Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty

THE EUROPEAN COMMISSION,

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

Having regard to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (1), and in particular Article 29(1) thereof,

Whereas:

(1) Article 21(3) of Directive (EU) 2020/262 requires the competent authorities in the Member State of export to verify the data of the electronic administrative document against the export declaration and to notify any inconsistencies between the electronic administrative document and the export declaration to the Member State of dispatch by means of the computerised system referred to in Decision (EU) 2020/263 of the European Parliament and of the Council (2) (‘the computerised system’).

(2) Article 21(5) of Directive (EU) 2020/262 requires the competent authorities of the Member State of export to notify the competent authorities of the Member State of dispatch in the event that the goods are no longer to be taken out of the customs territory of the Union.

(3) Pursuant to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the structure and content of such notifications.

(4) Commission Delegated Regulation (EU) 2022/1636 (3) establishes the structure and content of the documents exchanged in the context of movement of excise goods but does not establish the structure and content of the documents referred to in Article 21(3), (4) and (5) of Directive (EU) 2020/262. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly.

(5) Article 27(2) of Directive (EU) 2020/262 requires the use of a fallback document where the notification that the goods will no longer be taken out of the territory of the Union in accordance with Article 21(5) cannot be completed because the computerised system is unavailable. In accordance to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the content and structure of the fallback documents. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly to lay down the content of this fallback document.

(6) The excise computerised system is expected to be interfaced with the EU Automated Export System by 13 February 2024. In accordance with Article 54 of Directive (EU) 2020/262, the notifications referred to in Article 21(5) of Directive (EU) 2020/262 may be made by means other than the computerised system until 13 February 2024. As this Regulation concerns procedures for the movement of excise goods under duty suspension that are exported outside the Union, it should apply from 13 February 2024,

HAS ADOPTED THIS REGULATION:

Article 1

Delegated Regulation (EU) 2022/1636 is amended as follows:

(1) the following Article 6a is inserted: ‘Article 6a Messages concerning excise goods being exported under suspension of excise duty

(2) in Article 9, paragraph 3 is replaced by the following: ‘3.   The fallback documents referred to in Article 27(1) and (2) and in Article 39 of Directive (EU) 2020/262 shall bear the title “Fallback report of receipt for movements of excise goods” or “Fallback report of export for movements of excise goods under suspension of excise duty”, or “Fallback export declaration invalidation notification to Member State Authorities of dispatch” as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I or in columns A and B of Table 9 of Annex I. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in column A and column B of Table 6 of Annex I or in columns A and B of Table 9 of Annex I.’

(3) Annex I is deleted and replaced by Annex I to this Regulation;

(4) Annex II is deleted and replaced by Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth 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, 9 November 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 58, 27.2.2020, p. 4.

(2) 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).

(3) Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2).