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Document 32022R2449
Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes
Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes
Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes
C/2022/9182
OJ L 320, 14.12.2022, p. 12–38
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
14.12.2022 |
EN |
Official Journal of the European Union |
L 320/12 |
COMMISSION IMPLEMENTING REGULATION (EU) 2022/2449
of 13 December 2022
amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular Article 22 thereof,
Whereas:
(1) |
Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council (2) is currently applied to supervise movements of excise goods under a duty suspension arrangement within the meaning of Article 3, point (6), of Council Directive (EU) 2020/262 (3). That Directive extends the use of the computerised system referred to in Article 1 of Decision (EU) 2020/263 (‘the computerised system’) to the supervision of excise goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered there for commercial purposes. Such movements are to take place under cover of an electronic simplified administrative document that is to be submitted by the consignor by using the computerised system, with effect from 13 February 2023. Until that date, Commission Regulation (EEC) No 3649/92 (4) applies under which such movements take place under cover of a document in paper form, namely the simplified accompanying document. |
(2) |
Commission Delegated Regulation (EU) 2022/1636 (5) establishes the structure and content of the electronic simplified administrative document exchanged through the computerised system and repeals Regulation (EEC) No 3649/92 as from 13 February 2023. |
(3) |
The structure and content of the electronic administrative documents exchanged through the computerised system were regulated under Commission Regulation (EC) No 684/2009 (6), implementing Council Directive 2008/118/EC (7), as regards the movement of excise goods under a duty suspension arrangement. The structure and content of the electronic administrative documents established by Delegated Regulation (EU) 2022/1636, and the rules and procedures laid down in Commission Implementing Regulation (EU) 2022/1637 (8), replace the ones laid down in Regulation (EC) No 684/2009. For reasons of clarity, references to Regulation (EC) No 684/2009 in Commission Implementing Regulation (EU) No 612/2013 (9) need to be amended. |
(4) |
Article 19 of Regulation (EU) No 389/2012 lays down an obligation for Member States to maintain electronic registers of authorisations held by economic operators, and tax warehouses, that are engaged in the movement of excise goods. |
(5) |
Council Regulation (EU) 2020/261 (10) extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption. |
(6) |
Council Regulation (EU) 2021/774 (11) extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption only occasionally. |
(7) |
Implementing Regulation (EU) No 612/2013 sets out the information to be recorded in the messages regarding the registration of economic operators and tax warehouses involved in the movement of excise goods under duty suspension. The scope of that Implementing Regulation should be extended to cover the information to be recorded in the messages regarding the registration of economic operators involved in the movement of excise goods that that have already been released for consumption. |
(8) |
Directive (EU) 2020/262 replaces and repeals Directive 2008/118/EC with effect from 13 February 2023. For reasons of clarity, references in Implementing Regulation (EU) No 612/2013 to Directive 2008/118/EC should be amended. |
(9) |
Annex I to Implementing Regulation (EU) No 612/2013 lays down the structure and content of messages relating to the registration of economic operators, and tax warehouses, in the national registers and the Central Register, in the field of excise duties when goods are moved under duty suspension arrangement. The scope of such messages should be amended to incorporate the new types of economic operators involved in the movement of excise goods that have already been released for consumption. |
(10) |
Several technical updates to the computerised system have not yet been reflected in Table 3 of Annex I to Implementing Regulation (EU) No 612/2013. Therefore, that Table should be amended accordingly. |
(11) |
Annex II to Implementing Regulation (EU) No 612/2013 lays down the codes required for the completion of certain data fields in the messages relating to the authorisation of economic operators and tax warehouses in the national registers and in the Central Register, referred to in Article 19 of Regulation (EU) No 389/2012. Authorisations to move excise goods are provided by the competent authorities to economic operators, and a unique excise number as referred to in Article 19(2) of Regulation (EU) No 389/2012 is assigned to each authorisation. An economic operator may be granted more than one type of authorisation. Member States may group the multiple unique excise numbers of an economic operator under a single Global Excise Trader Identifier for the purposes of control and risk analysis. For this reason, a list of codes should be added to that Annex. |
(12) |
Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly. |
(13) |
As the extension of the use of the computerised system is to apply as from 13 February 2023, the application of this Regulation should be deferred to that date. |
(14) |
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, |
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) No 612/2013 is amended as follows:
(1) |
in Article 1, paragraph 3 is replaced by the following: ‘3. Where codes are required for the completion of certain data fields in the messages referred to in paragraph 1, the codes listed in Annex II to this Regulation, or in Annex II to Commission Delegated Regulation (EU) 2022/1636 (*1), shall be used. (*1) Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2).’;" |
(2) |
in Article 6, paragraph 3 is amended as follows:
|
(3) |
Annex I is amended in accordance with Annex I to this Regulation; |
(4) |
Annex II is amended in accordance with Annex II to this Regulation. |
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 13 February 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 December 2022.
For the Commission
The President
Ursula VON DER LEYEN
(2) Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (OJ L 58, 27.2.2020, p. 43).
(3) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).
(4) Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17).
(5) Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2).
(6) Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).
(7) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
(8) Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and by establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57).
(9) Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9).
(10) Council Regulation (EU) 2020/261 of 19 December 2019 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 58, 27.2.2020, p. 1).
(11) Council Regulation (EU) 2021/774 of 10 May 2021 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 167, 12.5.2021, p. 1).
ANNEX I
Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows:
(1) |
in point 2, the following point (aa) is inserted:
|
(2) |
point 3 is amended as follows:
|
(3) |
tables 1 to 4 are replaced by the following: ‘Table 1 Common request (referred to in Article 4(5), Article 7(2) and Article 8(2))
Table 2 Operations on the register of economic operators (referred to in Article 3(3), Article 4(2) and (3) and Article 6(3))
Table 3 Refusal of update of economic operators (referred to in Article 4)
Table 4 SEED statistics (referred to in Article 7(2))
|
ANNEX II
Annex II is amended as follows:
(1) |
in Code List 1, the note to the table for Field 1 is replaced by the following: ‘Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).’; |
(2) |
in Code List 2, the note to the table for Field 1 is replaced by the following: ‘Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).’; |
(3) |
the following Code List 4 is added: ‘Code List 4: Global Excise Trader Identifier
Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636). Field 2 must be filled with a unique identifier that will allow linking of the different authorisation types (authorised warehouse keeper, registered consignee, registered consignor, certified consignor, and certified consignee) of a single Excise economic operator.’. |