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V3034-20 8 October 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · productos no sensibles

Non-sensitive products under second schedule may move to other Member States without specific movement documents

A query was raised regarding whether non-sensitive products under the second schedule of the Hydrocarbons Tax can be sent to other EU Member States outside of a suspensive regime by applying an exemption. The Directorate-General for Taxes (DGT) ruled that, as these products are not subject to movement controls, they do not require specific documentation and their tax status can be verified through admissible means of proof.

The question raised

It is desired to know whether the non-sensitive products of tariff 2 of paragraph 1 of article 50 of Law 38/1992, of 28 December, on Excise Duties, may circulate to another EU Member State outside of a suspensive regime with the application of an exemption hypothesis for being intended for uses other than fuel or propellant, and through which formula such circulation may be carried out.

The DGT's ruling

Non-sensitive products are not subject to the control and movement provisions of Directive 2008/118/EC. Therefore, their shipment to another Member State or their movement does not require regulated movement documents. The tax status of these products shall be evidenced by means of proof admissible in Law, especially commercial documentation and the tax status of the issuing establishment.

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