Proposal for a COUNCIL REGULATION amending Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers
Date: 2021-01-26
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: administrative cooperation, carriage of goods, data processing, exchange of information, excise duty, export monitoring, goods and services, information system, surveillance concerning imports, tax harmonisation

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   EUROPEAN COMMISSION  Brussels, 26.1.2021  COM(2021) 28 final 2021/0015 (CNS)  Proposal for a COUNCIL REGULATION amending Council Regulation (EU) No 389/2012 on administrative cooperation in the field  of excise duties as regards the content of electronic registers  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
Council  Regulation  (EU)  No  389/20121  lays  down  the  legal  basis  for  administrative 
cooperation between Member States. 
This proposal accompanies Chapter V of Council Directive 2020/2622. It concerns the content 
of  the  registers    in  the  electronic  database  maintained  by  Member  States  in  relation  to  the 
certified consignors and certified consignees sending or receiving goods only occasionally. 

For  a  certified  consignor  or  certified  consignee  sending  or  receiving  excise  goods  only 
occasionally,    Member  States  can  give  them  a  temporary  certification  limited  to  a  specified 
quantity of excise goods, a single consignee or consignor and a specified period of time. 

The  proposal  sets  out  the  information  to  be  introduced  in  the  registers  maintained  by  the 
Member States as regards to the certified consignors and certified consignees moving goods 
only  occasionally.  This    information  concerns  the  quantity  of  goods,  the  identity  of  the 
eonomic operator at the end of the movement of the goods and the duration of the temporary 
certification. 

• 

Consistency with existing policy provisions in the policy area 

The  proposal  is  linked  to  Council  Directive  (EU)  2020/262,  which  defines  certified 
consignors  and  certified  consignees.  Certified  consignors  and  certified  consignees  are  the 
economic  operators  involved  in  the  movement  of  excise  goods  that  have  been  released  for 
consumption in the territory of one Member State and then moved to the territory of another 
Member State. The objective of this proposal is to widen the scope of Article 19 of Council 
Regulation  EU  (No)  389/2012  in  order  to  set  out  the  information  to  be  introduced  by  the 
Member States in the registers of these economic operators when moving excise goods only 
occasionally.  

• 

Consistency with other Union policies 

This amendment is very technical and subsequently has no impact on other Union  policies.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The proposal is based on Article 113 of the Treaty on the Functioning of the European Union 
(TFEU).  This  article  provides  for  the  Council,  acting  unanimously  in  accordance  with  the 
special legislative procedure and after consulting the European Parliament and the Economic 
and Social Committee, to adopt provisions for the harmonisation of Member States' rules in 
the area of indirect taxation. 

• 

Subsidiarity (for non-exclusive competence)  

The  subsidiarity  principle  applies  insofar  as  the  proposal  does  not  fall  under  the  exclusive 
competence of the European Union. 

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OJ L 121, 8.5.2012, p. 1 
OJ L 58, 27.2.2020, p. 4 

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The objectives of the proposal cannot be sufficiently achieved by the Member States and can 
be  better  achieved  at  European  Union  level.  Existing  national  registration  procedures  vary 
widely and are not suitable as a basis for automation of these procedures. 

• 

Proportionality 

The proposed amendment does not go beyond what is necessary to address the issues at stake 
and, in that way, to achieve the Treaty's objectives of a proper and effective functioning of the 
Internal Market. 

This proposal complies with the principles of proportionality as set out in Article 5, paragraph 
4 of the Treaty on the European Union.  

The  objective  of  the  proposal  is  to  introduce  the  obligations  of  Member  States  regarding 
economic  operators  moving  goods  under  Chapter  V,  section  2  of  Council  Directive  (EU) 
2020/262. In the absence of that proposal the full automation of movements of goods released 
for consumption will not be possible. 

• 

Choice of the instrument 

Council Regulation. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Impact assessment 

The  impact  assessment  was  prepared  for  the  recast  of  Directive  2008/118/EC.  Council 
Directive  2008/118/EC  setting  out  general  arrangements  for  goods  subject  to  excise  duty, 
after  being  substantially  amended  several  times,  in  the  interests  of  clarity,  was  repealed  by  
Council Directive (EU) 2020/262. The proposal for the recast was accompanied by an impact 
assessment  on  Council  Directive  2008/118/EC  focusing  on  certain  areas,  one  of  which  was 
the  automation  of  intra-EUmovements  of  excise  goods  released  for  consumption.  Council 
Directive  (EU)  2020/262  addresses  the  computerisation  of  movements  of  excise  goods 
released  for  consumption  by  the  certified  consignors  and  certified  consignees,  not  provided 
for in Directive 2008/118/EC, and also sets out the conditions for the temporary certification 
when certified consignors or certified consignees are moving excise goods only occasionally.  

• 

Regulatory fitness and simplification 

The  evaluation  of  Directive  2008/118/EC  was  carried  out  within  the  framework  of  the 
Commission’s REFIT programme. 

• 

Fundamental rights 

This  proposal  respects  the  fundamental  rights,  particularly  the  right  to  privacy  though  the 
existing provision on data protection contained in Regulation (EU) No 389/2012. 

4. 

BUDGETARY IMPLICATIONS 

No additional resources will be required from the EU budget.  

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5. 

• 

OTHER ELEMENTS 

Detailed explanation of the specific provisions of the proposal 

The proposal amends the scope of Article 19 of Regulation (EU) No 389/2012 to include the 
information that Member States must introduce in the registers of the electronic database in 
relation  to    the  certified  consignors  and  certified  consignees  who  are  moving  excise  goods 
only occasionally and are granted a temporary certification. 

For the registered consignors, the competent authorities of the Member States must include in 
the register the content of the temporary certification namely the quantity of excise goods, the 
identity of the consignee in the Member State of destination and the period of time for which 
the authorisation is valid. 

For the registered consignees, the competent authorities of the Member States must include in 
the register the content of the temporary certification namely the quantity of excise goods, the 
identity of the consignor in the Member State of dispatch, and the period of time for which the 
authorisation is valid. 

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2021/0015 (CNS) 

Proposal for a 

COUNCIL REGULATION 

amending Council Regulation (EU) No 389/2012 on administrative cooperation in the 
field  of excise duties as regards the content of electronic registers 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 113 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Parliament3, 

Having regard to the opinion of the European Economic and Social Committee,  

Acting in accordance with a special legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

Article  19  of  Council  Regulation  (EU)  No  389/20124  lays  down  an  obligation  for 
Member States to maintain electronic registers of authorisations of economic operators 
and  warehouses  that  are  engaged  in  moving  excise  goods  under  duty  suspension 
arrangements. 
Council Directive (EU) 2020/2625 extends the use of the computerised system under 
Decision  (EU)  2020/263  of  the  European  Parliament  and  of  the  Council6,  which  is 
currently used to supervise movements of excise goods under duty suspension, to the 
supervision of excise goods released for consumption in the territory of one Member 
State and then moved to the territory of another Member State in order to be delivered 
for commercial purposes. 

In  order  to  allow  for  the  proper  functioning  of  the  computerised  system  by  ensuring 
storage of complete, up-to-date and accurate data, it is necessary to amend the scope of 
Article  19  of  Regulation  (EU)  No  389/2012  in  order  to  set  out  the  information  that 
Member States should introduce in the registers of the electronic database in relation 
to  the  certified  consignors  and  certified  consignees  that  move  excise  goods  only 
occasionally. 

(4) 

Since  the  objective  of  this  Regulation,  namely  the  specification  of  the  information 
which  the  Member  States  should  introduce  in  the  electronic  register  concerning  the 

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OJ C , , p. . 
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.) 
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.) 
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.) 

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certified consignors and certified consignees moving excise goods only occasionally, 
cannot  be  sufficiently  achieved  by  the  Member  States  but  can  rather,  by  reason  of 
ensuring  the  harmonised  functioning  of  the  computerised  system  and  facilitating  the 
fight against fraud, be better achieved at Union level, the Union may adopt measures, 
in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on 
European Union. In accordance with the principle of proportionality, as set out in that 
Article, this Regulation does not go beyond what is necessary in order to achieve that 
objective. 

This Regulation respects the fundamental rights and observes the principles which are 
recognised by the Charter of Fundamental Rights of the European Union, in particular 
the right to the protection of personal data. In the view of the limits set by the present 
Regulation,  the  processing  of  such  data  carried  out  within  the  framework  of  this 
Regulation does not go beyond what is necessary and proportionate for the purpose of 
the protecting the legitimate fiscal interest of the Member States. 

The European Data Protection Supervisor was consulted in accordance with Article 42 
of Regulation (EU) 2018/1725 of the European Parliament and of the Council7.  

In order to align the application date of this Regulation with the application date of the 
provisions of Directive (EU) 2020/262 on automation of movements of excise goods 
which  have  been  released  for  consumption  in  the  territory  of  one  Member  State  and 
are  moved  to  the  territory  of  another  Member  State  in  order  to  be  delivered  for 
commercial  purposes  in  the  territory  of  that  other  Member  State  and  to  allow  the 
Member  States  adequate  time  to  prepare  for  the  changes  resulting  from  this 
Regulation, it should apply from 13 February 2023. 

(5) 

(6) 

(7) 

(8) 

Regulation (EU) No 389/2012 should therefore be amended accordingly, 

HAS ADOPTED THIS REGULATION: 

In Article 19(2) of Regulation (EU) No 389/2012, the following points are added:  

Article 1 

‘(l) 

(m)  

for certified  consignors  moving excise  goods only occasionally  referred  to  in 
Article  35(8)  of  Directive  (EU)  2020/262,  the  quantity  of  excise  goods,  the 
identity of the consignee in the Member State of destination and the period of 
time for which the temporary certification is valid; 

for certified consignees  moving excise goods only occasionally  referred to  in 
Article  35(8)  of  Directive  (EU)  2020/262,  the  quantity  of  excise  goods,  the 
identity  of  the  consignor  in  the  Member  State  of  dispatch,  and  the  period  of 
time for which the temporary certification is valid.’ 

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Regulation (EU) 2018/1725 of the European Parliament and the Council of 23 October 2018 (OJ L 295, 
21.11.2018, p. 39) 

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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 2023. 

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

Done at Brussels, 

For the Council 
The President 

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