23.3.92 Official Journal of the European Communities No L 76/1 " * (Acts whose publication is not obligatory) COUNCIL COUNCIL DIRECTIVE 92/12/EEC “of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products 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 (1), Having regard to the opinion of the European Parlament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas the establishment and functioning of the internal market require the free movement of goods, including those subject ot excise duties; Whereas provision should be made to define the territory on which this Directive, as well as the Directive on the rates and structures of duty on products subject to excise duties, are to be applied; Whereas the concept of products subject to excise duty should be defined; whereas only goods which are treated as such in all the Member States may be the subject of Community provisions; whereas such products may be (1) OJ No C 322, 21. 12. 1990, p.1; and OJ No C 45, 20. 8. 1992, p. 10. (2) OJ No C 183, 15. 7. 1991, p. 131. (3) O] No C 169, 18. 3. 1991, p. 25. subject to other indirect taxes for specific purposes; whereas the maintenance or introduction of other indirect taxes must not give rise to border-crossing formalities; Whereas, in order to ensure the establishment and functioning of the internal market, chargeability of excise duties should be identical in all the Member States; Whereas any delivery, holding with a view to delivery or supply for the purposes of a trader carrying out an economic activity independently or for the purposes of a body governed by public law, taking place in a Member State other than that in which the product is released for consumption gives rise to chargeability of the excise duty in that other Member State; Whereas in the case of products subject to excise duty acquired by private individuals for their own use and transported by them, the duty must be charged in the country where they were acquired; Whereas to establish that products subject to excise duty are not held for private but for commercial purposes, Member States must take account of a number of criteria; Whereas products subject to excise duty purchased by persons who are not approved warehousekeepers or registered or non-registered traders and dispatched or transported directly or indirectly by the vendor or on his behalf must be subject to excise duty in the Member State of destination; Whereas in order to ensure that the tax debt is eventually collected it should be possible for checks to be carried out