Decision 2020/263 - Computerising the movement and surveillance of excise goods (recast) - Main contents
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Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast)| Legal instrument | Decision |
|---|---|
| Number legal act | Decision 2020/263 |
| Original proposal | COM(2018)341  |
| CELEX number i | 32020D0263 |
| Document | 15-01-2020; Date of signature |
|---|---|
| Publication in Official Journal | 27-02-2020; OJ L 58 p. 43-48 |
| Signature | 15-01-2020 |
| Effect | 18-03-2020; Entry into force Date pub. +20 See Art 13 |
| Deadline | 10-02-2021; See Art 2 10-02-2025; See Art 8.2 |
| End of validity | 31-12-9999 |
27.2.2020 |
EN |
Official Journal of the European Union |
L 58/43 |
DECISION (EU) 2020/263 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 15 January 2020
on computerising the movement and surveillance of excise goods
(recast)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 114(1) thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee (1),
Acting in accordance with the ordinary legislative procedure (2),
Whereas:
(1) |
A number of amendments are to be made to Decision No 1152/2003/EC of the European Parliament and of the Council (3). In the interests of clarity, that Decision should be recast. |
(2) |
Council Directive (EU) 2020/262 (4) provides that goods moving between the territories of the Member States under excise-duty suspension arrangements are to be accompanied by a document completed by the consignor. |
(3) |
Commission Regulation (EC) No 684/2009 (5) lays down the structure and content of the accompanying document referred to in Directive (EU) 2020/262 and the procedure for its use. |
(4) |
In order to improve checks and allow the movement of excise goods inside the Union to be simplified, a computerised system was established by means of Decision No 1152/2003/EC. |
(5) |
It is necessary to further maintain and develop the computerised system for monitoring the movement of excise goods in order to allow Member States to obtain real-time information on such movement and to carry out the requisite manual and automated checks, including checks during the movement of excise goods within the meaning of Chapters IV and V of Directive (EU) 2020/262 and Chapter IV of Council Regulation (EU) No 389/2012 (6). |
(6) |
The modification, extension and operation of the computerised system should allow the intra-Union movement of excise goods under duty suspension as well as the movement of excise goods which have already been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered for commercial purposes. |
(7) |
Modifying and extending the computerised system serves to enhance the internal-market aspects of the movement of excise goods. Any fiscal aspects relating to the movement of excise goods should be addressed by amending Directive (EU) 2020/262 or Regulation (EU) No 389/2012. This Decision does not prejudice the legal basis of any future amendments to Directive (EU) 2020/262 or Regulation (EU) No 389/2012. |
(8) |
It is necessary to define the division between the Union and non-Union components of the computerised system, as well as the respective duties of the Commission and the Member States with regard to the system’s development and deployment. In that context, the Commission, assisted by the relevant Committee, should fulfil a major role in coordinating, organising and managing the system. |
(9) |
In order to ensure uniform conditions for the implementation of the measures necessary for the modification, extension and operation of the computerised system, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (7). |
(10) |
Arrangements should be made for evaluating the implementation of the computerised system for monitoring excise goods. |
(11) |
Before a new extension of the computerised system is operational, and given the problems which have been experienced,... |
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