19. 9. 92 Official Journal of the European Communities No L 276/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Directive 92/12/EEC of 25 Pebruary 1992 on the general arrangements for products subject to excise duty and on the holding, move- ment and monitoring of such products ('), and in parti- cular Articles 18 (1) and 19 (1) thereof, Having regard to the opinion of the Committee on Excise Duties, Whereas the movement of products subject to excise duty between tax warehouses and between a tax warehouse and a registered or non-registered operator takes place under duty-suspension arrangements ; whereas it is necessary to establish in a binding manner the form and content of the accompanying document which might be either an administrative or a commercial document ; Whereas it is also necessary to determine who shall pass on the fourth copy of the accompanying document intended for the competent authorities to those authori- ties and how this should take place ; whereas it is desi- rable and in line with practice to place this obligation on the consignee in the country of destination, since only he is in a position to make available to his competent authorities this document, which is important for the purposes of the tax supervision, without the danger of it being misdirected ; whereas the fourth copy too should carry a certification of receipt, if this is requested by the competent authorities of the Member State of destination, which indicates to those authorities that the goods were received in the consignee’s tax warehouse, HAS ADOPTED THIS REGULATION : Article 1 The document shown in the Annex shall be used as the administrative document accompanying the movement () OJ No L 76, 23. 3. 1992, p. 1. under duty-suspension arrangements of products subject to excise duty within the meaning of Article 3 (1) of Council Directive 92/12/EEC. The instructions concer- ning completion of the document and the procedures for its use are shown on the reverse of copy 1 of this docu- ment. Article 2 1. A commercial document may replace the adminis- trative document provided it contains the same informa- tion required to be shown in the administrative docu- ment. 2. A commercial document which does not have the same layout as the administrative document must contain the same elements of information required by the admi- nistrative document, and the nature of the information items must be identified by a number corresponding to the relative box number on the administrative document. Article 3 Where products subject to excise duty are moved in fixed pipelines the Member States involved may, by mutual agreement, authorize the type and quantity of goods moved between the consignor tax warehouse and the consignee tax warchouse to be reported by computerized procedures which will replace the accompanying docu- ment. Such arrangement should be sufficient to ensure that all the data necessary for inventory control and for collection of duty are provided. Article 4 The consignee, if required by the competent authorities of the Member State of destination, shall annotate the fourth copy of the accompanying document with the same certification of receipt as on the third copy (copy for return) and shall make it available to the competent authorities to which he reports in accordance with their instructions. Article 5 This Regulation shall enter into force on 1 January 1993.