Council Regulation (EU) 2023/246 of 30 January 2023 amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes

• Published date: 06 February 2023
• Subject Matter: Administrative cooperation,Excise duties,Taxation,Protocol on Ireland/Northern Ireland
• Official Gazette Publication: Official Journal of the European Union, L 034, 6 February 2023

6.2.2023 EN Official Journal of the European Union L 34/1

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COUNCIL REGULATION (EU) 2023/246

of 30 January 2023

amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 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 Parliament (1),

Having regard to the opinion of the European Economic and Social Committee (2),

Acting in accordance with a special legislative procedure,

Whereas:

(1) According to Article 36 of Council Directive (EU) 2020/262 (3), the movement of excise goods which have 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 there for commercial purposes is to take place under cover of an electronic simplified administrative document. That Directive thus extends the use of the computerised system set out in Decision (EU) 2020/263 of the European Parliament and of the Council (4) for monitoring the movement of excise goods, which is used to monitor movements of excise goods under duty suspension arrangements, to the monitoring of excise goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered for commercial purposes. That extension of the use of the computerised system is to start to apply on 13 February 2023.

(2) In order to reflect that extension of the use of the computerised system, it is necessary to extend the scope of Article 15(1), point (d), Article 19(4), first subparagraph, and Article 20(1) of Council Regulation (EU) No 389/2012 (5) to all excise goods concerned, irrespective of whether a duty suspension arrangement has occurred.

(3) Article 19(2), point (c), of Regulation (EU) No 389/2012 requires Member States to maintain in the electronic registers the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation referred to in Annex II, code list 11, to Commission Regulation (EC) No 684/2009 (6). However, as from 13 February 2023, Regulation (EC) No 684/2009 will be replaced by Commission Delegated Regulation (EU) 2022/1636 (7). Therefore, it is appropriate to reflect that replacement in Article 19(2), point (c), of Regulation (EU) No 389/2012.

(4) Since the objective of this Regulation, namely to provide for the exchange of the information which each Member State maintains in the electronic register concerning the economic operators moving goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered there for commercial purposes, cannot be sufficiently achieved by the Member States but can rather, by reason of the scale of the action, namely ensuring the harmonised functioning of the computerised system across Member States, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.

(5) This Regulation respects the fundamental rights and observes the

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