Implementing regulation 2013/612 - Operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties - Main contents

EN

Official Journal of the European Union

L 173/9

Regulation (EU) No 389/2012 establishes a framework for the simplification and the strengthening of administrative cooperation between Member States in the field of excise duties.

Article 21 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (2) requires the verification of the details of a draft electronic administrative document by the Member State of dispatch before excise goods may be moved under duty suspension. 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 (3) specifies the content of the draft electronic administrative document. Since the information in that administrative document relating to excise authorisations is subject to verification against the details of the corresponding national registers the details of each national register should be made available to each Member State of dispatch regularly and should be kept up to date.

The information contained in the national registers concerning economic operators engaged in moving excise goods under duty suspension arrangements is to be automatically exchanged through a central register of economic operators (Central Register) to be operated by the Commission as provided for in Article 19(4) of Regulation (EU) No 389/2012.

To facilitate the exchange of information through the Central Register it is necessary to lay down the structure and content of the standard formats to be used, including the codes to be entered into those formats.

To ensure that the available data in the Central Register is correct and automatically updated, the central excise liaison office or liaison department should notify and forward modifications of their national registers to the Central Register.

In order for the data stored in the national registers to be correct and up-to-date, the central excise liaison office or liaison department should update the national register on the same day that a modification to an authorisation occurs and should forward modifications to the Central Register without delay.

In order to ensure that Member States have an accurate copy of the details of other national registers the central excise liaison office or designated liaison department should arrange for the regular and timely receipt of new modifications from the Central Register.

It is necessary for economic operators to have a means to verify that their authorisation details have been accurately processed and distributed by the Central Register and to check the details of a trading partner before submitting a draft electronic administrative document. In order to enable such verification of the validity of the excise numbers as provided for in Article 20(1) of Regulation (EU) No 389/2012, the Commission should provide the necessary key details of an authorisation kept in the Central Register upon production of a valid unique excise...