Commission Implementing Regulation (EU) 2024/289 of 12 January 2024 amending Implementing Regulation (EU) 2016/323 as regards the data required for mutual administrative assistance documents relating to the movements of excise goods to be exported under duty suspension pursuant to Council Regulation (EU) No 389/2012

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular Article 9(2), Article 15(5) and Article 16(3) thereof,

Whereas:

(1) Council Directive (EU) 2020/262 (2) lays down the procedure to be followed for the movements of excise goods between Member States as well as the procedures for the movement of excise goods that are exported outside the Union, and the monitoring and surveillance of those movements by means of the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council (3) (‘the computerised system’).

(2) Article 21(5) of Directive (EU) 2020/262 provides that the competent authorities in the Member State of export must notify the competent authorities in the Member State of dispatch by means of the computerised system where the goods are no longer to be taken out of the customs territory of the Union.

(3) Commission Implementing Regulation (EU) 2016/323 (4) sets out the rules on cooperation and exchange of information between Member States regarding the movements of excise goods. In order to take account of changes introduced by Article 21(5) of Directive (EU) 2020/262, it is necessary to amend the data required for mutual administrative assistance documents referred to in Article 9(2), Article 15(5) and Article 16(3) of Regulation (EU) No 389/2012 to allow the exchange of information for the movements of excise goods to be exported under duty suspension, so that competent authorities can control those excise movements as well.

(4) Implementing Regulation (EU) 2016/323 should therefore be amended accordingly.

(5) The computerised system is expected to be interfaced with the EU Automated Export System by 13 February 2024, when the notifications referred to in Article 21(5) of Directive (EU) 2020/262 may no longer be made by means other than the computerised system, as set out in Article 54 of that Directive. As this Regulation concerns procedures for the movement of excise goods under duty suspension that are exported outside the Union, the application of this Regulation should be deferred to that date.

(6) 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

Annexes I and II to Implementing Regulation (EU) 2016/323 are amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 13 February 2024.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 January 2024.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 121, 8.5.2012, p. 1.

(2) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).

(3) 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 (OJ L 58, 27.2.2020, p. 43).

(4) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding excise goods pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1).