Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishing a common fiscal marker for gas oils and kerosene (notified under document C(2022) 74)

The common fiscal marker provided for by Directive 95/60/EC, for the marking of all gas oils falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102016 and 27102019 as well as of kerosene falling within CN code 27101925, shall be ACCUTRACE™ PLUS, as specified in the Annex to this Decision. Member States shall set a marking level of ACCUTRACE™ PLUS at least 12,5 milligram per litre and not more than 18,75 milligram per litre of energy product. This corresponds to a marking level at least 9,5 milligram of butoxybenzene per litre and not more than 14,25 milligram of butoxybenzene per litre of energy product.

Member States may use either Solvent Yellow 124 or ACCUTRACE™ PLUS as the common fiscal marker within the meaning of Directive 95/60/EC during a transitional period ending on 18 January 2024. If they use Solvent Yellow 124 as the common fiscal marker in that transitional period, Member States shall set a marking level of at least 6 mg and not more than 9 mg of Solvent Yellow 124 per litre of energy product.

This Decision shall be reviewed by 31 December 2028 at the latest, taking into account technical developments in the field of marking systems and the need to counteract fraudulent use of energy products exempt from excise duty or subject to a reduced excise duty rate. An earlier review shall be undertaken if it is found that ACCUTRACE™ PLUS gives rise to tax evasion or causes health or environmental damage.

Implementing Decision (EU) 2017/74 is repealed.

This Decision is addressed to the Member States.