Legal provisions of COM(2018)349 - Amendment of Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register

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dossier COM(2018)349 - Amendment of Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content ...
document COM(2018)349 EN
date December 19, 2019

Contents

Article 1

Article 19 of Regulation (EU) No 389/2012 is amended as follows:

(1)in point (a) of paragraph 1, the following points are added:

‘(iv)certified consignors within the meaning of point (12) of Article 3 of Council Directive (EU) 2020/262 (*1);

(v)certified consignees within the meaning of point (13) of Article 3 of Directive (EU) 2020/262;

(*1)  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 ).’;"

(2)paragraph 2 is amended as follows:

(a)points (f) and (g) are replaced by the following:

‘(f)for authorised warehousekeepers, the tax warehouse or the list of tax warehouses to which his authorisation applies and, if applicable under national legislation, an indication that he is authorised to omit the details of the consignee at the time of dispatch in accordance with Article 22 of Directive (EU) 2020/262, that he is authorised to split a movement in accordance with Article 23 of that Directive or that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 16(4) of that Directive, and an indication that he is acting as a certified consignor or a certified consignee in accordance with Article 35(6) and (7) of that Directive;

(g)for registered consignees, if applicable under national legislation, an indication that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 16(4) of Directive (EU) 2020/262, and an indication that he is acting as a certified consignee in accordance with Article 35(7) of that Directive;’;

(b)the following point is added:

‘(k)for registered consignors, an indication that he is authorised to omit the details of the consignee at the time of dispatch in accordance with Article 22 of Directive (EU) 2020/262, and an indication that he is acting as a certified consignor in accordance with Article 35(6) of that Directive.’.

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.