No L 316/12 Official Journal of the European Communities 31. 10. 92 COUNCIL DIRECTIVE 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing he European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European' Parli- ament (%), Having regard to the opinion of the Economic and Social Committee (), Whereas Directive 92/12/EEC (*) lays down provisions on the general arrangements for products subject to excise duty ; Whereas Directive 92/82/EEC (°) lays down provision in respect of the minimum rates of excise duty applicable to certain mineral oils ; Whereas it is important to the proper functioning of the internal market to determine common definitions for all mineral oil products which shall be subject to the general excise monitoring system ; Whereas it is useful to base such definitions on those in the combined nomenclature in force at the date of the adoption of this Directive ; Whereas it is necessary to lay down certain obligatory exemptions at Community level ; ‘ Whereas, however, it is appropriate to permit Member States to apply on an optional basis certain other exemp- tions or reduced rates within their own territory where this does not give rise to distortions of competition ; Whereas it is necessary to provide for a procedure to authorize the introduction of further exemptions or rate reductions ; Whereas it is necessary to provide for a review procedure for all the exemptions or reduced rates provided for in this Directive in order to monitor their continued compa- tibility with the proper functioning of the internal market, () OJ No C 322, 21. 12. 1990, p. 18. () O] No C 183, 15. 7. 1991, p. 289. () O] No C 69, 18. 3. 1991, p. 25. () OJ No L 76, 23. 3. 1992, p. 1. (%) See page 19 of this Official Journal. HAS ADOPTED THIS DIRECTIVE: I. Scope Article 1 " 1. Member States shall impose a harmonized excise duty on mineral oils in accordance with this Directive. 2.  Member States shall fix their rates in accordance with Directives 92/82/EEC on the approximation of the rates of excise duty on mineral oils. Article 2 1. For the purposes of this Directive ‘mineral oil’ shall cover : (a) products falling within CN code 2706 ; (b) products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00 and 2707 99 (except 2707 99 30, 2707 99 50 and 2707 99 70); {c) products falling within CN code 2709 ; (d) products falling within CN code 2710 ; (e) products falling within CN code 2711, including chemically pure methane and propane but excluding natural gas; : (f) products falling within CN codes 271210, 271220 00, 271290 31, 271290 33, 271290 39 and 271290 90 ; (g) products falling within CN code 2713 with the exception of resinous products, used bleaching earth, acid residues and basic residues; (h) products falling within CN code 2715; (i) products falling within CN code 2901 ; () products falling within CN codes 290211 00, 2902 19 90, 2902 20, 2902 30, 2902 41 00, 2902 42 00, 2902 43 00 and 2902 44 ; (k) products falling within CN codes 3403 11 00 and 3403 19; () products falling within CN code 3811 ; (m) products falling within CN code 3817. 2. Mineral oils other than those for which a level of . duty is specified in the rates Directive 92/82/EEC shall be subject to excise duty if intended for use, offered for sale or used as heating fuel or motor fuel. The rate of duty to be charged shall be fixed, according to use, at the rate for the equivalent heating fuel or motor fuel. 3. In addition to the taxable products listed in para- graph 1, any product intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, shall be taxed as motor fuel. Any other hydro- carbon, except for coal, lignite, peat or other similar solid hydrocarbons or natural gas, intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent mineral oil.