Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards the data of the documents exchanged in the context of movement of excise goods

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 [^ntr1-L_202600050EN.000101-E0001], and in particular Article 29(1) and Article 43(1) thereof,

Whereas:

• (1) Under Directive (EU) 2020/262, the Commission is to establish the structure and content of administrative documents exchanged through the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council [^ntr2-L_202600050EN.000101-E0002] (‘the computerised system’).

• (2) The structure and content of those documents is laid down in Annex I and Annex II of Commission Delegated Regulation (EU) 2022/1636 [^ntr3-L_202600050EN.000101-E0003] to ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods.

• (3) Pursuant to Directive (EU) 2020/262, the computerised system was modified to include the movement of excise goods that are exported outside the Union and the movement of excise goods which have been released for consumption in the territory of one Member State that are moved to the territory of another Member State in order to be delivered there for commercial purposes. Following these changes, certain data elements of the administrative documents have become obsolete or required a modification. The computerised system should be revised to correct any inconsistencies that have been detected.

• (4) Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly, to lay down the changes in the structure and content of the administrative documents.

• (5) In order to allow Member States adequate time to prepare for those changes, and to align the application date of this Regulation with the date in which the new version of the computerised system referred to in Decision (EU) 2020/263 becomes operational, this Regulation should apply from 12 February 2026,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Delegated Regulation (EU) 2022/1636 is replaced by the text set out in the Annex 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 12 February 2026.

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

Done at Brussels, 12 November 2025.

For the Commission

The President

Ursula VON DER LEYEN

[^ntr1-L_202600050EN.000101-E0001]: OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj.

[^ntr2-L_202600050EN.000101-E0002]: 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, ELI: http://data.europa.eu/eli/dec/2020/263/oj).

[^ntr3-L_202600050EN.000101-E0003]: 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, ELI: http://data.europa.eu/eli/reg_del/2022/1636/oj).

ANNEX

‘ANNEX I

Messages used for the purpose of movements of excise goods under suspension of excise duty or previously released for consumption in the territory of one Member State and moved to the territory of another Member State to be delivered there for commercial purposes

EXPLANATORY NOTES