Directive 76/308/EEC is amended as follows:
1. The title shall be replaced by the following:
"Council Directive of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value added tax and certain excise duties."
2. in Article 2
(a) letter "(e)" shall be replaced by "(f)",
(b) the following point shall be inserted after point "(d)":
"(e) the following excise duties:
- excise duty on manufactured tobacco,
- excise duty on alcohol and alcoholic beverages,
- excise duty on mineral oils.