# Commission Implementing Regulation (EU) No 76/2014Show full title

Commission Implementing Regulation (EU) No 76/2014 of 28 January 2014 amending Regulation (EC) No 684/2009 as regards the            data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty         

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U.K.

# Commission Implementing Regulation (EU) No 76/2014                     

# of 28 January 2014

# amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement                        of excise goods 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 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and                           repealing Directive 92/12/EEC(1), and in particular Article 29(1) thereof,                        

Whereas:

(1)In order to improve the correlation between information concerning the movement of excise goods held by excise authorities                              and the information on excise goods that have been imported held by the authorities responsible for importation formalities,                              where excise goods are moved under a duty suspension arrangement from the place of importation, the consignor is to indicate                              the code of the customs office responsible for the completion of importation formalities relating to the excise goods to be                              moved under duty suspension.

(2)In order to prevent abuse of the facility for the delivery of excise goods to premises not listed in the register referred                              to in Article 19 of Council Regulation (EU) No 389/2012(2), when indicating the place of delivery in the draft electronic administrative document and the draft change of destination                              message and draft splitting operation message, the consignor should only be permitted to enter addresses that differ from                              those entered in that register where the registered consignee has a direct delivery authorisation or where there is more than                              one place of delivery known to the Member State responsible for the authorisation of the registered consignee.

(3)In order for the competent authorities of the Member State of dispatch to be able to carry out their responsibilities under                              Article 21(5) of Directive 2008/118/EC where excise goods are moved under a duty suspension arrangement with the intention                              to leave the territory of the Union the consignor should indicate the code of the office of export in the draft electronic                              administrative document.

(4)The list of transport mode codes in Annex II to Commission Regulation (EC) No 684/2009(3) includes a code for modes of transport other than those specifically mentioned in that list. In order to fully identify the                              mode of transport used where that code is used, it is necessary to add a textual description of the transport mode in question.

(5)In accordance with Article 22 of Directive 2008/118/EC the competent authorities of the Member State of dispatch may authorise                              the consignor to omit the data concerning the consignee if the destination is unknown at the time of the submission of the                              draft electronic administrative document. Therefore the requirement laid down in Annex I to Regulation (EC) No 684/2009 to                              identify the new consignee of the movement should not apply where the destination is not known at the time of splitting operation.

(6)Article 18(4)(b) of Directive 2008/118/EC allows the Member State of dispatch to waive the obligation to provide a movement                              guarantee for energy products moving under a duty suspension arrangement by sea or by fixed pipeline where the other Member                              States concerned so agree. A guarantor type code indicating that no guarantee is provided should therefore be included.

(7)The structure of the Excise Product Code in the ‘e-AD Body’ data group in Table 1 of Annex I to Regulation (EC) No 684/2009                              and the structure of the same data item in Table 6 of that Annex differ. The structure laid down in Table 6 is correct and                              the structure of the former data item should therefore be adapted to match the structure of the data item in Table 6.

(8)The structure of the Sequence Number in the ‘Excise Movement e-AD’ data group in Table 6 of Annex I to Regulation (EC) No                              684/2009 no longer corresponds to the agreed structure in the common system specifications. The data item should therefore                              be adapted to match the structure in the common system specifications.

(9)Regulation (EC) No 684/2009 should therefore be amended accordingly.

(10)In order to align the application date of this Regulation with the agreed application date for a new Phase of the computerised                              system established by Decision No 1152/2003/EC of the European Parliament and of the Council(4) and to allow the Commission and the Member States adequate time to make arrangements to be able to fulfil the new documentation                              obligations resulting from this Regulation, it should apply from 13 February 2014.

(11)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS REGULATION:

# Article 1U.K.

Regulation (EC) No 684/2009 is amended as follows:

Annex I is amended as set out in Annex I to this Regulation.

Annex II is amended as set out in Annex II to this Regulation.

# Article 2U.K.

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

This Regulation shall apply from 13 February 2014.

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

Done at Brussels, 28 January 2014.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

## ANNEX IU.K.

Annex I to Regulation (EC) No 684/2009 is amended as follows:

Table 1 is replaced by the following:

### *‘Table 1*

(referred to in Article 3(1) and Article 8(1))

**Draft electronic administrative document and electronic administrative document**

Table 3 is replaced by the following:

### *‘Table 3*

(referred to in Article 5(1) and Article 8(2))

**Change of destination**

Table 5 is replaced by the following:

### *‘Table 5*

(referred to in Article 6(1) and Article 8(2))

**Splitting operation**

Table 6 is replaced by the following:

### *‘Table 6*

(referred to in Article 7 and Article 8(3))

**Report of receipt/Report of export**

## ANNEX IIU.K.

Annex II to Regulation (EC) No 684/2009 is amended as follows:

In the third row corresponding to the ‘Field’ entry ‘3’ of the table in point 2, the entry for ‘Field type’ is replaced by                              the following:                           

‘Alphanumeric 16 (digits and capital letters)’;

In point 6, the following fifth row is inserted:

1

OJ L 9, 14.1.2009, p. 12.                           

2

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 (OJ L 121, 8.5.2012, p. 1).                           

3

Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised                              procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).                           

4

Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance                              of excisable products (OJ L 162, 1.7.2003, p. 5).