No L 200/10 Official Journal of the European Communities COMMISSION REGULATION (EEC) No 2238/93 of 26 July 1993 ' on the accompanying documents for the carriage of wine products and the relevant records to be kept THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 822/87 of 16 March 1987 on the common organization of the market in wine ('), as last amended by Regulation (EEC) No 1566/93 (%), and in particular Article 71 (3) thereof, Whereas in view of the establishment of the single market in the Community, which will entail the abolition of boundaries between Member States, it is necessary to confer on the authorities responsible for supervising the stocking and marketing of wine products the necessary means to carry out effective checks in accordance with uniform rules laid down at Community level; Whereas Article 71 (1) of Regulation (EEC) No 822/87 provides that wine products may be put into circulation within the Community only with an officially checked accompanying document ; whereas Article 71 (2) provides that natural or legal persons who hold wine products are to be obliged to keep goods inwards and outwards regis- ters in respect of those products; whereas Regulation (EEC) No 986/89 (°), as last amended by Regulation (EEC) No 592/91 (), was therefore amended ; Whereas progress towards fiscal harmonization within the Community was made with the adoption of 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 (%), and the regulations adopted for its applica- tion, namely Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administra- tive document for the movement under duty-suspension arrangements of products subject to excise duty (%), and Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying docu- ment for the intra-Community movement of products subject to excise duty which have been released for ( No L 84, 27. 3. 1987, p. 1. ( No L 154, 25. 6. 1993, p. 39. () OJ No L 106, 18. 4. 1989, p. 1. () OJ No L 66, 13. 3. 1991, p. 13. () O No L 76, 23. 3. 1992, p. 1. (9 OJ No L 276, 19. 9. 1992, p. 1. consumption in the Member State of dispatch (); whereas, in order to establish uniform rules applicable within' the Community and to simplify administrative formalities both for the trade and for the public, the Community rules concerned should be revised in the light of experience and of the requirements of the single market ; whereas, in particular, documents accompanying the carriage of wine products for the requirements of fiscal legislation should also be used to guarantee the authenticity of the products concerned; Whereas the abovementioned provisions concerning the drawing up of accompanying administrative documents and the simplified accompanying document refer to rules on the certification of the origin and quality of certain types of wine ; whereas, therefore, the rules for such certi- fication should be laid down ; whereas rules must also be laid down for the certification of the origin of certain wines for carriage not subject to tax formalities, in parti- cular for export ; whereas, in order to simplify administra- tive formalities for individuals and to remove the burden of routine tasks from the competent authorities, provision should be made for the latter to authorize consignors fulfilling certain conditions to enter the wording certi- fying the origin of the wine in the accompanying docu- ment, without prejudice to completion of the relevant checks ; Whereas, a document should be laid down to accompany the carriage of wine products not subject to the above- mentioned tax formalities to enable the competent autho- rities to monitor the movement thereof; whereas any commercial document containing the details necessary for identifying the product and for tracking its movements may be recognized for that purpose ; Whereas the monitoring of wine products transported in bulk requires particular care given that such products are more susceptible to fraudulent practices than are labelled, bottled products fitted with a non-reusable closing device ; whereas additional information and prior valida- tion of the accompanying document should be laid down in such cases; Whereas, in order to avoid needlessly complicating admi- nistrative formalities, provision should be made for no document to be required for carriage fulfilling certain criteria ; () OJ No L 369, 18. 12. 1992, p. 17.