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Document 32024R0296
Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
C/2023/7473
OJ L, 2024/296, 22.1.2024, ELI: http://data.europa.eu/eli/reg_del/2024/296/oj (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
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Official Journal |
EN Series L |
2024/296 |
22.1.2024 |
COMMISSION DELEGATED REGULATION (EU) 2024/296
of 9 November 2023
amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (1), and in particular Article 29(1) thereof,
Whereas:
(1) |
Article 21(3) of Directive (EU) 2020/262 requires the competent authorities in the Member State of export to verify the data of the electronic administrative document against the export declaration and to notify any inconsistencies between the electronic administrative document and the export declaration to the Member State of dispatch by means of the computerised system referred to in Decision (EU) 2020/263 of the European Parliament and of the Council (2) (‘the computerised system’). |
(2) |
Article 21(5) of Directive (EU) 2020/262 requires the competent authorities of the Member State of export to notify the competent authorities of the Member State of dispatch in the event that the goods are no longer to be taken out of the customs territory of the Union. |
(3) |
Pursuant to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the structure and content of such notifications. |
(4) |
Commission Delegated Regulation (EU) 2022/1636 (3) establishes the structure and content of the documents exchanged in the context of movement of excise goods but does not establish the structure and content of the documents referred to in Article 21(3), (4) and (5) of Directive (EU) 2020/262. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly. |
(5) |
Article 27(2) of Directive (EU) 2020/262 requires the use of a fallback document where the notification that the goods will no longer be taken out of the territory of the Union in accordance with Article 21(5) cannot be completed because the computerised system is unavailable. In accordance to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the content and structure of the fallback documents. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly to lay down the content of this fallback document. |
(6) |
The excise computerised system is expected to be interfaced with the EU Automated Export System by 13 February 2024. In accordance with Article 54 of Directive (EU) 2020/262, the notifications referred to in Article 21(5) of Directive (EU) 2020/262 may be made by means other than the computerised system until 13 February 2024. As this Regulation concerns procedures for the movement of excise goods under duty suspension that are exported outside the Union, it should apply from 13 February 2024, |
HAS ADOPTED THIS REGULATION:
Article 1
Delegated Regulation (EU) 2022/1636 is amended as follows:
(1) |
the following Article 6a is inserted: ‘Article 6a Messages concerning excise goods being exported under suspension of excise duty 1. The messages concerning the verification between the electronic administrative document and the export declaration, referred to in Article 21(3) of Directive (EU) 2020/262, shall comply with the requirements set out in Tables 7 and 8 of Annex I to this Regulation. 2. The messages concerning the notification that goods are no longer to be taken out of the customs territory of the Union as referred to in Article 21(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 9 of Annex I to this Regulation.’ |
(2) |
in Article 9, paragraph 3 is replaced by the following: ‘3. The fallback documents referred to in Article 27(1) and (2) and in Article 39 of Directive (EU) 2020/262 shall bear the title “Fallback report of receipt for movements of excise goods” or “Fallback report of export for movements of excise goods under suspension of excise duty”, or “Fallback export declaration invalidation notification to Member State Authorities of dispatch” as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I or in columns A and B of Table 9 of Annex I. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in column A and column B of Table 6 of Annex I or in columns A and B of Table 9 of Annex I.’ |
(3) |
Annex I is deleted and replaced by Annex I to this Regulation; |
(4) |
Annex II is deleted and replaced by 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 2024.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 November 2023.
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) 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).
ANNEX I
‘ANNEX I
Messages used for the purpose of movements of excise goods under suspension of excise duty or previously released for consumption in the territory of one Member State and moved to the territory of another Member State to be delivered there for commercial purposes
EXPLANATORY NOTES
1. |
The data elements of the electronic messages (1) exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall be structured in data groups and, where applicable, data subgroups as set out in Tables 1 to 9 of this Annex. The columns of Tables 1 to 9 shall contain the following information:
|
2. |
The following abbreviations are used in Tables 1 to 9:
|
(1) Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 37 and 38 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents.
(2) 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 (OJ L 121, 8.5.2012, p. 1).
(3) 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 establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57).
(4) Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560 (OJ L 58, 28.2.2018, p. 1).
(5) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
(6) Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of another foodstuff, the protection of geographical indications for spirit drinks, the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008 (OJ L 130, 17.5.2019, p. 1).
(7) Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455, 20.12.2021, p. 26).
(8) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1).
(9) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).
(10) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
ANNEX II
‘ANNEX II
Lists of codes
1. LANGUAGE CODES
Code |
Description |
bg |
Bulgarian |
bt |
Bulgarian (Latin character) |
hr |
Croatian |
cs |
Czech |
da |
Danish |
nl |
Dutch |
en |
English |
et |
Estonian |
fi |
Finnish |
fr |
French |
ga |
Irish |
gr |
Greek (Latin character) |
de |
German |
el |
Greek |
hu |
Hungarian |
it |
Italian |
lv |
Latvian |
lt |
Lithuanian |
mt |
Maltese |
pl |
Polish |
pt |
Portuguese |
ro |
Romanian |
sk |
Slovak |
sl |
Slovenian (Slovene) |
es |
Spanish |
sv |
Swedish |
2. ADMINISTRATIVE REFERENCE CODE
Field |
Content |
Field Type |
Example |
1 |
Year |
Numeric 2 |
05 |
2 |
Identifier of the MS where the e-AD/e-SAD was initially submitted |
Alphabetic 2 |
ES |
3 |
Nationally assigned unique code |
Alphanumeric 15 (digits and capital letters) |
7R19YTE17UIC8J4 |
4 |
Type of movement |
Alphanumeric 1 |
P |
5 |
Check digit |
Numeric 1 |
9 |
Field 1 |
is the last two digits of the year of formal acceptance of movement. |
Field 2 |
is the country code referred to in code list 3. |
Field 3 |
is to be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number. |
Field 4 |
gives an identifier for the type of the movement. The value is “P” for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension. |
Field 5 |
gives the check digit for the whole ARC that will help detect an error when keying the ARC. |
3. COUNTRY CODES
Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 (1), except:
— |
For Greece, EL must be used instead of GR. |
4. CUSTOMS OFFICE REFERENCE NUMBER (COR)
The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, for example IT0830AB.
5. GUARANTOR TYPE CODE
Code |
Description |
1 |
Consignor |
2 |
Transporter |
3 |
Owner of the Excise product |
4 |
Consignee |
5 |
No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 |
12 |
Joint guarantee of the consignor and of the transporter |
13 |
Joint guarantee of the consignor and of the owner of the Excise products |
14 |
Joint guarantee of the consignor and of the consignee |
23 |
Joint guarantee of the transporter and of the owner of the Excise products |
24 |
Joint guarantee of the transporter and of the consignee |
34 |
Joint guarantee of the owner of the Excise products and of the consignee |
123 |
Joint guarantee of the consignor, of the transporter and of the owner of the Excise products |
124 |
Joint guarantee of the consignor, of the transporter and of the consignee |
134 |
Joint guarantee of the consignor, of the owner of the Excise products and of the consignee |
234 |
Joint guarantee of the transporter, of the owner of the Excise products and of the consignee |
1234 |
Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee |
6. TRANSPORT MODE CODE
Code |
Description |
0 |
Other |
1 |
Sea Transport |
2 |
Rail transport |
3 |
Road transport |
4 |
Air transport |
5 |
Postal consignment |
7 |
Fixed transport installations |
8 |
Inland waterway transport |
7. TRANSPORT UNIT CODE
Code |
Description |
1 |
Container |
2 |
Vehicle |
3 |
Trailer |
4 |
Tractor |
5 |
Fixed transport installation |
8. PACKAGING CODES
Use the codes as defined in the latest version of Annex VI to UN/ECE Recommendation 21.
9. CANCELLATION REASON CODE
Code |
Description |
0 |
Other |
1 |
Typing error |
2 |
Commercial transaction interrupted |
3 |
Duplicate e-AD |
4 |
The movement has not begun at the date of dispatch |
10. EXCISE PRODUCT
EPC |
CAT |
UNIT |
Description |
A |
P |
D |
T200 |
T |
4 |
Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU (2), and products treated as cigarettes in accordance with Article 2(2) of that Directive |
N |
N |
N |
T300 |
T |
4 |
Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU |
N |
N |
N |
T400 |
T |
1 |
Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU |
N |
N |
N |
T500 |
T |
1 |
Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive |
N |
N |
N |
B000 |
B |
3 |
Beer, as defined in Article 2 of Directive 92/83/EEC |
Y |
Y |
N |
W200 |
W |
3 |
Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC |
Y |
N |
N |
W300 |
W |
3 |
Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC |
Y |
N |
N |
I000 |
I |
3 |
Intermediate products, as defined in Article 17 of Directive 92/83/EEC |
Y |
N |
N |
S200 |
S |
3 |
Spirituous beverages, as defined in Article 20, first, second and third indents of Directive 92/83/EEC |
Y |
N |
N |
S300 |
S |
3 |
Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208 , other than spirituous beverages (S200) |
Y |
N |
N |
S400 |
S |
3 |
Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200) |
Y |
N |
N |
S500 |
S |
3 |
Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208 |
Y |
N |
N |
S600 |
S |
3 |
Completely denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and fulfils the conditions to benefit from the exemption provided for in Article 27(1)(a) of that Directive |
Y |
N |
N |
E200 |
E |
2 |
Vegetable and animal oils – Products falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC (3)) |
N |
N |
Y |
E300 |
E |
2 |
Mineral oils (energy products) – Products falling within CN codes 2707 10 , 2707 20 , 2707 30 , and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC) |
N |
N |
Y |
E410 |
E |
2 |
Leaded petrol falling within CN codes 2710 12 31 , 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E420 |
E |
2 |
Unleaded petrol falling within CN codes 2710 12 31 , 2710 12 41 , 2710 12 45 and 2710 12 49 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E430 |
E |
2 |
Gasoil, unmarked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E440 |
E |
2 |
Gasoil, marked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E450 |
E |
2 |
Kerosene, falling within CN codes 2710 19 21 and unmarked kerosene falling with CN code 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E460 |
E |
2 |
Kerosene, marked falling within CN codes 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E470 |
E |
1 |
Heavy fuel oil falling within CN codes 2710 19 62 , 2710 19 64 , 2710 19 68 , 2710 20 31 , 2710 20 35 and 2710 20 39 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
N |
E480 |
E |
2 |
Products falling within CN codes 2710 12 21 , 2710 12 25 , 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E490 |
E |
2 |
Products falling within CN codes 2710 12 11 , 2710 12 15 , 2710 12 70 , 2710 12 90 , 2710 19 11 , 2710 19 15 , 2710 19 31 , 2710 19 35 , 2710 19 51 and 2710 19 55 (Article 20(1)(c) of Directive 2003/96/EC) |
N |
N |
Y |
E500 |
E |
1 |
Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC) |
N |
N |
N |
E600 |
E |
1 |
Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC) |
N |
N |
N |
E700 |
E |
2 |
Cyclic hydrocarbons falling within CN codes 2902 20 , 2902 30 , 2902 41 , 2902 42 , 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC) |
N |
N |
Y |
E800 |
E |
2 |
Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC) |
N |
N |
Y |
E910 |
E |
2 |
Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 (Article 20(1)(h) of Directive 2003/96/EC) |
N |
N |
Y |
E920 |
E |
2 |
Products falling within CN codes 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) |
N |
N |
Y |
E930 |
E |
2 |
Additives falling within CN codes 3811 11 , 3811 19 00 and 3811 90 00 |
N |
N |
N |
Note to the table: |
The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27). |
Legend of table columns:
EPC: |
Excise Product Code |
CAT: |
Excise product category |
UNIT: |
Unit of measurement (from the list 11) |
A: |
Alcoholic strength must be given (Yes/No) |
P: |
Degree Plato may be given (Yes/No) |
D: |
Density at 15 °C must be given (Yes/No) |
11. UNITS OF MEASUREMENT
Unit of measurement code |
Description |
1 |
Kg |
2 |
Litre (temperature of 15 °C) |
3 |
Litre (temperature of 20 °C) |
4 |
1 000 items |
12. MAXIMUM JOURNEY TIME PER TRANSPORT MODE CODE
Transport Mode Code |
Maximum Journey Time |
0 |
D45 |
1 |
D45 |
2 |
D35 |
3 |
D35 |
4 |
D20 |
5 |
D30 |
7 |
D15 |
8 |
D35 |
Note 1: |
The value “0” refers to multimode transport (where there is unload and reload of cargo) and covers the cases of Group Consignments, Export, Split and Change of destination. |
Note 2: |
In case of export, the journey time is the estimated duration of the journey up to the exit of customs territory of the Union. |
Note 3: |
For movements of goods already released for consumption (e-SAD), an extra 30 days are added to the maximum journey time. |
13. NATIONAL ADMINISTRATION-DEGREE PLATO
Country |
Rate(s) Structure for Beer in °Plato |
AT – Austria |
Yes |
BE – Belgium |
Yes |
BG – Bulgaria |
Yes |
CZ – Czechia |
Yes |
DE – Germany |
Yes |
EL – Greece |
Yes |
ES – Spain |
Yes |
IT – Italy |
Yes |
LU – Luxembourg |
Yes |
MT – Malta |
Yes |
PL – Poland |
Yes |
PT – Portugal |
Yes |
RO – Romania |
Yes |
(1) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2).
(2) Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).
(3) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).
ELI: http://data.europa.eu/eli/reg_del/2024/296/oj
ISSN 1977-0677 (electronic edition)