Amended legislation for movements of excise goods

An amended EU regulation concerning the content of electronic registers, the recast directive on general arrangements for excise duty, and a council decision on a new computerised system for movement and surveillance of excise goods, have been published in the EU official journal.

EU Regulation 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers requires member states to maintain electronic registers of authorisations of economic operators and warehouses engaged in moving excise goods under duty suspension arrangements. The amendment adds two new categories of economic operators to include in those registers:

• certified consignors registered as consignors for excise goods already released for consumption; and
• certified consignees registered as consignees for excise goods already released for consumption.

The amended regulation was published in the EU official journal on 27 February 2020, enters into force on 18 March 2020 and will have effect from 13 February 2023.

The recast EU directive 2020/262 laying down the general arrangements for excise duty was also published in the EU official journal on 27 February 2020, and will have effect from 13 February 2023.

Council decision 2020/263 on computerising the movement and surveillance of excise goods provides for modification, extension and operation of the computerised system used for the movement and surveillance of excise goods within the EU. Member states are to begin activities relating to implementation of the new system by 10 February 2021. The Commission must report to the EU Parliament and the Council on implementation and operation of the system by 10 February 2025 and every five years thereafter.