VATupdate

Decree regarding consumption tax on lubricating oils and preparations

This Ministerial Decree (MD) sets forth detailed rules for the implementation of the new traceability system for the circulation in the Italian territory of lubricating oils (CN codes from 2710 19 81 to 2710 19 99) and lubricating preparations (CN code 3403, transported in bulk or in containers with a capacity exceeding 20 liters), where these products come from another Member State of the European Union (EU) and are intended to be released for consumption in Italy or subject to transit through Italy to be released for consumption elsewhere. Specifically, in order to combat the fraudulent use of lubricating oils and preparations of EU origin, the MD has established that the circulation in Italy of these products, prior to their release for consumption, shall be subject to the request and the issuance of an “Administrative Reference Code” through the computerized system of the Italian Customs and Monopolies Agency (CMA). This code shall be entered in the transport documentation from the Member State of departure, and it shall be verified at the end of the circulation of these products in Italy.

Source: EY

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