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Council Regulation (EU) 2023/246 of 30 January 2023 amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes

Council Regulation (EU) 2023/246 of 30 January 2023 amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes

Regulation (EU) 2023/246 · 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 ↗

Amendments to Regulation (EU) No 389/2012

Article 1

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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.’.

Entry into force

Article 2

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This Regulation shall enter into force on the third 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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