Document ID: 32009R0684

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
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
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)
The movement of excise goods under suspension of excise duty is to take place under cover of an electronic administrative document referred to in Article 21(1) of Directive 2008/118/EC, for which the computerised system established by 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 (2) is to be used.
(2)
Since the computerised system is intended to allow movements of excise goods under suspension of excise duty to be followed and monitored, it is necessary to establish the structure and content of the electronic messages to be used on such movements.
(3)
In particular, as movements are to take place under cover of an electronic administrative document, the structure and content of the messages constituting that document should be laid down. It is also necessary to determine the structure and content of the messages constituting the report of receipt and the report of export.
(4)
Under Directive 2008/118/EC, an electronic administrative document may be cancelled, the destination of the goods may be changed and a movement of excise goods may be split. It is therefore necessary to determine the structure and content of messages concerning the cancellation of the electronic administrative document, a change of destination and the splitting of a movement, and to lay down the rules and procedures which apply in relation to exchanges of messages concerning such cancellation, change of destination and splitting.
(5)
It is necessary to lay down the structure of the paper documents referred to in Article 26 and 27 of Directive 2008/118/EC which are to be used when the computerised system is unavailable.
(6)
Since the rules established by this Regulation are to replace those laid down in Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (3), that Regulation should be repealed.
(7)
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,
HAS ADOPTED THIS REGULATION:
Article 1
Subject-matter
This Regulation lays down measures concerning the following:
(a)
the structure and content of the electronic messages exchanged through the computerised system referred to in Article 21(2) of Directive 2008/118/EC for the purposes of Articles 21 to 25 of that Directive;
(b)
the rules and procedures to be followed on the exchange of the messages referred to in point (a);
(c)
the structure of the paper documents referred to in Articles 26 and 27 of Directive 2008/118/EC.
Article 2
Obligations relating to messages exchanged through the computerised system
With regard to their structure and content, the messages exchanged for the purposes of Articles 21 to 25 of Directive 2008/118/EC shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data fields in those messages, the codes listed in Annex II shall be used.
Article 3
Formalities before the start of the movement of excise goods
1. The draft electronic administrative document submitted in accordance with Article 21(2) of Directive 2008/118/EC and the electronic administrative document to which an administrative reference code has been assigned in accordance with the third subparagraph of Article 21(3) of that Directive shall comply with the requirements set out in Table 1 of Annex I to this Regulation.
2. The draft electronic administrative document shall be submitted no earlier than 7 days before the date indicated on that document as date of dispatch of the excise goods concerned.
Article 4
Cancellation of the electronic administrative document
1. The consignor wanting to cancel the electronic administrative document as referred to in Article 21(7) of Directive 2008/118/EC shall complete the fields of the draft cancellation message and submit it to the competent authorities of the Member State of dispatch. The draft cancellation message shall comply with the requirements set out in Table 2 of Annex I to this Regulation.
2. The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft cancellation message.
Where those data are valid, those authorities shall add the date and time of validation to the cancellation message, communicate that information to the consignor and forward the cancellation message to the competent authorities of the Member State of destination. Where those data are not valid, the consignor shall be informed thereof without delay.
3. Upon receipt of the cancellation message, the competent authorities of the Member State of destination shall forward the cancellation message to the consignee where the consignee is an authorised warehousekeeper or a registered consignee.
Article 5
Messages concerning a change of destination of the movement of excise goods
1. The consignor wanting to amend the destination as provided for in Article 21(8) of Directive 2008/118/EC, or to complete the destination as provided for in Article 22(2) thereof, shall complete the fields of the draft change of destination message and submit it to the competent authorities of the Member State of dispatch. The draft change of destination message shall comply with the requirements set out in Table 3 of Annex I to this Regulation.
2. The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft change of destination message.
Where those data are valid, the competent authorities of the Member State of dispatch shall:
(a)
add the date and time of validation and a sequence number to the change of destination message and inform the consignor thereof;
(b)
update the original electronic administrative document according to the information in the change of destination message.
If the update includes a change of Member State of destination or a change of consignee, Article 21(4) and (5) of Directive 2008/118/EC shall apply in respect of the updated electronic administrative document.
3. If the update referred to in paragraph 2(b) includes a change of Member State of destination, the competent authorities of the Member State of dispatch shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
The latter authorities shall inform the consignee mentioned in the original electronic administrative document of the change of destination by using the ‘notification of change of destination’ that shall comply with the requirements set out in Table 4 of Annex I.
4. If the update referred to in paragraph 2(b) includes a change of the place of delivery mentioned in data group 7 of the electronic administrative document, but not a change of the Member State of destination nor a change of the consignee, the competent authorities of the Member State of dispatch shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
The latter authorities shall forward the change of destination message to the consignee.
5. Where the data in the draft change of destination message are not valid, the consignor shall be informed thereof without delay.
6. If the updated electronic administrative document includes a new consignee in the same Member State of destination as in the original electronic administrative document, the competent authorities of that Member State shall inform the consignee mentioned in the original electronic administrative document of the change of destination using the ‘notification of a change of destination’ that shall comply with the requirements set out in Table 4 of Annex I.
Article 6
Messages concerning the splitting of the movement of excise goods
1. The consignor wanting to split the movement of excise goods as provided for in Article 23 of Directive 2008/118/EC shall complete the fields of the draft splitting operation message for each destination and submit it to the competent authorities of the Member State of dispatch. The draft splitting operation message shall comply with the requirements set out in Table 5 of Annex I to this Regulation.
2. The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft splitting operation messages.
Where those data are valid, the competent authorities of the Member State of dispatch shall:
(a)
generate a new electronic administrative document for each destination, which shall replace the original electronic administrative document;
(b)
generate for the original electronic administrative document a ‘notification of splitting’, which shall comply with the requirements set out in Table 4 of Annex I to this Regulation;
(c)
send the notification of splitting to the consignor and to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
Article 21(3), third subparagraph and Article 21(4), (5) and (6) of Directive 2008/118/EC shall apply in respect of each new electronic administrative document referred to in point (a).
3. The competent authorities of the Member State of destination mentioned in the original electronic administrative document shall forward the notification of splitting to the consignee mentioned in the original electronic administrative document where the consignee is an authorised warehousekeeper or a registered consignee.
4. Where the data in the draft splitting operation message are not valid, the consignor shall be informed thereof without delay.
Article 7
Formalities at the end of the movement of excise goods
The report of receipt submitted in accordance with Article 24 of Directive 2008/118/EC and the report of export submitted in accordance with Article 25 of that Directive, shall comply with the requirements set out in Table 6 of Annex I to this Regulation.
Article 8
Fallback procedures
1. The paper document referred to in Article 26(1)(a) of Directive 2008/118/EC shall carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’. The data required shall be displayed in the form of data elements, expressed in the same manner as in the electronic administrative document. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 1 of Annex I to this Regulation.
2. The information referred to in Article 26(5) of Directive 2008/118/EC to be communicated by the consignor to the competent authorities of the Member State of dispatch shall be displayed in the form of data elements, expressed in the same manner as in the change of destination message or the splitting operation message, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 3 or, as the case may be, Table 5 of Annex I to this Regulation.
3. The paper documents referred to in Article 27(1) and (2) of Directive 2008/118/EC shall carry the title ‘Fallback Report of Receipt/Report of Export for movements of excise goods under suspension of excise duty’. The data required shall be displayed in the form of data elements, expressed in the same manner as in the report of receipt or the report of export, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 6 of Annex I to this Regulation.
Article 9
Repeal
Regulation (EEC) No 2719/92 is repealed with effect from 1 April 2010. However, it shall continue to apply to the movements referred to in Article 46 of Directive 2008/118/EC.
References to the repealed Regulation shall be construed as references to this Regulation.
Article 10
Entry into force
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 1 April 2010 with the exception of Article 6 which shall apply from 1 January 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 July 2009.

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