Regulation 2009/684 - Implementation of Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty - Main contents
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official title
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| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2009/684 |
| CELEX number i | 32009R0684 |
| Document | 24-07-2009 |
|---|---|
| Publication in Official Journal | 29-07-2009; Special edition in Croatian: Chapter 09 Volume 002,OJ L 197, 29.7.2009 |
| Effect | 18-08-2009; Entry into force Date pub. + 20 See Art 10 01-04-2010; Partial application See Art 10 01-01-2012; Partial application See Art 10 |
| End of validity | 12-02-2023; Repealed by 32022R1636 |
29.7.2009 |
EN |
Official Journal of the European Union |
L 197/24 |
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
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (1), and in particular Article 29(1) thereof,
Whereas:
(1) |
The movement of excise goods under suspension of excise duty is to take place under cover of an electronic administrative document referred to in Article 21(1) of Directive 2008/118/EC, for which the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (2) is to be used. |
(2) |
Since the computerised system is intended to allow movements of excise goods under suspension of excise duty to be followed and monitored, it is necessary to establish the structure and content of the electronic messages to be used on such movements. |
(3) |
In particular, as movements are to take place under cover of an electronic administrative document, the structure and content of the messages constituting that document should be laid down. It is also necessary to determine the structure and content of the messages constituting the report of receipt and the report of export. |
(4) |
Under Directive 2008/118/EC, an electronic administrative document may be cancelled, the destination of the goods may be changed and a movement of excise goods may be split. It is therefore necessary to determine the structure and content of messages concerning the cancellation of the electronic administrative document, a change of destination and the splitting of a movement, and to lay down the rules and procedures which apply in relation to exchanges of messages concerning such cancellation, change of destination and splitting. |
(5) |
It is necessary to lay down the structure of the paper documents referred to in Article 26 and 27 of Directive 2008/118/EC which are to be used when the computerised system is unavailable. |
(6) |
Since the rules established by this Regulation are to replace those laid down in Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (3), that Regulation should be repealed. |
(7) |
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
Subject-matter
This Regulation lays down measures concerning the following:
(a) |
the structure and content of the electronic messages exchanged through the computerised system referred to in Article 21(2) of Directive 2008/118/EC for the purposes of Articles 21 to 25 of that Directive; |
(b) |
the rules and procedures to be followed on the exchange of the messages referred to in point (a); |
(c) |
the structure of the paper documents referred to in Articles 26 and 27 of Directive 2008/118/EC. |
Article 2
Obligations relating to messages exchanged through the computerised system
With regard to their structure and content, the messages exchanged for the purposes of Articles 21 to 25 of Directive 2008/118/EC shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data fields in those messages, the codes listed in Annex II shall be used.
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