Elle prévoirait notamment une procédure harmonisée, impliquant une identification unique dans un bureau centralisateur de chaque Etat membre de destination, où le vendeur étranger devrait périodiquement acquitter l'accise sur base d'une déclaration globale.
It would in particular introduce a harmonised procedure, involving a single notification to a central office in each receiving Member State, where the foreign retailer should periodically pay the excise duty due periodically on the basis of an overall declaration for all his sales in that Member State during the period in question.