Messages concerning excise goods being exported under suspension of excise duty
Article 1
Open ↗Implementing Regulation (EU) 2022/1637 is amended as follows: (1) the following Article 4a is inserted: ‘Article 4a Messages concerning excise goods being exported under suspension of excise duty The result of the verification performed by the competent authorities of the Member State of export, pursuant to Article 21(3) of Directive (EU) 2020/262, shall be notified to the competent authorities in the Member State of dispatch in accordance with Article 6a(1) of Delegated Regulation (EU) 2022/1636. The Member State of dispatch shall forward without delay the messages concerning excise goods being exported under suspension of excise duty to the consignor.’ ; (2) the following Article 7a is inserted: ‘Article 7a Use of fallback documents Where a consignor or a certified consignor has informed the competent authorities of the Member State of dispatch of the start of a movement of excise goods pursuant to Article 26(1), point (b), or Article 38(1), point (b), respectively, of Directive (EU) 2020/262, and the unavailability of the computerised system in the Member State of dispatch is expected to persist at the moment the goods arrive at the place of delivery, the competent authorities of the Member State of dispatch shall forward that information without delay to the competent authorities of the Member State of destination.’ .