Legal provisions of COM(2022)539 - Amendment of Regulation (EU) No 389/2012 on the exchange of information in electronic registers of economic operators who commercially move excise goods between Member States

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dossier COM(2022)539 - Amendment of Regulation (EU) No 389/2012 on the exchange of information in electronic registers of economic operators who ...
document COM(2022)539 EN
date January 30, 2023


Article 1

Amendments to Regulation (EU) No 389/2012

Regulation (EU) No 389/2012 is amended as follows:

(1)in Article 15(1), point (d) is replaced by the following:

‘(d)where the total destruction or irretrievable loss of excise goods has occurred;’;

(2)Article 19 is amended as follows:

(a)in paragraph 2, point (c) is replaced by the following:

‘(c)the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation referred to in Annex II, code list 10, to Commission Delegated Regulation (EU) 2022/1636 (*1);

(*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).’;"

(b)in paragraph 4, the first subparagraph is replaced by the following:

‘The information contained in the respective national registers as referred to in paragraph 2 concerning economic operators engaged in movements of excise goods referred to in Chapter IV and Chapter V, Section 2, of Council Directive (EU) 2020/262 (*2) shall be automatically exchanged via a central register.

(*2)  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).’;"

(3)in Article 20(1), the first sentence is replaced by the following:

‘The Commission shall ensure that persons involved in the movement of excise goods referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 can obtain confirmation by electronic means of the validity of excise numbers held in the central register referred to in Article 19(4) of this Regulation.’.

Article 2

Entry into force

This Regulation shall enter into force on the third 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.