Amendments to Regulation (EU) No 389/2012
Article 1
Open ↗Regulation (EU) No 389/2012 is amended as follows: (1) in Article 15(1), point (d) is replaced by the following: ‘(d) where the total destruction or irretrievable loss of excise goods has occurred;’; (2) Article 19 is amended as follows: (a) in paragraph 2, point (c) is replaced by the following: ‘(c) the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation referred to in Annex II, code list 10, to Commission Delegated Regulation (EU) 2022/1636 ( *1 ) ; ( *1 ) 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 ).’;" (b) in paragraph 4, the first subparagraph is replaced by the following: ‘The information contained in the respective national registers as referred to in paragraph 2 concerning economic operators engaged in movements of excise goods referred to in Chapter IV and Chapter V, Section 2, of Council Directive (EU) 2020/262 ( *2 ) shall be automatically exchanged via a central register. ( *2 ) 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 ).’;" (3) in Article 20(1), the first sentence is replaced by the following: ‘The Commission shall ensure that persons involved in the movement of excise goods referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 can obtain confirmation by electronic means of the validity of excise numbers held in the central register referred to in Article 19(4) of this Regulation.’.