Directive 92/12/EEC is hereby amended as follows:
1. Article 5(2) shall read as follows:
'2. Without prejudice to national and Community provisions regarding customs matters, when products subject to excise duty:
- are coming from, or going to, third countries or territories referred to in Article 2(1), (2) and (3) or the Channel Islands and are either under a Community customs procedure other than release for free circulation or are placed in a free zone or a free warehouse,
or
- are dispatched between Member States via EFTA countries under the internal Community transit procedure using the Single Administrative Document,
the excise duty on them shall be deemed to be suspended.
In cases covered by the second indent of the first subparagraph:
- box 33 of the single administrative document shall be completed with the appropriate CN code;
- it shall be clearly indicated in box 44 of the single administrative document that a dispatch of products subject to excise duty is involved;
- a cop
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