7 No L 365/46 Official Journal of the European Communities 31. 12. 94 COUNCIL DIRECTIVE 94/74/EC of 22 December 1994 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (?), Having regard to the opinion of the Economic and Social Committee (%), Whereas it is necessary to exclude the customs procedure for exports_from the excise-duty suspension arrangements in order to be able, under the movement arrangements applied for excise-duty purposes, to protect against the risks inherent in the movement of products from their place of dispatch to the office at the point of exit from the Community; Whereas, when the dispatch of products subject to excise duty gives rise to a declaration placing those products under an internal transit procedure or under the TIR or - ATA Convention procedure, it is necessary to establish that such declaration serves as the accompanying document for excise-duty purposes; Whereas, when products subject to excise duty are released for consumption in a Member State and are intended to be moved to that same Member State via the territory of another Member State, it is necessary to use the simplified accompanying document as provided for in Commission Regulation (EEC) No 3649/92 (*); -Whereas, it is necessary to indicate on the accompanying document any losses occurring in the course of intra~-Community. movement in order to ensure that that document is correctly discharged and to specify the forms and content of such annotation; Whereas it is necessary to provide for an optional guarantee, in place of those currently in existence, to be provided by the transporter or owner of the products in (") OJ No C 215, 5. 8. 1994, p. 19. (%) Opinion delivered on 16 December 1994 (not yet published in the Official Journal). () Opinion delivered on 20 October 1994 (not yet published in the Official Journal). (*) O] No L 369, 18. 12. 1992, p. 17. order to limit the risks inherent in intra-Community movement; Whereas it is necessary to provide for the possible waiving of the intra-Community movement guarantee for mineral oils transported by sea or by pipeline; Whereas it is necessary to allow a new consignee or a new place of delivery to be shown by means of an amendment to the accompanying administrative document; Whereas it is necessary to lay down the conditions that the consignor of mineral oils must meet if he is not to complete the box relating to the consignee on the accompanying document where the latter is not known at the outset; Whereas it is necessary to provide for the possibility of additional measures being adopted regarding spot checks in order to increase administrative cooperation between Member States; Whereas it is necessary to permit the information shown on the copies of the accompanying docunient intended for the competent authorities of the Member States of departure and destination to be transmitted by computerized means; Whereas it is necessary to provide for the return copy to be transmitted to the consignor by fax in order to ensure that the operation is duly and speedily concluded; Whereas it is necessary, for products subject to excise duty moving regularly between tax warehouses located in two Member States, to simplify the procedure for discharging the accompanying document; Whereas it is necessary to stipulate that the use of tax marking or national identification marks must not affect any provisions laid down by Member States to ensure that current tax legislation is implemented properly and to avoid any fraud, evasion or abuse; Whereas it is necessary to lay down the conditions under which the armed forces and other organizations may benefit from excise-duty exemption;