31. 10. 92 Official Journal of the European Communities No L 316/19 COUNCIL DIRECTIVE 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the 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 Par- liament (3), 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 92/81/EEC (°) lays down provisions relating to the structures of excise duty applicable to mineral oils ; Whereas Member States must apply minimum rates of excise duty on these products by 1 January 1993 if the internal market is to be achieved by that date; Whereas the excise rate on mineral oils should be charged at a specific rate by reference to a fixed quantity of the chargeable products; Whereas it is possible to permit certain Member States to apply reduced rates to products consumed within parti- cular regions of their territories ; Whereas it is necessary for the rates laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors ; Whereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency, HAS ADOPTED THIS DIRECTIVE: Article 1 Not later than 1 January 1993, Member States shall apply rates of excise duty on mineral oils which will be not less than the minimum rates prescribed in this Directive. () OJ No C 16, 23. 1. 1990, p. 10. () O] No C 183, 15. 7. 1991, p. 290. ) OJ No C 225, 10. 9. 1991, p. 54. () OJ No L 76, 23. 3. 1992, p. 1. () See page 12 of this Official Journal. Article 2 1. The mineral oils covered by this Directive are : — leaded petrol falling within CN codes 2710 00 31 and 2710 00 35, — unleaded petrol falling within CN code 2710 00 33, — gas oil falling within CN code 2710 00 69, — heavy fuel oil falling within CN code 2710 00 79, — liquid petroleum gas falling within CN codes 27111211 to 27 111900, — methane falling within CN code 2711 29 00, — kerosene falling within CN codes 2710 00 51 and 27 10 00 55. 2.  References in paragraph 1 above to CN codes shall be to those of the version of the Combined Nomenclature in force when this Directive is adopted. Article 3 As from 1 January 1993, the minimum rate of excise duty on leaded petrol shall be fixed at ECU 337 per 1000 litres except in the case of Luxembourg where, during the period from 1 January 1993 to 31 December 1994, the minimum rate of duty shall be fixed at ECU 292 per 1 000 litres. ‘ Article 4 As from 1 January 1993, the minimum rate of excise duty on unleaded petrol shall be fixed at ECU 287 per 1 000 litres except in the case of Luxembourg where, during the period from 1 January 1993 to 31 December 1994, the minimum rate of duty shall be fixed at ECU 242 per 1 000 litres, provided that in every case the rate of duty shall be below that charged on leaded petrol. Article 5 1. As from 1 January 1993, the minimum rate of excise duty on gas oil used as propellant shall be fixed at ECU per 1000 litres except in the case of Luxembourg and Greece where, during the period from 1 January 1993 to 31 December 1994, the minimum rate of duty shall be fixed at ECU 195 per 1000 litres. 2. As from 1 January 1993, the minimum rate of excise duty on gas oil used for the purposes set out in Article 8, paragraph 3, of Directive 92/81/EEC shall be fixed at ECU 18 per 1000 litres. 3. As from 1 January 1993, the minimum rate of excise duty on heating gas oil shall be fixed at ECU 18 per 1000 litres.