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Commission Implementing Regulation (EU) 2023/157 of 23 January 2023 amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate and the self-certification of independent small producers of alcoholic beverages in the electronic simplified administrative document

Commission Implementing Regulation (EU) 2023/157 of 23 January 2023 amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate and the self-certification of independent small producers of alcoholic beverages in the electronic simplified administrative document

Implementing Regulation (EU) 2023/157 · Regulation · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Reference to the certificate in the administrative documents for the movement of excise goods’;

Article 1

Implementing Regulation (EU) 2021/2266 is amended as follows: (1) Article 2 is amended as follows: (a) the heading is replaced by the following: ‘Article 2 Reference to the certificate in the administrative documents for the movement of excise goods’; (b) the introductory part is replaced by the following: ‘For the purposes of referring to the certificate in the administrative documents mentioned in Articles 20, 26, 36 and 38 of Council Directive (EU) 2020/262  ( *1 ) , the information to be included in them, as set out in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1636  ( *2 ) , shall be the following: ( *1 )   Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) ( OJ L 58, 27.2.2020, p. 4 )." ( *2 )   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 ).’;" (2) Article 3 is deleted; (3) Article 5 is amended as follows: (a) the heading is replaced by the following: ‘Article 5 Requirements for the completion of the administrative documents in the case of self-certification for the movement of excise goods’; (b) in paragraph 1, the introductory part is replaced by the following: ‘In the administrative documents mentioned in Articles 20, 26, 36 and 38 of Directive (EU) 2020/262, the status of the independent small producers shall be declared in box 17l, as set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636, in the following terms: ‘ It is hereby certified that the product described has been produced by ’ followed by, as applicable, one of the following terms:’; (c) paragraph 3 is replaced by the following: ‘3.   The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the administrative document, as set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636. The quantity shall be indicated in hectolitres, except in case of ethyl alcohol, which shall be indicated in hectolitres of pure alcohol.’ ; (4) Article 6 is deleted.

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.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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