# Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene, Article 2

Extent: E+W+S+N.I.

1. The marker shall consist of a well-defined combination of chemical additives to be added under fiscal supervision before the mineral oils concerned are released for consumption.
However,
in the case of direct deliveries from another Member State under a tax suspension arrangements outside a tax warehouse, Member States may require the marker to be added before the product leaves the tax warehouse of despatch;
Member States which adopted this measure before 1 January 1996 may, in certain exceptional cases or situations, allow markers to be added after the mineral oils in question are released for consumption under fiscal supervision. Any Member State which applies such a measure shall so inform the Commission. The Commission shall inform the other Member States of the measure. In the latter case, Member States may reimburse the excise duty paid when the product was released for consumption;
Denmark may, provided that the goods remain subject to fiscal control, delay the addition of the marker until the moment of final retail sale, at the latest.
2. The marker to be used shall be established in accordance with the procedure laid down in Article 24 of Directive 92/12/EEC.

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Source: https://www.legislation.gov.uk/eudr/1995/60/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-1995-60/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.