Legal provisions of COM(2021)28 - Amendment of Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers - Main contents
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| dossier | COM(2021)28 - Amendment of Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the ... |
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| document | COM(2021)28  |
| date | May 10, 2021 |
Article 1
In Article 19(2) of Regulation (EU) No 389/2012, the following points are added:
| ‘(l) | for certified consignors sending excise goods only occasionally referred to in Article 35(8) of Directive (EU) 2020/262, the quantity of excise goods, the identity of the consignee in the Member State of destination and the period of time for which the temporary certification is valid; |
| (m) | for certified consignees receiving excise goods only occasionally referred to in Article 35(8) of Directive (EU) 2020/262, the quantity of excise goods, the identity of the consignor in the Member State of dispatch and the period of time for which the temporary certification is valid.’. |
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.