1 MS did not provide the answer. 8 MSs provided types of the produced lubricating oils.

Types of lubricating oils produced in MSs:

CN code BE BG IT LV PL PT SK SI Total

27101971 X 1 27101975 X 1 27101981 X X x X X 5 27101983 X X x X X 5 27101985 X X x X X 5 27101987 X X x X X 5 27101991 x X X X x X X 7 27101993 X X x X X 5 27101999 X X x X x X X 7 3403.... X 1 34031990 X X X 3 34039900 X 1 3811.... X 1 38112100 x 1 38112900 x 1 38190000 X 1 38260090 X 1 39029090 X 1

Note: Only 8 MSs provided the CN codes of produced lubricating oils.

Summary

• C) 

  Quantity of the production cannot be statistically evaluated because only 13 MSs provided the data which represents less than a half of MSs, therefore the results would not give a clear picture.

• D) 

  Types of lubricating oils produced in MSs cannot be statistically evaluated because only 8 MSs provided the data.

11C) Which way of lubricating oil production is used in your country?

Answer Number of MSs

From crude oil 10

By mixing gas oil 14

Other 5

No production 3

No available data 6

No answer 1

Note: 10 MSs (Austria, Bulgaria, Croatia, Finland, Hungary, Italy, Portugal, Slovakia, Spain and Sweden) produced lubricating oils from crude oil. 14 MSs (Austria, Belgium, Bulgaria, Czech Republic, Finland, Germany, Italy, Latvia, Lithuania, Netherlands, Poland, Slovakia, Slovenia and Sweden) produced lubricating oils by mixing gas oil. 5 MSs (Bulgaria, Finland, Hungary, Slovakia and Slovenia) stated another way of lubricating oil production, for example mixing base oils under CN code 2710 19 99 with additives under CN code 3811 21 00 and 3811 29 00 (Bulgaria), production from rapeseed oil and tall oil (Finland), mixing lubricating oils and other special additives (Hungary), regeneration of waste oils by LORO technology (Slovakia), difficult to provide information on how lubricating oils are produced (Slovenia). 3 MSs (Ireland, Luxembourg, Malta) reported no lubricating oil production. 6 MSs (Cyprus, Denmark, Estonia, France, Romania and United Kingdom) had no data available. 1 MS did not provide the answer.

11D) How many companies mix gas oil and lubricating oil? What is their status (tax warehouse, exempted user,...)?

Answer Number of MSs

Quantity provided 15

No available data 9

No answer 4

Note: 15 MSs provided the number of companies mixing gas oil and lubricating oil. 9 MSs

had no data available. 4 MSs did not provide the answer.

• 1. 

  Number of companies mixing gas oil and lubricating oil:

  Number of companies Number of MSs

  0 4 1 – 5 8

  6 – 10

  11 – 100 1 over 100 2

Note: 4 MSs (Croatia, Denmark, Hungary and Portugal) reported no companies mixing gas oil and lubricating oil. 8 MSs (Austria, Belgium, Bulgaria, Estonia, Latvia, Slovakia, Slovenia and Sweden) reported between 1 to 5 companies. 1 MS (Germany) reported between 11to 100

companies (74). 2 MS (Poland, Italy) reported more than 100 companies (125 and 128).

• 2. 

  Status of companies mixing gas oil and lubricating oil:

  Number of companies Number of MSs

  Tax warehouse 9 Exempt user 1 Not specified 2

Note: 9 MSs (Austria, Belgium, Bulgaria, Czech Republic, Estonia, Poland, Slovakia,

Slovenia and Sweden) reported tax warehouses. 1 MS (Germany) reported a tax-free user. 2

MSs (Italy and Latvia) did not specify status of the companies.

11E) What ingredients and in what quantity (in %) are usually mixed in production?

Answer Number of MSs

Data provided 13

No available data 15

Recipe of mixture:

MS Recipe

85 % of diesel + 13 % of base oil + 2 % of

Belgium rapeseed oil; 67 % of diesel + 33 % of

oxooil

Bulgaria 10-15 % of marked gas oil + lubricating oil + additives for lubricating oil

Estonia Cca 80 % of diesel + cca 20 % of nonexcisable liquids, f. e. base oils

Finland 70-80 % of base oils + additives France Base oils + additives + other constituants

Germany 70 % of gas oil + 20 % of base oils + FAME + sometimes oxooil

Ingredients other than lubricants:

Italy alkylbenzenes mixture, aromatic extracts, mineral waxes, bituminous mixtures,

polymers of propylene or other olefins

Latvia At least 90 % of 2710 19 91 and 2710 19 99 + additives Poland 2710 – max gas oil + additives + base oil 3403 – max gas oil + additives + base oil

51 % of 150 SN Base + 4 % of 100 SN Base

Portugal + 11 % of Bright Stock AIV + 32 % of 500

SN Base 2710 19 85 + 270 19 29 14-80 % of gas oil + 10-30 % of heavy oil (2710 19 99) + 1-10 % of rapeseed oil (1514

Slovakia 00 00) =2710 19 91 60% of gas oil + 40 % of FAME = 3826 00

90 N-200 (2710 19 99) + 0,5 % viskoplex + 0,5

% hitec 82,8–85 % of gas oil (2710 19 43) + 4,8–5,5

Slovenia % of rapeseed oil (1514 11) + 9,6–12,2 % of

lubricating oil (2710 19 91 and 2710 19 99)

Sweden Lubricating base oils + lubricating performing additives

• 12) 

  Have the places of deliveries of lubricating oils directed to your country been regularly checked?

Answer Number of MSs

Yes 12

No 16

Note: 12 MSs checked deliveries of lubricating oils directed to their country regularly.

countries.

12A) If yes, in which way (on paper, physically,…) and what were the results in the year of 2013, 2014, 2015? (lubricating oil was delivered, resold to other MS, no records, no contact consignee, … )

MS Answer

DELETED Austria

DELETED

Bulgaria

Croatia DELETED

DELETED

Finland DELETED

France

Germany DELETED

DELETED

Hungary

Italy DELETED

DELETED

Lithuania

Poland DELETED

DELETED

Slovakia

DELETED

Slovenia

• 13) 

  Has the final purpose of use of the lubricating oils purchased into the country been regularly checked?

  Answer Number of MSs

Yes 8

No 19

No data available 1

Note: 8 stated that the deliveries of lubricating oils were regularly checked in their countries. 1 MS had no data available.

13A) If yes, in which way (on paper, physically,….) and what were the results in the year of 2013, 2014, 2015?

MS Answer

Bulgaria DELETED

Finland DELETED

France DELETED

Italy DELETED

Lithuania DELETED

– Qua –

Polan ntity

of DELETED DELETED

d – Yea r cont

rols

– 2 0 1 – 154

3 9 DELETED DELETED

– 2 – 572 DELETED DELETED

0 1 4

– 2 DELETED DELETED 0

1 5 – 523

–

Portugal DELETED

Slovakia DELETED 14) How much and what types of lubricating oils were received (on an intra EU level) from other MSs by your country?

Answer Number of MSs

Data provided 18

No available data 7

Unknown 2

Not specified 1

• 1. 

  Amount of the received lubricating oils (in kg):

  MS 2013 2014 2015

  Austria 3 000 000,00

  Bulgaria 27 760 006,00 36 011 803,00 35 765 184,00

  Croatia 5 880 564,89 10 547 916,76 11 446 252,99

  Cyprus 3 041 291,39 3 354 291,73 1 462 074,11

  Czech Republic 0,00 0,00 11 031 209,69

  Estonia 63 207 586,71 54 248 508,62 61 052 458,19

Finland 546 791 942,00 641 980 174,00 713 716 473,00

France 70 000 000 – 90 000 000

Ireland 667 673,00 152 409,00 103 180,00

Italy 177 569 956,69 163 136 151,13 156 538 018,12

Latvia 310 458,00 259 925,00 198 782,00 Lithuania 0,00 2 245 290,00 1 631 425,00

Malta 3 304,00 47,00 3 661 181,00

Poland 109 503 140,00 240 902 336,00 248 513 450,00

Portugal 67 430 200,00 67 248 255,00 66 032 937,00

Slovakia 52 381 589,00 52 788 339,00 84 658 673,00

Spain 232 055 492,39 238 520 974,48 307 407 953,16

• 2. 

  Types of the received lubricating oils:

1 5 1 3 5 7 1 3 9 0 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0

MS 2710197 2710197 2710198 2710198 2710198 2710198 2710199 2710199 2710199 2707300 2707500 2710122 2710122 2710201 2710209 2710990 2901100 2902300 2902440 3403191 3403199 3403990 3811210 3811290 3811900 3826001

AT x

BG x x x X x x x x

HR x x

CY x x

CZ x x x x X x x x x

EE x x x x x x x x

Fl x x x x x x x x x x x X x x x

HU x x

IE x x x x x x x x x

IT x x x x x x x x x

LV x x

LT x

DGD 1C LIMITE EN

MT x x x x x x x x x

PL x x x x x x x x x x

PT x x x x x x x x x

SK x x x x x x x x x

Sl x x

ES x x x x x x x x x

Total 9 8 10 10 10 10 14 10 16 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 2 1

DGD 1C LIMITE EN

• 15) 

  How much and what types of lubricating oils were dispatched (on an intra EU level) to other MSs from your country?

  Answer Number of MSs

  Data provided 18

  No available data 8

  Unknown 1

  Not specified 1

  • 1. 

    Amount of the dispatched lubricating oils (in kg):

    MS 2013 2014 2015

    Austria 8 743 652,00

    Belgium 7 000 000,00 9 100 000,00

    Bulgaria 9 835 157,62 9 865 059,44 11 247 870,49

    Croatia 149 897,92 123 799,88 871 753,12

    Cyprus 0,00 0,00 25,80

    Czech Republic 0,00 0,00 403 434,00

    Estonia 5 593 795,50 15 667 627,00 7 941 248,00

    Finland 350 954 114,00 351 484 132,00 291 212 295,00

    France 600 000 0000 - 700 000 000

    Ireland 786 022,00 624 429,00 992 767,00

Italy 772 363 804,00 794 607 067,00 1 116 924 295,00

Malta 104 108,00

Poland 238 090 000,00 248 259 000,00 332 000 000,00

Portugal 14 713 959,00 28 267 565,00 22 290 118,00

Slovakia 15 705 606,00 107 600 265,00 535 038 121,00

Slovenia 12 617 000,00

Spain 316 717 461,30 294 565 670,60 594 3 890,44

• 2. 

  Types of the dispatched lubricating oils:

  71 75 81 83 85 87 91 93 99 00 21 90 00 00 10 90 00 00 10

MS 019 019 019 019 019 019 019 019 019 750 012 020 099 110 319 319 399 190 600 271 271 271 271 271 271 271 271 271 270 271 271 271 290 340 340 340 381 382

AT x

BE x

BG x x x x x x x x

HR x x

CZ x x x x x x x x x

EE x x x x x

Fl x x x x x x x x x x X x x

IE x x x x x x x x x

IT x x x x x x x x x

LV x

DGD 1C LIMITE EN

MT x x

PL x x x

PT x x x x x x x

SK x x x x x x x x x

Sl x x

ES x x x x x x x x x

Note: CY and FR provided only the figures (not the types of the lubricating oils)

12520/2/17 REV 2 MMA/vdh 90

DGD 1C LIMITE EN

• 16) 

  What were the most frequent destinations for lubricating oil deliveries dispatched from your country in the year of 2013, 2014, 2015?

Answer Number of MSs

Destination provided 18

No available data 10

Note: 18 MSs provided destination and 10 MSs had no data available.

The most frequent destinations:

A B B C C E F D E H L M N P P R S E S U R R M B M M P T D A MS T E G Y Z E R E L U IE IT V LT T L L T O K SI S E K U S E A K GI A E R Z E

AT x

BE X X X

BG x x x x X x x X x x x x

HR x

CY x

EE x x X

FI x X X X

HU x x X X x x

IE x x

IT X X x x x x

LV X X x x x

LT x X x x x

MT X X x X X x

PL X X x X x x x

PT X

SK x x x x x x x x x x

SI x X X x x x

ES X X X X x x x x X X X X

∑ 2 3 2 1 3 2 3 8 5 5 1 6 3 4 1 4 6 1 5 2 2 2 1 4 2 2 1 2 2 1 1 1 1 1 1

• 17) 

  Please provide data about import and export of lubricating oils to/from your country (transport between MS and third countries).

  Answer Number of MSs

  Data provided 21

  No available data 7

Note: 21 MSs provided data about import and export and 7 MSs reported no available data.

Summary:

This question cannot be statistically evaluated because some of MSs provided data in kilograms, others in tones and others in euros or other currency.

• 18) 

  What lubricating oils (CN code) were the most traded in your country in the year of 2013, 2014, 2015?

  Answer Number of MSs

  CN code provided 16

  No available data 10

Note: 16 MSs provided CN codes, 10 MSs reported no available data and 2 MSs did not specify.

The most traded CN codes:

1 5 1 3 5 7 1 3 9 1

MS 197 197 198 198 198 198 199 199 199 201

2710 2710 2710 2710 2710 2710 2710 2710 2710 2710 BE x

BG X x x X X X X x x HR X x EE x X x FI x X x X HU X x IE x x x IT X x x X x LV X x LT x MT x x PL x x X X x PT x x X x SK X x x X X X x x SI x X x SE x x Total 3 1 11 8 3 4 7 3 15 1

• 19) 

  Are any other risk products which can potentially be used as a motor fuels (for example CN code 3826 00 90, 3403 19 10, 3814 00 90, 3826 00 90,...) produced in your country?

  Answer Number of MSs

Yes 12

No 11

No available data 1

Not specified 4

Note: 12 MSs stated the other risk products which can potentially be used as a motor fuels. 11 MSs did not specify and 1 MS reported no available data.

19A) If yes, what kind and in what quantity was it produced in your country in the year of 2013, 2014, 2015?

Answer Number of MSs

Kind and quantity 4

Only kind / only quantity 3

No available data 5

Note: 4 MSs provided kind and quantity of other risk products, 3 MSs provided only kind or only quantity and 5 MSs reported not available data.

Kind and quantity (kg/l) of risk products:

MS CN code 2013 2014 2015

3403 19 90 116 401 kg - - Bulgaria

3826 00 10 31 090 217 l 92 057 060 kg 85 712 807 kg 3826 00 90 33 023 000 kg 34 749 000 kg 1 7672 000 kg

Croatia 3403 19 10 535 kg 6 396 kg 0 kg

Virgin lubricants 1 164 000 kg 971 000 000 kg 992 000 000 kg

2710 [1971 – 1999]

118 000 000 kg 117 000 000 kg 141 000 000 kg Regenerated

lubricants

2710 [1971 – 15 000 000 kg 13 000 000 kg 13 000 000 kg

1999]

Lubricating 33 000 000 kg 33 000 000 kg 31 000 000 kg

preparations

3403

Additives

Mostly 3811

Italy 2710 19 99 - 121 320 kg 162 540 kg

Latvia 3403 19 90 824 482 l 947 450 l 4 522 700 l

Products with CN Code: 3826 00 90, 3403 19 10, 3814 00 90, 3826 00 90 are produced outside the tax warehouse, then tax administration is not in a

Poland possession of the detailed data.

Romania 3 000 kg 57 000 kg 50 590 kg

Slovakia CN codes 3403 19 10, 3826 00 90, 3902 90 90, 2713 90 90

ANNEX III

PART 3

EXCISE FRAUD CASES IN GENERAL

• 20) 

  Are there any excise frauds related to mineral oils in your country?

  Answer Number of MSs

Yes 24

No 3

No answer 1

Note: 3 MSs report no frauds. 1 MS did not provide the answer.

20A) If yes, please specify:

Type of level Number of MSs

On national level 23

On intra EU level (between MSs) 20

Other (between MS and third

countries) 12

          Note: 3 MSs report no frauds. 1 MS did not provide the answer.

20B) If on national level, please specify which products were related to the frauds and what kind of misuse has been detected in the year of 2013, 2014, 2015?

• 1. 

  Products related to frauds:

  Products related to frauds Number of MSs

  Indicated/marked oils 14

  Heating oils 16

  Lubricating oils 17

Other 12

             Note: 4 MSs (Denmark, France, Luxembourg and United Kingdom) report no frauds on national level. 1 MSs (Greece) did not provide the answer. The term “Other” includes CN codes 3403 19 80, 3403 19 91, 3403 19 99, 3814 00 90, 3824 .. .., 3826 00 90, emulsified fuel, biodiesel used as heating oil, mixing of diesel and lubricating oils, abuse of so-called "ship diesel",….

• 2. 

  Kind of misuse:

MS Kind of misuse

Bulgaria DELETED

Czech DELETED Republic

Estonia DELETED

Germany DELETED

Hungary DELETED

Ireland DELETED

Italy DELETED

Lithuania DELETED

Netherla DELETED

nds

Portugal

Romania DELETED

Slovakia CN codes 2710 19 62, 2710 19 68, 2710 19 91, 2710 19 99, 3403 19 10, 3403 19 80, 3403 19 91, 3403 19 99, 3814 00 90, 3824 .. .., 3826 00 90

Slovenia DELETED

20C) If on intra EU level, please specify which products were related to the frauds? Which MSs were involved, in the year of 2013, 2014, 2015?

Products related to frauds

R

ZE l

MS ing e

ic at LI TI ine osen ting oi il

Lubr oils FER G as

ol

K er H ea G as o 3403 3814 3820 3824 3826

Austria X

Belgium X

Bulgaria X

Croatia X

Czech

Republic X X

Estonia X X X

Finland X X X

Germany X X X X X

Greece X

Hungary X X X X X

Ireland X

Italy X

X X

Latvia X

Lithuania X X

X X

Netherlands

X Poland X X

Portugal X X

X

Romania X

X Slovakia X X X X X X Slovenia X

Spain X

United

Kingdom X

Involved MSs

MS AT BE BG HR CY CZ DK EE FI FR DE EL HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE UK

AT X X X X X

BE X

BG X

HR X X X X X X

CY

CZ

DK

EE X X X

FI

FR

DE X X X X X X X X X X X X X X X X X X

EL X X X X X X

HU X X X X X X X X X X X X X X X X X X X X X X

IE X X X X

IT X X X X X X X X X X X X X X X

LV

LT X X

LU

MT

NL X

PL X X X X X X X X X X X X X X X

PT

RO X X X X X X X

SK X X X X X X X X X X X X

SI X X X X X X X X X X X

ES X X X X

SE

UK X X X X X X X X

∑ 7 7 7 4 8 9 0 3 1 3 8 4 8 2 8 5 6 0 7 3 15 1 4 9 7 0 0 4

Note: 3 MSs report no frauds. 5 MSs did not provide the answer. 3 MSs report no available data.

20D) If between MS and third countries, please specify which one was involved in 2013, 2014, 2015. Which countries were involved in the year of 2013, 2014, 2015?

• 1. 

  Products related to frauds

MS THINNER Gas oil Gasoline Lubricating

oil

Croatia X

Czech X Republic

Estonia X Finland X

Germany X

Hungary Italy X X X

Lithuania X

Slovenia X Slovakia X

Total 4 5 1 2

Note: 3 MSs (Denmark, France, United Kingdom) report no frauds. 4 MSs (Luxembourg, Greece, Hungary and Italy) did not provide the answer. 6 MSs (Austria, Cyprus, Ireland, Malta, Romania, Sweden) report no available data.

• 2. 

  Involved countries

  Russian MS Bosnia and Belarus Federation Turkey Switzerland Serbia

  Herzegovina Croatia X

Czech

Republic X

Estonia X Finland X

Germany X Hungary X Italy X X X

Lithuania X X Slovenia X

Slovakia X Total 5 2 3 1 1 1

Note: 3 MSs (Denmark, France, United Kingdom) report no frauds. 3 MSs (Luxembourg, Greece and Romania) did not provide the answer. 5 MSs (Austria, Cyprus, Ireland, Malta, Sweden) report no available data.

20E) Did you implement the additional control measures in case of import of lubricating oils (or other risk products, for example CN code 3814 00 90) especially in relation to the importation of these products into the Customs Procedure 42 (sampling, statement of final-end use,….)?

Answer Number of MSs

Implement 11

No implement 9

No fraud 3

No answer 5

Note: 11 MSs implement the additional control measures in case of import of lubricating oils. 3 MSs report no frauds. 5 MSs did not provide the answer.

Type of additional control measures:

MS Type of control measures Austria DELETED

Bulgaria DELETED

Croatia DELETED

Estonia DELETED

Finland DELETED

Italy DELETED

Latvia DELETED

Poland DELETED

Slovakia DELETED

Slovenia DELETED

Spain DELETED 21) Which “modus operandi” was used by the fraudsters in fraud cases? Please specify type of fraud, type of infringement and the methods of detection (i.e. technical surveillance, risk analysis, etc.)

MS Modus operandi

Austria DELETED

Belgium DELETED

Bulgaria DELETED

Croatia DELETED

Czech DELETED Republic

Estonia DELETED

Finland DELETED

Germany DELETED Hungary DELETED

Ireland DELETED Italy DELETED

Latvia DELETED Lithuania DELETED

Malta DELETED

Netherlands DELETED

Poland DELETED

Portugal DELETED

Romania DELETED

Slovakia DELETED Slovenia DELETED

Spain DELETED

Sweden DELETED

Note: 2 MSs report no frauds. 3 MSs did not provide the answer. 1 MS reports no available data.

• 22) 

  In case of frauds involving several Member States, do you request, share or exchange information with the involved countries?

Answer Number of MSs

Yes 25

No 1

Note: 2 MSs report no frauds. 1 MS does not share information.

22A) DELETED

DELETED

DELETED 22B) Do you find that current legal framework for cross-border cooperation (administrative cooperation) is adequate? If not then what should be improved (in the areas of cross-border cooperation, information exchange etc)?

Answer Number of MSs

Yes 19

No 6

No fraud 1

No answer 2

Note: 1 MSs (France) report no frauds. 2 MSs (Greece, Cyprus) did not provide the answer.

6 MSs (Belgium, Croatia, Czech Republic, Slovakia, Estonia, Lithuania) do not consider the current legal framework for cross-border cooperation (administrative cooperation) as adequate.

Opinions and proposals of MSs :

MS Opinion/Proposal Belgium DELETED

Croatia DELETED

Czech DELETED Republic

Estonia DELETED Hungary DELETED

Lithuania DELETED

Slovakia DELETED

• 23) 

  Do you cooperate with neighboring MSs in this area?

  Answer Number of MSs

Yes 23

No 3

No fraud 1

Note: 1 MS reports no frauds. 1 MS did not provide the answer. 3 MSs do not cooperate with

neighboring MSs.

23A) If yes, in which way and on what basis? (regional agreement, bilateral agreement,.....)

l )

NA ua

C (E

II IE at

ion

ts ut

L /S ion

2012 er m

en ce

L ES PO lat oop om al il ion

n

U ) 389/ F on IS st

an lat tio ula 2004

NAP E URO R egu (E V 4 c CENc RI R egi A greem AF VAT M A ssi C ounc R egu R eg 2073/

Austria X X X

Belgium X X X

Bulgaria X X

Croatia X X

Cyprus

Czech

Republic X X X

Estonia X

Finland X

Germany X X X

X

Greece

Hungary X X X X X X

Ireland X

Italy X X X

Lithuania X X X X X X X

Luxembou

rg X X

Malta X

Netherland

s X X

Poland X X

Portugal X

Romania X

Slovakia X X X X X X X X

Slovenia X X X X X

Spain X X

Sweden X

United

Kingdom X X

Total 11 4 12 9 4 1 13 1 3 3 2

Note: 5 MSs did not provide the answer.

• 24) 

  Please indicate in the table below the quantity of the seized mineral oils.

  MS Seized MO (in litres)

  2013 2014 2015

  Austria 0 196 500 0 Belgium 0 300 55 972

  Bulgaria 131 433 512 864 317 131 Croatia 0 0 300 000 Cyprus - - -

  Czech Republic - - -

  Denmark 0 0 0 Estonia 122 204 287 365 119 645 Finland 7 137 723 0 0 France - - -

  Germany 83 376 18 094 8 906 Greece - - -

  Hungary 221 717 185 931 232 008 Ireland 875 151 215

  Italy 1 290 362 2 783 649 4 148 241 Latvia - - -

  Lithuania 60 454 239 307 85 806 Luxemburg - - -

  Malta 20 510 20 510 20 520 Netherlands 0 0 0

  Poland 2 328 432 1 229 567 801 159 Portugal 147 096 410 017 5 701 246 Romania 40 845 796 926 186 267 Slovakia 321 188 166 930 49 885 Slovenia 100 0 56 790

  Spain 3 000 000 3 000 000 3 000 000 Sweden - - -

  United Kingdom - - -

  Total 14 906 319 9 848 111 12 083 791

Note: This question is difficult to evaluate. Only 15 MSs provided information about quantity and CN code of MO. 8 MSs did not provide the information, and 5 MSs gave a cumulative amount for all 3 years.

Summary:

• 1. 

  The biggest quantity of MO was seized in:

2013

 Finland (7 137 723 l)

 Spain (3 000 000 l)

 Poland (2 328 423 l)

2014

 Spain (3 000 000 l)

 Italy (2 783 649 l)

 Poland (1 229 567 l)

2015

 Portugal (5 701 246 l)

 Italy (4 148 241 l)

 Spain (3 000 000 l)

• 2. 

  The most seized type of MO was:

 Gas oil (8 277 635 liters in 2013 - 2015)

 Lubricating oil (8 230 691 liters in 2013 - 2015)

• 25) 

  Please provide the numbers or estimates for the loss of tax revenue/tax evasion (in EUR) resulting from the tax frauds.

  DELETED

Summary:

 The highest tax evasion has been reported from Italy and Estonia

• 26) 

  How do you fight against tax fraud (in the area of mineral oil) in your country?

  MS Way of fighting

  Austria DELETED

  Belgium DELETED

  Bulgaria DELETED

DGD 1C LIMITE EN

Croatia DELETED

Cyprus DELETED

Czech DELETED

Republic

Denmark DELETED

DGD 1C LIMITE EN

Estonia DELETED

Finland DELETED

Germany DELETED

Hungary DELETED

DGD 1C LIMITE EN

Ireland DELETED

DGD 1C LIMITE EN

Italy DELETED

Latvia DELETED

Lithuania DELETED

Malta DELETED

Netherlands DELETED

DGD 1C LIMITE EN

Poland DELETED

Portugal DELETED

Slovakia DELETED

Slovenia DELETED

Spain DELETED

Sweden DELETED

Romania DELETED

United DELETED

Kingdom

DGD 1C LIMITE EN

Note: 1 MSs report no frauds. 2 MSs did not provide the answer.

DGD 1C LIMITE EN

ANNEX IV

PART 4

EXCISE FRAUD CASES RELATED TO LUBRICATING OILS and other oils under CN

code 2710 19 99

The basic functions of a lubricant are friction and wear reduction, heat removal and contaminant suspension. Important application is internal combustion in engines, vehicles, compressors, turbines or hydraulic systems. More than half of the lubricants placed on the market are automotive lubricants.

The table shows the 9 CN-codes that apply to lubricating oils. Their classification depends on their composition and use.

Table - Lubricating oils in the CN

Lubricating oils; other oils:

2710 19 71 For undergoing a specific process

2710 19 75 For undergoing chemical transformation by a process other than those specified in

respect of subheading 2710 19 71

For other purposes:

2710 19 81 – Motor oils, compressor lube oils, turbine lube oils

2710 19 83 – Liquids for hydraulic purposes

2710 19 85 – White oils, liquid paraffin

2710 19 87 – Gear oils and reductor oils

2710 19 91 – Metal-working compounds, mould-release oils, anti-corrosion oils

2710 19 93 – Electrical insulating oils

2710 19 99 – Other lubricating oils and other oils

Lubricating oils within CN codes 2710 19 91 and 2710 19 99 are energy products according to the ETD. They are not subject to excise duty unless used as fuel (which is normally not the intention). They are also not subject to the control and movement provisions of Directive 2008/118/EC i.

• 27) 

  Have the mineral oils (or other products close to mineral oils) which do not subject to the control and movement provisions of Council Directive 2008/118/EC used as motor fuel or heating fuel been detected in your country?

  Answer Number of MSs

  Yes 19 No 5

  No answer 3 No available data 1

Note: 19 MSs ( AT, BE, BG, HR, CZ, EE, HU, IE, IT, LT, LV, NL, PL, RO, SK , SI, ES, SE and DE) reported using other products as motor or heating fuel. 5 MSs (Cyprus, Denmark, Luxembourg, Malta and Portugal) reported no abuse of MO. 3 MSs (Finland, France and Greece) did not provide the answer. 1 MS (United Kingdom) reported no available data.

27A) If yes, please specify those used in fraudulent activities (define CN code detected).

99 91 93 90 61 31 00 . . 90 90 . 92

019 019 019 400 019 020 370 3… 4… 319 900 4… 490 87 . 10 90 90 71 75 81 83 85

271 271 271 381 271 271 382 340 381 340 270 382 382 019 6… 319 020 600 019 019 019 019 019 271 382 340 271 382 271 271 271 271 271

Austria X

Belgium X X X

Bulgaria

X X

Croatia

X X X Czech

Republic X X X

Estonia X X X X

Germany X

Hungary X X X X

Ireland

X

Italy X X X

Latvia X X X X

Lithuania X X X X

Netherlands X

Poland X X X X X X

Romania X X X

Slovakia X X X X X X

Slovenia X X X X

Spain X X X X X X X X X

Note: 18 MSs identified the CN code used in fraudulent activities, 5 MSs reported no frauds, 1 MS did not specify the CN code and 1 MS reported no available data. 3 MSs did not provide the answer.

27B) Please specify trade names of problematic products (e.g. “base oil”, “rust cleaner”, “Ecoform 10”, “Formaxx”, “Olej OM-10”, “Biosepar R”, “Protective oil”, “CR-7”, “OIL FWM-68”, “M-MOBILUX EP 2”) and the reason, why they are problematic.

• 1. 

  Trade name of problematic products

Note: 20 MSs identified the trade name of problematic products, 6 MSs did not specify the trade name and 2 MSs did not provide the answer.

• 2. 

  Reason, why they are problematic

MS Opinion

Belgium DELETED

Bulgaria DELETED

Czech DELETED

Republic

Estonia DELETED

Hungary DELETED

Italy DELETED

Lithuania DELETED

Poland DELETED

Romania DELETED

Slovakia DELETED

Spain DELETED

Note: 11 MSs provided the reason, 15 MSs did not specify the reason and 2 MSs did not provide the answer.

27C) Please specify the origin of these goods.

MS AT BE CZ DE HU LV LT NL PL SK SI ES Russia EU BA

AT X

BE X X X

BG X X X

HR X X X

CZ X

EE X X

DE X X

GR X

HU X X X X X X

IE X X

IT X X X X X X X

LV X X

LT X

NL X

PL X X X X

RO X X X

SK X X X X

SI X X X X X

ES X

∑ 2 3 3 8 3 2 1 1 14 7 3 1 1 2 1

Note: 19 MSs (Austria, Belgium, Bulgaria, Croatia, Czech Republic, Estonia, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Netherlands, Poland, Romania, Slovakia, Slovenia, Spain) identified the origin of the goods, 7 MSs (Cyprus, Denmark, Luxembourg, Malta, Portugal, Sweden, United Kingdom) did not identify the origin of the goods and 2 MSs (Finland, France) did not provide the answer.

• 28) 

  Have transport irregularities of lubricating oils been detected in your country? If, yes, which ones?

Answer Number of MSs

Yes 13 No 8

No answer 1 Not specified 6 Note: 13 MSs detected transport irregularities. 8 MSs did not detect transport irregularities. 6 MSs did not specify the irregularities and 1 MS did not provide the answer.

• 29) 

  Please provide us with the details of detected fraudulent activities (modus operandi) with lubricating oils in your country.

  MS Modus operandi

  Austria DELETED

  Belgium DELETED

  Bulgaria DELETED Croatia DELETED

Czech Republic DELETED

Estonia DELETED

Germany DELETED Hungary DELETED

Ireland DELETED

Italy DELETED

Lithuania DELETED

Poland DELETED

Romania DELETED

Slovakia DELETED

Slovenia DELETED

Spain DELETED

Sweden DELETED

• 30) 

  Do you have experience with trading in/abusing of products within CN code 3403 19 10, 3403 19 80, 3403 19 91, 3403 19 99, 3814 00 90, 3824 .. .., 3826 00 90, emulsified fuel?

  Answer Number of MSs

Yes 13

No 11

No answer 3

Not specified 1

Note: 13 MSs (Austria, Belgium, Bulgaria, Croatia, Estonia, Germany, Hungary, Italy, Latvia, Lithuania, Poland, Slovakia, Slovenia) reported CN code 3403 19 10, 3403 19 80, 3403 19 91, 3403 19 99, 3814 00 90, 3824 .. .., 3826 00 90 abuse. 11 MSs (Cyprus, Czech Republic, Denmark, Ireland, Luxembourg, Malta, Netherlands, Portugal, Romania, Spain, Sweden) reported no such experience. 1 MSs ( United Kingdom ) did not specify and 3 MSs (Finland, France, Greece) did not provide the answer.

30A) If yes, please specify.

MS/ 3814 3826 3403…. 3814… 34031990 3824… 3826 3403 Hydrocarb

Products 0090 0090 …. 19.. ons

Austria X x

Belgium X

Bulgaria

X

Croatia x

Germany X X X

Hungary X X X X

Italy X

Latvia X

Lithuania X

Poland X X

Slovakia X X X

Slovenia X

Total 4 1 4 4 3 3 1 1

• 31) 

  How many cases of lubricating oil misuse have been detected in your country in the year of 2013, 2014, 2015 ?

  MSs Number of cases detected in 2013 2014 2015

  Austria 10 0 0

  Belgium 0 0 0

  Bulgaria 30 Acts for establishment of excise violations

  Croatia 0 0 9

  Cyprus 0 0 0

  Czech Republic several tens

  Denmark 0 0 0

  Estonia 4 10 4

  Finland 0 0 0

  Germany 0 0 131 from 2015 to October 2016

  Hungary 948 789 200

  Ireland 0 0 1

  Italy 116 96 110

  Latvia 0 0 0

  Lithuania 12

  Luxembourg 0 0 0

  Malta 0 0 0

  Netherlands 0 0 0

  Poland 33 20 27

  Portugal 0 0 0

  Romania 0 0 0

Slovakia 16 5 4

Spain * * *

Sweden * * *

United Kingdom 0 0 0

DELETED ANNEX V

PART 5

ALTERNATIVE PROPOSALS

• 32) 

  What is your opinion regarding the inclusion of certain lubricating oils within the scope of Article 20 of Directive 2003/96/EC i (the Energy Taxation Directive) ?

  Answer Number of MSs

  YES 20 NO 3

  Not specified 5

Note: The Questionnaire was filled out before voting in ITEG meeting (voting on 27 th September 2016 by written procedure – implementing acts – energy taxation) where 20 MSs voted in favour, 7 MSs voted against, 1 MS abstained from voting. In the Questionnaire 20 MSs confirmed their support to the inclusion of certain lubricating oils to EMCS. 3 MSs expressed no support to the inclusion of certain lubricating oils to EMCS and 5 MSs did not specify the opinion.

• 33) 

  If you support this idea, which CN codes should be included?

  CN code Number of MSs

  27101961 2 27101971 8 27101975 7 27101981 7 27101983 7 27101985 6 27101987 7 27101991 14 27101993 8 27101999 16 27102031 2 27102090 3 340311.. 2 340319.. 4 34031910 3 34031980 2 34031991 2 34031999 2 34140090 2 3426 2 3811 1 3814 2 38140090 2 38237000 1 3824.... 2 3826.... 1 38260090 3

Note:

20 MSs expressed their support of the inclusion of certain lubricating oils to EMCS. Most of them expressed support of the inclusion of CN code 2710 19 99 (16 MSs), CN code 2710 19 91 (14 MSs), and CN code 3403 (8 MSs). 3 MSs did not specify the CN code.

• 34) 

  Do you think, that the inclusion of lubricating oils to EMCS would lead to considerable administrative and financial burden for the economic operators and/or the Administration? If yes, please specify the type of the burdens and the estimated costs.

  Answer Number of MSs

  YES 7 NO 13

  Not specified 7

Note: 7 MSs (Sweden, Portugal, Netherland, Latvia, France, Estonia and Cyprus) stated that the inclusion of certain lubricating oils will lead to a considerable administrative and financial burden. 13 MSs stated the opposite and 7 MSs can not evaluate expected burden.

• 35) 

  Do you think that creating a new CN code or subcode for “base oils” could solve the tax abuse with these products?

  Answer Number of MSs

  YES 9 NO 11

  Not determined 8

Note: 9 MSs stated that the creation of a new CN code could solve the tax abuse with these products, 11 MSs stated the opposite and 8 MSs are not able to determine.

• 36) 

  Do you think that using markers/dyes for base oils could solve the tax abuse with these products (for example if marked/dyed gas oil would be only allowed to be mixed with lubricants and other components)?

  Answer Number of MSs

  YES 13 NO 10

  Not determined 5

Note: 13 MSs stated that markers/dyes could solve the tax abuse. 10 MSs stated the opposite and 5 MSs are not able to determine.

• 37) 

  Do you think if the definition of gas oil would be modified – as detailed below - could solve the tax abuse with these products?

  Answer Number of MSs

  YES 5 NO 9

  Not determined 14

Note: 5 MSs stated that the mentioned definition could solve the tax abuse. 9 MSs stated the opposite and 14 MSs are not able to determine.

• 38) 

  Do you have any other suggestions on fight against the frauds with lubricating oils?

  Answer Number of MSs

  Suggestions 13

  No suggestions 15

  MS Suggestions

Belgium DELETED Croatia DELETED

Czech DELETED Republic

Estonia DELETED France DELETED Ireland DELETED

DELETED

DELETED

DELETED Italy

DELETED

DELETED

DELETED

Lithuania DELETED

Malta DELETED

Portugal DELETED

Romania DELETED Slovakia DELETED

DELETED

Spain DELETED

DELETED

• 39) 

  Do you think that we should create a questionnaire in this topic dedicated to the lubricating oil/mineral oil associations on EU and or national levels and asking them to provide their experiences and detailed statistics?

  Answer Number of MSs

  YES 16

Note: 16 MSs said yes and 12 MSs are not able to determine.

ANNEX VI HU initiative for CCWP 8.6.2

Amendment of Additional note 2.(e) to Chapter 27.

(COMMISSION IMPLEMENTING REGULATION (EU) 2015/1754 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 i on the tariff and statistical nomenclature and on the Common Customs Tariff )

‘e) ‘gas oils’ (subheadings 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including

losses) distils at 350 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If the volume (including losses) distils at 350 °C less than 85 % by volume, and the density of product not more than 0,860 g/cm 3 (by EN ISO 12185 method), and at least 70% of the product’s hydrocarbon components are hydrocarbons of the n-C6-n-C26 range, which are analysed by gas chromatography (GC) and it is similar to the GC profile of gas oils, which are in line with the EN 590 Norm, they also have to be considered as gas oils.’

Amendment of Explanatory Notes

(EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN UNION (2015/C 076/01) Publication made in accordance with Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( 1 ))

‘2710 19 43 - 2710 19 99 és 2710 20 11- 2710 20 90

Similar GC profile means: Distribution the main hydrocarbons of a standard diesel and the measured sample’s from gas chromatography test is located in the boiling range of n C6- to n-C26. In this range hydrocarbons separates and the proportion of the intensity of each peak is similar and forms a bell shape.’

(It is also suggested adding the standard GC profile and or SIMDIST chromatogram of gas oils to the Explanatory Notes (similar to the explanatory notes of 2710 19 21; 2710 19 25; 2710 19

29)):

2710 19 43 – 2710 19 48 Typical GC chromatogram

C7-C40

2710 20 11 – 2710 20 19 Typical GC chromatogram retmix.raw.pdf

Gas oil Heating oil Lubricating oil Samples I. II. I. II. I. II.

CN 27101943 27101943 27101962 27101962 27101999 27101991 Announced CN-code 27101943 27101943 27101961 27101964 nincs adat 27101991 Density (kg/m 3 ) 824,7 827,6 919,2 942,8 854,2 852,3 Viscosity (mm 2 /s) 2,072 2,697 5,968 5,521 *7,462 *7,300

*4,627 *4,278 Sulfur content (mg/kg) 3,1 5,4 850 860 ~2000 350 Volume distils at 350

°C (V/V%) 97,8 93,0 65,7 71,4 63,9 66,9

Rate of hydrocarbon components between >70% >70% >70% >70% >70% >70% n-C5-n-C26

Do the GC profile yes yes no no no no similar to gas oil?

NEW CN 27101943 27101943 27101962 27101962 27101999 27101999 Chromatogram

Designer fuel Samples I. II. III. IV. CN 2710 19 91 2710 19 91 2710 19 99 2710 19 99 Announced CN- 2710 19 91 2710 19 91 nincs adat 2710 code

Density (kg/m 3 ) 839,4 836,8 838,3 839,7

Viscosity (mm 2 /s) *3,638 3,527 3,655 3,725

**2,970 *2,896 *2,984 *3,044

Sulfur content 7,4 8,3 7,8 8,7

(mg/kg)

Volume distils at

350 °C (V/V%) 79,8 80,3 79,5 81,7

Rate of hydrocarbon components >70% >70% >70% >70% between n-C5-n

C26

Do the GC profile yes yes yes yes similar to gas oil?

NEW CN 27101943 27101943 27101943 27101943

Chromatogram

4E15.raw.pdf 4AFF.raw.pdf

*Measured Kinematic Viscosity at 40 °C

**Measured Kinematic Viscosity at 50 °C

ANNEX VII Project Team Leaders

Member State Name

Slovakia DELETED

Hungary DELETED

Poland DELETED

Czech Republic DELETED

Project Team Members

Member State Name

Austria DELETED

Bulgaria DELETED

Croatia DELETED

Czech Republic DELETED

France DELETED

Germany DELETED

Hungary DELETED

Ireland DELETED

Italy DELETED

Latvia DELETED

Lithuania DELETED

Malta DELETED

Netherlands DELETED

Poland DELETED

Romania DELETED

Slovakia DELETED

Slovenia DELETED

United Kingdom DELETED

Commission / DELETED

Other Agency

Commission / DELETED

Other Agency